The Government issued Decree 291/2025/ND-CP (effective from November 6, 2025) amending Decree 103/2024/ND-CP regulating land use fees, land rent and Decree 104/2024/ND-CP regulating the Land Development Fund, effective from the date of signing and promulgation.
In which, there is an amendment to the provisions in Clause 3, Article 12 of Decree 103/2024/ND-CP on calculating land use fees when issuing red books in cases of improper allocation.
Accordingly, from November 6, 2025, the guidance on calculating land use fees when issuing red books in cases of improper allocation specified in Article 140 of the 2024 Land Law is as follows:
(1) Households and individuals who are granted Certificates by competent state agencies according to the provisions of Clause 1, Article 140 of the 2024 Land Law, land use fees are calculated as follows:
- In case a Certificate is issued for the allocated land area within the residential land recognition limit as prescribed in Clause 5, Article 141 of the 2024 Land Law, it shall be implemented according to the provisions of Clause 2, Article 138 of the 2024 Land Law.
- In case of being granted a Certificate of Land Use Rights for land allocated exceeding the limit for residential land recognition according to Clause 5, Article 141 of the 2024 Land Law, the area of land with the current status of agricultural land recognized for non-agricultural land purposes, land use fees are calculated according to the provisions of Clause 2, Article 10 of Decree 103. In case there are documents proving that money has been paid to be able to use land according to the provisions of Clause 5 of this Article, land use fees are not required to be paid.
(2) Households and individuals who are granted Certificates by competent state agencies according to the provisions of Clause 2, Article 140 of the 2024 Land Law, land use fees are calculated as follows:
-In case there are no documents proving that money has been paid to use the land, the land use fee is calculated according to the provisions of Clause 3, Article 138 of the 2024 Land Law and Clause 3, Article 10 of Decree 103.
- In case there are documents proving that they have paid enough money to be allowed to use the land according to Clause 5, Article 12 of Decree 103, they are not required to pay land use fees.
- In case there are documents proving that money has been paid to be used for land but the collection level paid to be used for land is lower than the collection level according to the provisions of law at the time of payment, the amount of money paid is converted into a percentage of the land area that has completed the payment of land use fees according to the policy and land price at the time of payment; the land use fee for the remaining land area is calculated according to the provisions at point a, clause 2, Article 12 of Decree 103 according to the policy and land price at the time of submitting sufficient valid documents.
(3) Households and individuals who are granted Certificates by competent state agencies as prescribed in points a, b, clause 3, Article 140 of the 2024 Land Law, land use fees are calculated as follows:
- In case of being granted a Certificate of land use rights, ownership of assets attached to land (hereinafter referred to as Certificate) as prescribed in point a, point b, clause 3, Article 140 of the 2024 Land Law without documents proving payment of money to use land, the land use fee of the area granted a Certificate of residential land is calculated as follows:
- In case of being granted a Certificate according to the provisions of points a, b, clause 3, Article 140 of the 2024 Land Law and having documents proving that they have paid enough money to use the land according to the provisions of clause 5, Article 12 of Decree 103, they are not required to pay land use fees.
In case there are documents proving that money has been paid to use the land but the collection level paid to use the land is lower than the collection level according to the provisions of law at the time of payment, the amount of money paid is converted into a percentage of the land area that has completed the payment of land use fees according to the policy and land price at the time of payment; the land use fee for the remaining land area is calculated according to the provisions of point a, clause 3, Article 12 of Decree 103 at the time of submitting sufficient valid dossiers requesting a Certificate.
- For the remaining area as prescribed in point c, clause 3, Article 140 of the 2024 Land Law, in case it is recognized for residential land purposes (if any) and is granted a Certificate of Land Use Rights, land use fees are collected at 100% of land use fees calculated according to the policy and residential land prices specified in the Land Price List at the time of submitting sufficient valid dossiers requesting a Certificate of Land Use Rights.
