Based on the provisions of Clause 1, Article 7 of Resolution 254/2025/QH15 (effective from January 1, 2026) as follows:
Article 7. Land price table
1. The land price list is one of the bases for calculating land use fees, land rent when the State allocates land, leases land, allows land use purpose conversion, recognizes land use rights; determines the starting price for auctioning land use rights; calculates taxes, fees, and charges related to land use; calculates penalties for administrative violations in the field of land; calculates the value of land use rights when equitizing state-owned enterprises in accordance with the law on equitization; exercises the rights and obligations of land users to the State; and compensates when the State recovers land.
In case of land allocation or land lease to implement sea encroachment investment projects or investment projects with sea encroachment items or cases where the land price list cannot be applied, specific land prices shall be determined according to the provisions of the Land Law.
2. Land price tables are built according to land type, area, and location. For areas with digital cadastral maps and land price databases, land price tables are built to each land plot.
Accordingly, in cases where land price lists are not applied but specific land prices must be determined, including:
- Cases of allocating land, leasing land to implement sea encroachment investment projects;
- In case of investment projects with sea encroachment items;
- Cases where land price lists cannot be applied.
