Reader Van Ngan (Hoa Binh) asked: How is the price of 1 square meter of land for non-agricultural land use tax purposes determined according to the Land Law 2024?
Regulations on the price of 1 square meter of land to calculate non-agricultural land use tax from August 1, 2024
Regarding this issue, Lawyer Nguyen Thuy Han - Law Library Company Limited - said, based on Clause 3, Article 6 of the Law on Non-Agricultural Land Use Tax 2010 amended and supplemented by Article 249 of the Land Law Land 2024 (effective from August 1, 202) the price of 1 square meter of land used for non-agricultural land use tax purposes is the land price according to the land price list corresponding to the purpose of use and is stable over a 5-year cycle. .
Currently, the price of 1 square meter of land used for non-agricultural land use tax calculation is the land price according to the purpose of use prescribed by the People's Committee of the province or centrally run city and is stable on a 5-year cycle.
Regulations on taxable prices for non-agricultural land use from August 1, 2024
Pursuant to the provisions of Article 6 of the Law on Non-Agricultural Land Use Tax 2010 and Article 249 of the Land Law 2024, the taxable price of non-agricultural land use is determined as follows:
The taxable price for land is determined by multiplying the taxable land area by the price of 1 square meter of land.
The taxable land area is specified as follows:
- Taxable land area is the actual land area used.
In case you have the right to use multiple plots of residential land, the taxable land area is the total area of the taxable land plots.
In case the State allocates or leases land to build an industrial park, the taxable land area does not include the land area for constructing infrastructure for common use;
- For land in multi-storey houses with many households and apartment buildings, including both residential and business cases, the taxable land area is determined by the allocation coefficient multiplied by the house area of each group. organizations, households, and individuals to use.
The allocation coefficient is determined by the land area for construction of multi-storey multi-family houses or apartment buildings divided by the total area of houses used by organizations, households and individuals.
In the case of a multi-storey house with many households, or an apartment building with a basement, 50% of the basement area used by organizations, households, and individuals in the basement will be added to the house area of the organizations and households. used by families and individuals to calculate the allocation coefficient;
- For underground construction works, apply an allocation coefficient equal to 0.5 of the construction land area divided by the total area of the construction used by organizations, households, and individuals.
The price of 1 square meter of land is the land price according to the land price list corresponding to the purpose of use and is stable over a 5-year cycle.
