Pursuant to Article 97 of Decree 186/2025/ND-CP, the basis for determining the value of land use rights of agencies, organizations and units from July 1, 2025 is as follows:
(1) Land area is the area stated in the Certificate of land use rights, Certificate of land use rights, house ownership rights and assets attached to land, Certificate of land use rights, assets attached to land ownership rights (hereinafter referred to as Certificate) or the Decision on land allocation and land lease of a competent state agency, Land lease contract (in case there is no Certificate).
In case there is no Certificate or Decision on land allocation, land lease, land lease contract of a competent state agency, the agency, organization, or unit using the land shall base on records and documents related to land use rights to determine the land area used as a basis for determining the value of land use rights.
(2) Land price is determined according to the land price for the construction of the agency headquarters in the Land Price List issued by the competent authority in accordance with the provisions of the law on land at the time of determining the value of land use rights.
In case the Land Price List does not specify the type of land for building an agency headquarters, the land price is determined according to the type of land in the Land Price List as follows:
- For land allocated without land use fees to build working headquarters of agencies, organizations, and units; specialized works, works serving management work at the People's Armed Forces unit; public service works of public service units, the land price is determined according to the residential land price, except for the case specified in Point b, Clause 2, Article 97 of Decree 186/2025/ND-CP.
- For protective forest land, special-use forest land, production forest land that is natural forest, agricultural, forestry, aquaculture, salt production or agricultural, forestry, aquaculture, salt production combined with national defense and security tasks assigned by the State, not collecting land use fees or land lease and exempting land rent for the entire land lease or lease term, the land rent paid shall come from the state budget, the land price shall be determined according to the corresponding land type.
- For land leased by the State for construction of public works and used for non-agricultural production and business purposes that are not residential land, the land price is determined according to the land used for non-agricultural production and business purposes corresponding to the land use term.
- In case the land has many different purposes of use, the land price shall be determined according to the corresponding area of each purpose.
(3) In case of receiving a transfer of land use rights, the land price for determining the value of land use rights is the actual land price received for transfer or the land price won at auction for land use rights (if received by auction).
