What is the land price list?
The land price list is understood as a price collection table for each type of land according to each location issued by the provincial People's Committee. The land price list is built based on the land price framework, principles and methods of land valuation.
From January 1, 2026, provinces and cities will issue and apply new land price lists according to the 2024 Land Law. Accordingly, the land price list will no longer be built according to the 5-year cycle, but will be adjusted, amended and updated annually to closely follow market fluctuations.
According to Clause 2, Article 159, the new land price list will be developed in detail for each area and location. In places where there is a digital cadastral map and a land price database, the land price will be determined for each plot according to the value zone and standard land plot.
11 cases of applying the new land price list
According to Clause 1, Article 159 of the 2024 Land Law, from January 1, 2026, the land price list will be applied when:
Calculating land use fees when the State recognizes the right to use residential land of households, individuals or changes the purpose of land use.
Calculating land rent when the State leases land and collects annual fees.
Calculating land use tax.
Calculating income tax from the transfer of land use rights of households and individuals.
Calculating fees in land management and use.
Calculating fines for administrative violations in the land sector.
Calculating compensation for the State when causing damage in land management and use.
Calculating land use fees and land rents when the State recognizes land use rights in the form of land allocation with land use fees or land lease with one-time payment for the entire lease term.
Calculate the starting price for auctioning land use rights when the State allocates land or leases land in cases where the land has been invested in technical infrastructure.
Calculating land use fees for cases of land allocation without auction.
Calculating land use fees when selling state-owned houses to tenants.
