Cost of converting agricultural land to residential land and transfer fee limit from 2026

Thuận Hiền |

Agricultural land in many provinces and cities has new ownership transfer limits. Along with that are regulations on land use fees when converting land use purposes to residential land from 2026.

Based on Article 177 of the 2024 Land Law, the limit for receiving the transfer of agricultural land use rights of individuals is no more than 15 times the land allocation limit. To concretize this regulation, a series of localities have issued new decisions applicable to 2026.

Dong Nai stipulates a maximum limit of 450 ha for forest land

On December 31, 2025, Dong Nai Provincial People's Committee issued Decision 91/2025/QD-UBND. Accordingly, the limit for receiving the transfer of agricultural land use rights of individuals in the province is detailed:

Group of land for annual crops, aquaculture: Total area not exceeding 45 ha.

Long-term crop land groups:

In communes and wards in the delta area: Not exceeding 150 hectares.

In communes and wards in mountainous areas: Not exceeding 450 hectares.

Forest land group: Protection forest land, production forest land is planted forest not exceeding 450 ha.

Ho Chi Minh City tightens management of agricultural land

In Ho Chi Minh City, Decision 72/2024/QD-UBND also provides similar figures to suit the urbanization process:

Annual crop land, aquaculture, salt land: No more than 45 hectares in all communes, wards, and towns.

Perennial crop land: No more than 150 hectares.

Production forest land is planted forest: No more than 450 hectares.

This regulation applies to both individuals who need to receive transfer rights and state agencies when carrying out legal procedures.

Cao Bang and special conditions for rice land

In Cao Bang province, Decision 46/2024/QD-UBND stipulates a maximum transfer limit of no more than 15 times the land allocation limit. However, this locality has important notes on rice land:

If an individual does not directly produce agriculture but receives the transfer or donation of rice land of more than 02 hectares, it is mandatory to establish an economic organization. At the same time, there must be a plan to use rice land approved by the District People's Committee according to Clause 6, Article 45 of the 2024 Land Law.

Land use fees when converted to residential land from 2026

Besides the limit, people need to pay attention to new regulations on land use fees when changing land use purposes from agricultural land, garden and pond land to residential land according to Resolution 254/2025/QH15.

From January 1, 2026, the land use fee collection level is calculated based on the difference between residential land and agricultural land (referred to as the difference). Specifically, in case of garden and pond land in the same land plot with houses:

Pay 30% difference: For areas within the residential land allocation limit.

Pay 50% difference: For areas exceeding the limit (but not exceeding 1 time the limit).

Pay 100% of the difference: For areas exceeding 1 time the residential land allocation limit.

This policy is assessed as creating more favorable conditions for people in legalizing land use rights, especially for garden and pond land plots interspersed in residential areas.

Thuận Hiền
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