The National Assembly has passed a Resolution stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law, including regulations on land use fee collection when converting agricultural land to residential land. This Resolution takes effect from January 1, 2026.
Clear regulations on exemption and reduction of land use fees
The Resolution clearly states that in cases of exemption from land use fees and land rents, it is not necessary to determine land prices, not to calculate fees and there is no need to carry out procedures to request exemption, except in cases of exemption within a reasonable period.
In cases where annual land rent is reduced according to Government regulations, land users do not need to carry out procedures to request a reduction, contributing to simplifying administrative records.
How to calculate fees when changing land use purposes
When changing the land use purpose, people must pay a one-time land use fee or land rent for the remaining period, calculated according to the difference between the land type after conversion and the land type before changing the land use purpose.
Notably, the Resolution specifically stipulates the collection rate for garden land, ponds or agricultural land in the same plot with residential land, determined when recognizing land use rights and now converted to residential land.
Land use fee collection rate according to each area
The Resolution clearly states that land use fees are calculated as follows:
30% difference between land use fees according to residential land prices and agricultural land prices, applied to the area within the local residential land allocation limit;
50% difference for the area exceeding the limit, but not exceeding 1 time of land allocation limit for residential land;
100% difference for the area exceeding the above limit.
This collection rate only applies once to each household and individual on a plot of land.
Supplementing regulations on Land Certificates and data
The Resolution also adds many regulations to remove obstacles in land management. Accordingly, cases of transferring mineral exploitation rights or converting to enterprises with legal land documents will be subject to registration of changes, instead of having to re-issue the procedures for granting certificates.
The registration of mortgaging land use rights and assets attached to land only needs to be updated in the land database, not having to re-confirm on the certificate as before.
Households and individuals who are using land stably and have a temporary land use right certificate issued from October 15, 1993 onwards will be considered for granting a certificate of land use rights and ownership of assets attached to land according to the provisions of Clause 3, Article 137 of the Land Law.
Conditions for dividing and consolidating land plots
When separating or merging plots or land plots, there must be a path connecting to public transport routes or the adjacent land user must agree to allow it to pass through for connection.
In case the land user reserves a part of the area as a walkway, it is not mandatory to change the purpose of use for this land.
