A case sent a petition to functional agencies reflecting that the land plot has a total area of 667 m2, of which 300 m2 is residential land and 367 m2 is perennial crop land. Now, the household requests to convert an additional 200 m2 of perennial crop land to residential land, while the residential land allocation limit in the locality is 200 m2.
From this situation, people are wondering whether the 200 m2 area requested for purpose conversion will be fully included in the limit to apply the corresponding collection level or whether it must be deducted from the 300 m2 residential land that was previously recognized when determining the area within the limit.
Answering about the above content, Hai Phong City Tax Department cited point c, clause 2, Article 10 of Resolution 254/2025/QH15 of the National Assembly. According to this regulation, in case of garden land, pond or agricultural land in the same land plot with residential land when converted to residential land, land use fees will be calculated at levels of 30%, 50% or 100% of the difference between land use fees calculated according to residential land prices and land use fees calculated according to agricultural land prices, depending on whether the converted purpose area is within or exceeds the residential land allocation limit in the locality. This collection level is only calculated once for one household or individual on one land plot.
This agency also cited point a, clause 5, Article 6 of Decree 50/2026/ND-CP, which clearly states that the land allocation limit for calculating land use fees is the limit prescribed by a competent state agency and is applied at the time of the decision allowing land use purpose conversion.
In addition, Hai Phong City Tax Department cited points a, b, clause 2, Article 21 of Decree 103/2024/ND-CP, which has been amended and supplemented in Decree 50/2026/ND-CP. According to regulations, the basis for tax authorities to calculate the amount of land use fees to be paid is the information transfer slip transferred by the Land Registration Office, agency with land management functions or the inter-agency one-stop shop; which shows information on land users, area, location, purpose of use, origin of land use, and the amount of land use fee reduction if any.
Based on the above grounds, Hai Phong City Tax Department said that the tax authority will rely on the information transfer slip, which clearly states the residential land area within the limit, outside the limit and the land use fee reduction level, to calculate the amount to be paid according to regulations.
Regarding specific difficulties in determining residential land limits when converting from perennial crop land to residential land, Hai Phong City Tax Department requests people to contact agencies with land management functions or the inter-agency one-stop shop department for detailed guidance.
