The Department of Agriculture and Environment of Ho Chi Minh City has just sent a document to the People's Committee of Ho Chi Minh City proposing the application of the Land Price List from July 1, 2025 to December 31, 2025 in the city after the merger.
According to the Department of Agriculture and Environment (DONRE), implementing Resolution 1685 dated June 16, 2025 of the National Assembly Standing Committee on the arrangement of commune-level administrative units of Ho Chi Minh City in 2025, Ho Chi Minh City will have 168 commune-level administrative units merged from three provincial-level administrative units: Ho Chi Minh City, Binh Duong province and the old Ba Ria - Vung Tau province.
Therefore, after the merger into the new Ho Chi Minh City, the Land Price List issued under the 2013 Land Law will continue to be used until December 31, 2025.
Accordingly, the Land Price List is built according to area and location. For areas with digital cadastral maps and land price databases, a land price list will be built for each plot of land based on the value area and standard land plot.
Therefore, the Land Price List is built according to specific locations, areas, and routes listed in the Land Price List of the three provinces and cities before the merger, which will apply according to the principle of location, area, and route at the administrative boundaries of the three provinces and cities before the merger, corresponding to the administrative boundaries of 168 commune-level administrative units in the new Ho Chi Minh City.
The land price list of each locality will continue to be applied according to the principle of location, area, and route of that locality.
Also according to information from the Department of Natural Resources and Environment of Ho Chi Minh City, the department has completed the project to build the first Land Price List in Ho Chi Minh City to be applied from January 1, 2026 and has sent it to the Department of Finance for appraisal.
The land price list will be applied to 12 cases:
The land price for calculating land use fees at resettlement places for people compensated for residential land, people allocated resettlement land in cases where they do not meet the conditions for compensation for residential land is the land price determined according to the land price list at the time of approving the compensation, support and resettlement plan.
Calculating land use fees when the State recognizes the right to use residential land of households and individuals; changing the land use purpose of households and individuals;
Calculating land rent when the State leases land and collects annual land rent;
Calculating land use tax;
Calculating income tax from land use rights transfer for 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 collection, land lease with one-time land rental fees collection for the entire lease term for households and individuals;
Calculating starting price for auctioning land use rights when the State allocates land or leases land in cases where land plots and land areas have been invested in technical infrastructure according to detailed construction planning;
Calculating land use fees for cases of land allocation without auctioning land use rights to households and individuals;
Calculating land use fees for cases of selling state-owned houses to tenants.
