On the Government Information Portal, Ms. D.T.N.L reflected that Clause 1, Article 8 of Decree No. 103/2024/ND-CP stipulates that households and individuals when competent state agencies allow the conversion of land use purposes to residential land must pay land use fees equal to 100% of the difference between the land use fee of the land type after changing the purpose and the land use fee and land rent of the land type before changing the purpose.
However, for agricultural land interspersed in residential areas in large cities, the current residential land price list has increased sharply to approach market prices.
While the agricultural land price list is still very low, the difference is too large compared to reality. This makes the amount of money people have to pay when changing land use purposes to residential land almost equivalent to buying a new residential land plot.
According to Ms. L, with the above collection level, many people will choose to buy new residential land instead of changing land use purposes, leading to the situation of owning many land plots but interspersed agricultural land being abandoned, unable to cultivate, causing waste of land resources and not solving housing needs.
From this reality, Ms. L proposed that functional agencies consider reducing the fee collection rate difference between the two types of land, and at the same time adjust the price of agricultural land interspersed in residential areas in the direction of approaching market prices to reduce the financial burden on people.
In case of only applying reductions within the limit, she suggested that it should be based on the total converted area of each household and individual, and should not limit the number of purpose conversions, in order to ensure fairness.
At the same time, the policy of reducing land use fees should be applied to all agricultural land plots suitable for planning, regardless of whether there is housing or not, to avoid land waste and contribute to solving the housing needs of people.
Regarding this issue, the Ministry of Finance has the following opinions:
Article 121 of the 2024 Land Law stipulates that when changing land use purposes according to regulations, land users must fulfill financial obligations in accordance with the law; the land use regime, rights and obligations of land users are applied according to the type of land after changing land use purpose.
To remove some difficulties and obstacles in the organization of the implementation of the Land Law, the National Assembly issued Resolution No. 254/2025/QH15 dated December 11, 2025, stipulating a number of mechanisms and policies to remove difficulties and obstacles in the organization of the implementation of the Land Law; including regulations on paying land use fees and land rent when changing land use purposes for households and individuals.
Clause 2, Article 10 of Resolution No. 254/2025/QH15 stipulates that when changing land use purposes specified in points b, c, d, d, e and g, clause 1, Article 121 of the Land Law, land users must:
Pay land use fees, land rent for one-time payment for the entire lease term based on the difference between land use fees, land rent for land types after changing land use purposes and land use fees, land rent for land types before changing land use purposes for the remaining land use term.
Pay annual land rent according to the type of land after changing land use purpose. In case garden, pond, agricultural land in the same land plot with residential land is determined when land use rights are recognized and the land use purpose is changed to residential land; converted from land originating from garden, pond land attached to residential land but the land user separates it to transfer land use rights or is measured by the unit when measuring and drawing the cadastral map before July 1, 2014 and has self-measured and separated into separate plots into residential land, land use fees are calculated according to the collection level of: 30% difference between land use fees calculated according to residential land prices and land use fees calculated according to agricultural land prices at the time of the decision allowing land use purpose conversion (hereinafter referred to as difference) for the area of land changing land use purpose within the residential land allocation limit in the locality; 50% difference for the area of land exceeding the limit but not exceeding 01 times the residential land allocation limit in the locality; 100% difference for the area of land exceeding the limit but exceed
Clause 10, Article 4 of Resolution No. 254/2025/QH15 also stipulates a transition for cases where households and individuals have been allowed by competent state agencies to change land use purposes in cases from August 1, 2024 to before the effective date of this Resolution, households and individuals have been allowed by competent state agencies to change land use purposes to residential land from garden land, pond land, agricultural land in the same residential land plot or from land originating from garden land, pond land attached to residential land but the land user separates it to transfer land use rights or is determined by the unit measuring and drawing the cadastral map before July 1, 2014 to have self-measured and separated into separate plots.
From the above basis, it is proposed that Ms. L base on the provisions of current land law to implement.
