Land use fee
People converting agricultural land to residential land must pay land use fees, calculated as follows:
Land use fee when converting land use purpose to residential land = Land use fee of the land type after changing land use purpose - Land use fee, land rent of the land types before changing land use purpose (if any).
In which, land use fee of the land type after changing land use purpose = Land area for calculating land use fee after changing purpose x land price for calculating land use fee.
Land use fee, land rent of land types before changing land use purpose = Land area x Land price of corresponding agricultural land type in the Land Price List.
In particular, land before changing the purpose of use is agricultural land leased by the State in the form of annual land rent payment, land use fee before changing the purpose of use is 0.
Red book issuance fee, registration fee, file appraisal fee
The fee for granting red books is from 100,000 VND or less.
Registration fee = (land price in Land Price List x area) x 0.5%.
The fee for appraisal of documents is regulated by the People's Committees of provinces and centrally run cities, so not all localities collect it. Or the application appraisal fee is not the same.
Deadline for paying fees when converting agricultural land to residential land
According to the provisions of Clause 4 and Clause 8, Article 18 of Decree 126/2020/ND-CP, the deadline for payment of registration fees and land use fees is as follows:
Land use fee: No later than 30 days from the date of issuance of the notice of payment of land use fee, the land user must pay 50% of the land use fee according to the notice.
No later than 90 days from the date of issuance of the notice of payment of land use fees, the land user must pay the remaining 50% of the land use fee according to the notice.
Registration fee: No later than 30 days from the date of issuance of the notice, except in cases where the taxpayer is allowed to owe the registration fee.
