Land use fee when granting Certificate
* No land use fee required
According to Clause 1, Clause 2, Clause 5, Article 138 of the 2024 Land Law, households and individuals are granted a Certificate and do not have to pay land use fees when they meet the following conditions:
- For households and individuals using land before December 18, 1980: No violation of land laws; Not in cases where land was allocated without proper authority; Confirmed by the People's Committee of the commune level that there is no dispute.
- For households and individuals using land from December 18, 1980 - before October 15, 1993: No violation of land laws; Not in cases where land was allocated without proper authority; Confirmed by the People's Committee of the commune level that there is no dispute.
- For households and individuals who are subject to agricultural land allocation but have used residential and non-agricultural land before July 1, 2014 without documents on land use rights: Not violating land laws; Not falling into the case of land allocated without proper authority; Confirmed by the People's Committee of the commune level that there is no dispute; Used residential and non-agricultural land before July 1, 2014 without documents on land use rights; Have registered permanent residence in a locality in an area with difficult and especially difficult socio-economic conditions; Confirmed by the People's Committee of the commune level that there is no dispute
* Land use fees may be required
Pursuant to Article 10 of Decree 103/2024/ND-CP regulating land use fees and land rents. Four cases may have to pay land use fees when granting a Certificate for households and individuals using land without documents on land use rights that satisfy the following conditions: At the time of starting to use the land, there was no violation of land law (land was not encroached, occupied, etc.); Not in the case of land allocated without authority as follows:
Case 1: For households and individuals using land before December 18, 1980, they are now granted a Certificate as prescribed in Point a, Point d, Clause 1, Article 138 of the Land Law.
Case 2: For households and individuals using land from December 18, 1980 to before October 15, 1993, they are now granted a Certificate as prescribed in Clause 2, Article 138 of the Land Law.
Case 3: For households and individuals using land from October 15, 1993 to before July 1, 2004, they are now granted a Certificate for residential land purposes according to the provisions of Clause 3, Article 138 of the Land Law.
Case 4: For households and individuals using land from July 1, 2004 to before July 1, 2014, they are now granted a Certificate for residential land purposes according to the provisions of Clause 3, Article 138 of the Land Law.
Registration fee when issuing Certificate
Pursuant to Decree 10/2022/ND-CP, the registration fee when issuing a Certificate is calculated according to the following formula:
Registration fee = (Price of 1m2 of land in land price list x Area) x 0.5%
The price of 1m2 of land to calculate the registration fee is the land price in the Land Price List issued by the Provincial People's Committee at the time of registration fee declaration.
The land area subject to registration fees is the entire area of the land plot under the legal use rights of the organization or individual as determined by the Land Registration Office and provided to the tax authority.
Certificate Appraisal Fee
Point i, Clause 1, Article 5 of Circular 85/2019/TT-BTC stipulates:
The fee for appraising the application for the Certificate of Land Use Rights is the fee for appraising the application, the necessary and sufficient conditions to ensure the issuance of the Certificate of Land Use Rights, House Ownership Rights and Property Attached to Land (including issuance, exchange, re-issuance of Certificates and certification of changes to the issued Certificates) according to the provisions of law.
Based on the area scale of the land plot, the complexity of each type of dossier, the purpose of land use and specific local conditions to determine the fee level for each case.
Accordingly, the fee for assessing the application for a Certificate is a fee prescribed by the Provincial People's Council, so some provinces and centrally-run cities will not have to pay a fee when issuing a Certificate for the first time.
Certificate issuance fee
According to Clause 5, Article 3 of Circular 85/2019/TT-BTC, the fee for granting a Certificate is decided by the Provincial People's Council, so the collection rate for each province or city may be different.
