According to Article 6 of Decree 50/2026/ND-CP, regulations on calculating land use fees for households and individuals when converting land use purposes from garden, pond, agricultural land to residential land are specified in point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 as follows:
General principles when calculating land use fees
The calculation of land use fees specified in this Article is applied once to a household or individual and is calculated on 1 land plot selected by the household or individual; for subsequent purpose conversion on that land plot or purpose conversion of another land plot, land use fees are calculated at 100% of the 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 issued by a competent state agency.
Case of having multiple land plots
In case households and individuals with many land plots (including many land plots within many provinces and centrally-run cities) are allowed to change land use purposes according to the provisions of this Decree, those households and individuals are allowed to choose 1 land plot to apply land use fees according to the provisions of this Decree.
Households and individuals commit to this content and are responsible for their commitments, as shown in the application for land use purpose conversion.
Note:
In case agencies and competent persons detect that households and individuals have been applied the calculation of land use fees according to the provisions of point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 but still request to choose land plots to continue to enjoy this policy, then:
- Transfer information to the tax authority for the tax authority to recalculate land use fees at 100% of the 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 land use purpose conversion decision;
- The amount of land use fees that households and individuals have paid (if any) is deducted from the recalculated land use fee;
- Households and individuals must pay an amount equivalent to the late payment level of land use fees calculated from the time of the decision to change the land use purpose to the time the agency or person with authority has a document transferring the violation to the tax authority according to tax management law.
Time to start calculating the number of purpose conversions
- The calculation of the number of land use purpose conversions, determination of residential land allocation limits, and selection of land plots for land use purpose conversion to be applied are calculated from August 1, 2024.
How to determine land price to calculate money
- Residential land prices and agricultural land prices for calculating residential land use fees and agricultural land use fees are land prices on the land price list as prescribed in Article 8 of the Government's Decree detailing and guiding a number of articles of Resolution No. 254/2025/QH15 of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law at the time of the decision of the competent State agency allowing land use purpose conversion.
How to determine the land allocation limit for residential land
- The land allocation limit for calculating land use fees when changing land use purposes is determined as follows:
The residential land allocation limit for calculating land use fees is the residential land allocation limit prescribed by a competent state agency in accordance with the provisions of land law applied at the time of the decision allowing the change of land use purpose of the competent state agency.
This limit is determined for each household and individual. In case households and individuals are formed by separation of households according to the provisions of law, they are counted as 1 land user object to be applied the policy of calculating land use fees according to the provisions of this Article.
- Cases where multiple people share land use rights of one land plot
In case many households and individuals have common land use rights of 1 land plot, the area within the residential land allocation limit is determined as follows:
If plots are split: The determination of area within the limit for calculating land use fees is calculated according to each land plot granted a certificate of land use rights, ownership of assets attached to land and according to the principle that each household and individual is allowed to split land plots only to determine the land area according to the residential land allocation limit for calculating land use fees once.
If plot separation is not allowed: the determination of area according to the residential land allocation limit is calculated according to the limit of households or individuals appointed as representatives of people with common land use rights.
Note:
- The limit for allocating residential land in the locality for households when calculating land use fees according to the provisions of this Decree is calculated according to the limit for allocating residential land to individuals at the time of the decision allowing the change of land use purpose regardless of the number of members in the household with common land use rights.
How to calculate payables
- The calculation of payable land use fees for cases of changing land use purposes specified in this Article shall be carried out in accordance with the provisions of Article 20 of Decree 103/2024/ND-CP.
Accordingly, according to Article 20 of Decree 103/2024/ND-CP stipulating the calculation of land use fees to be paid as follows:
- In case land users are not exempted or reduced from land use fees, and are not eligible for reimbursement of compensation, support, and resettlement costs, the land use fee to be paid is the land use fee calculated according to the provisions of Articles 6, 7, 8, 9, 10, 11, 12, 13, 14 and 15 of Decree 103/2024/ND-CP.
- In case land users are entitled to a reduction in land use fees, compensation, support, and resettlement costs are refunded, the land use fee to be paid is calculated as follows:
Land use fees to be paid = Land use fees are calculated according to the provisions of Clause 1, Article 20 of Decree 103/2024/ND-CP - Land use fees are reduced according to the provisions of Article 19 of this Decree (if any) - Compensation, support, and resettlement expenses are deducted from land use fees according to the provisions of Article 16 of Decree 103/2024/ND-CP (if any).
