Sending a question to the Government Electronic Information Portal, Mr. N.T. C asked: His family has 263 m2 of land for perennial crops, without origin separated from residential land. His family has built a house and used it stably from 2008 to now.
According to Mr. C's investigation, houses built on perennial crop land like that are violations. State agencies do not have administrative violation records. The surrounding area is a densely populated residential area.
He asked, now that he has a need to convert the land use purpose of perennial crop land to residential land, is the calculation method of 100% conversion tax regulated by the State or is it applied at what percentage%? Is it mandatory to convert all 263 m2 to residential land or just need to convert a part according to needs?
The Ministry of Agriculture and Environment answers this question as follows:
In case of changing the land use purpose of agricultural land in residential areas, Clause 5, Article 116 of the Land Law stipulates:
5. The basis for allowing the conversion of agricultural land use purposes in residential areas, agricultural land in the same land plot with residential land to residential land or conversion of non-agricultural land types that are not residential land to residential land for households and individuals is district-level land use planning or general planning or zoning planning according to the provisions of law on urban and rural planning approved by competent authorities".
On December 11, 2025, at the 10th session of the 15th term, the National Assembly issued Resolution No. 254/2025/QH15 stipulating a number of mechanisms and policies to remove difficulties and obstacles in the organization of the implementation of the Land Law, in which:
Clause 2, Article 10 of Resolution No. 254/2025/QH15 stipulates:
2. When changing the land use purpose specified in points b, c, d, e, and g, clause 1, Article 121 of the Land Law, land users must pay land use fees and land rents according to the following regulations:
a) Pay land use fees, land rent paid once for the entire lease term based on the difference between land use fees, land rent of the type of land after changing land use purpose and land use fees, land rent of the type of land before changing land use purpose for the remaining land use period;
b) Pay annual land rent according to the type of land after changing land use purposes;
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 land use purpose to residential land; converted from land originating from garden land, pond land attached to residential land but the land user separated it to transfer land use rights or by the surveying unit when measuring and drawing cadastral maps before July 1, 2014 and self-measured and separated it into separate plots into residential land, the land use fee is calculated according to the collection level equal to: 30% of the 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 converted for land use purpose within the residential land allocation limit in the locality; 50% of the difference for the area of land exceeding the limit but not exceeding 01 time the residential land allocation limit in the locality; 100% of the difference for the area of land exceeding the limit but exceeding 01 time the The above-mentioned land use fee is only calculated once for one household or individual (calculated per land plot)".
Clause 3, Article 11 of Resolution No. 254/2025/QH15 stipulates:
3. The separation and consolidation of land plots specified in point d, clause 1, Article 220 of the Land Law must ensure that there is a walkway connected to public transport roads or be agreed by adjacent land users to pass through to connect to public transport roads. In case land users reserve a part of the area of residential land plots or land plots with residential land and other land in the same land plot to make a walkway, when carrying out the separation or consolidation of land plots, it is not mandatory to change the land use purpose for that land area to make a walkway.
In case of changing the land use purpose of a part of the land plot, land separation is not mandatory. Merging land plots is not mandatory for the same land use purpose, the same form of land rent payment, and the same land use term.
It is requested that you contact the land management agency in the locality, the tax authority for consideration and settlement according to their authority and legal regulations.
