On the Government Portal, Mr. H.V. T in Hai Phong reflected that his family has a pond plot that was allocated in 1955 and has been registered, shown in the land register and cadastral map according to previous regulations. This land plot is not in the same residential land plot with a house.
Mr. T asked, when converting the land use purpose of this pond area to residential land, is it exempt or reduced from land use fees according to point c, clause 2, Article 10 of Resolution No. 254/2025/QH15?
Regarding this issue, Hai Phong City Tax has the following opinions:
Based on point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in the organization of the implementation of the Land Law.
c) In case garden land, pond land, agricultural land in the same land plot with residential land is determined when recognizing land use rights and changing the land use purpose to residential land; converted from land originating from garden land, pond land attached to residential land but the land user separates it to transfer land use rights or by the surveying unit when measuring and drawing cadastral maps before July 1, 2014, it has self-measured and separated into separate plots into residential land, the land use fee is calculated according to the collection level equal to:
30% difference between land use fees calculated according to residential land prices and land use fees calculated according to agricultural land prices at the time of the decision allowing land use purpose conversion (hereinafter referred to as difference) for the area of land used for purpose conversion within the residential land allocation limit in the locality;
50% difference for land area exceeding the limit but not exceeding 01 time the residential land allocation limit in the locality;
100% difference for land area exceeding the limit but exceeding 01 time the residential land allocation limit in the locality. The above-mentioned land use fee is only calculated once for one household or individual (calculated per land plot)".
Based on the above regulations, in case Mr. H.V. T has a pond plot assigned from 1955 and has registered and shown in the inventory and cadastral map according to previous regulations, if this land plot is not located in the same residential land plot with houses or does not have the origin of pond land attached to separated residential land, it is not subject to the policy of exemption and reduction according to point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly.
