When the State allocates land with land use fees or permits the change of land use purpose, people must pay land use fees according to regulations, except in cases of exemption or reduction.
Article 6 of Decree 103/2024/ND-CP guides the calculation of land use fees when the State allocates land as follows:
- Land use fee when the State allocates land with land use fee collection is calculated as follows:
Land use fee = Land area for calculating land use fee x Land price for calculating land use fee
In there:
+ Land area for land use fee calculation: Determined according to Article 4 of Decree 103/2024/ND-CP.
+ Land price for calculating land use fee: Determined according to Article 5 of Decree 103/2024/ND-CP.
+ Time to calculate land use fees: Implement according to Clause 3, Article 155 of the 2024 Land Law.
In the case of resettlement land allocation, the time for determining land price and calculating land use fees is the time when the competent authority decides to approve the compensation, support and resettlement plan as prescribed in Clause 3, Article 111 of the 2024 Land Law.
- In case of land allocation according to investment projects, when implementing land recovery, compensation, support, and resettlement: Calculating land use fees, handling compensation, support, and resettlement costs are carried out according to each land allocation decision.
- In case of reselling social housing which is an individual house after 5 years: In addition to the amounts payable according to regulations, the seller must pay 50% of the land use fee calculated according to the above formula; in which:
+ The land area for calculating land use fees is the land area recorded in the Certificate of land use rights and ownership of assets attached to land (hereinafter referred to as the Certificate) specified in Point e, Clause 1, Article 89 of the 2023 Housing Law.
+ Land price for calculating land use fee is land price in Land Price List.
