Land given by parents to children, changing the purpose to residential land can still be reduced land use fees

Anh Tuấn |

Reader An An (Hanoi) asked: "Land donated through generations, now converted to residential land, is it considered for exemption or reduction of land use fees?".

Answering readers of Lao Dong Newspaper, Lawyer Quach Thanh Luc - Director of Phap Tri Law Company (Hanoi Bar Association) said: The reduction in land use fees needs to be considered in each specific case.

For example, for cases of changing land use purposes, Resolution No. 254/2025/QH15 of the National Assembly on a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law has stipulated the order and procedures.

Being entitled to policies does not depend on whether the land is donated by the father or mother, but depends on whether the land plot belongs to one of the three cases specified in Resolution 254/2025 or not.

The first case is a land plot with residential land and garden and pond land in the same land plot.

The second case is that people have separated land themselves to buy, sell, and transfer.

The third case is that functional agencies separated into two separate land plots before July 1, 2004.

These are the cases that are being considered. For land that used to originate as garden or pond land, and then was bought, sold, donated, or transferred, it is only necessary to determine the origin of the land to still be entitled to the policy of reducing 30%, 50%, or 70% of land use fees according to Resolution 254/2025.

Anh Tuấn
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