The Government has just issued Decree 50/2026/ND-CP dated January 31, 2026, detailing a number of articles of Resolution 254/2025/QH15 stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law on land use fees and land rents.
Based on Clause 5, Article 6 of Decree 50/2026/ND-CP stipulating the land allocation limit for calculating land use fees when changing land use purposes, it is determined as follows:
5. Land allocation limit for calculating land use fees when changing land use purposes
a) The land allocation limit for calculating land use fees according to the provisions of this Article is the 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 considered as 1 land user object to be applied the policy of calculating land use fees according to the provisions of this Article.
b) 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:
b1) In case households and individuals are permitted by competent state agencies to separate land plots for each household and individual, 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 allowed to separate land plots is only allowed to determine the land area according to the residential land allocation limit to calculate land use fees once according to the provisions of this Decree.
b2) In case households and individuals have common land use rights of 1 land plot but do not implement or are not permitted by competent state agencies to separate land plots, 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 those who have common land use rights.
c) 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.
3. 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 No. 103/2024/ND-CP.
4. The collection, payment, inspection, and management of land use fees calculated according to the provisions of this Decree shall be carried out in accordance with the provisions of Decree No. 103/2024/ND-CP (amended and supplemented in Decree No. 291/2025/ND-CP), regulations in this Decree and laws on tax management.
