- The price of agricultural land for rice cultivation and land for other annual crops, land for perennial crops, land for aquaculture, land for production forests, protective forests, and special-use forests in communes of districts is determined based on the purpose of use when assigned or leased and is classified by area, by region (plains, midlands, and mountains) as prescribed in Table 1, Table 2, Table 3, Table 4 and Appendix for commune classification.
- The price of agricultural land within the residential area of a town or rural residential area whose boundaries have been determined according to the planning approved by a competent state agency (in case there is no approved planning, it will be determined according to the boundary of the land plot with the house outside the residential area) is determined at a higher price, but not exceeding 50% of the corresponding agricultural land price specified in Table 1, Table 2, Table 3, Table 4 and the Appendix on commune classification.
- Other agricultural land prices (including land in suburban communes used to build greenhouses and other types of houses for cultivation purposes, including forms of cultivation not directly on land; construction of barns for raising livestock, poultry and other animals permitted by law; land for cultivation, livestock breeding, aquaculture for the purpose of study, research and experimentation; land for cultivating seedlings, breeds and land for growing flowers and ornamental plants) are determined by the price of agricultural land for growing perennial crops in the same area, the same region specified in Table 2 and the Appendix for commune classification.
