According to the Government Electronic Information Portal, a citizen in Bac Ninh province said that in 2002, his father's household was granted a Certificate of Land Use Rights for 662m2 of residential land.
By 2016, when re-issuing the Certificate, the land area was re-determined to include 300m2 of residential land and 362m2 of perennial crop land.
Also in this year, the citizen's father separated the plot, donating 353m2 of land to his son, including 150m2 of residential land and 203m2 of perennial crop land.
In 2022, the recipient continued to carry out procedures to donate all land use rights of the above land plot to this citizen.
Currently, citizens have a need to convert the land use purpose of 203m2 of perennial crop land to residential land.
Citizens request functional agencies to clarify whether land originating from households, then being divided into plots and donated through family members, is considered for land use fee reduction when changing land use purpose to residential land or not.
Regarding this issue, Base Tax Department 10 of Bac Ninh province said that point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly stipulates the method of calculating land use fees for some cases of converting garden, pond, and agricultural land to residential land.
Accordingly, for the converted purpose area within the residential land allocation limit in the locality, the collection level is 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 conversion of purpose.
For areas exceeding the limit but not exceeding one time the residential land allocation limit in the locality, the collection level is equal to 50% of the difference. Areas exceeding one time the limit must pay 100% of the difference.
This collection level is only applied once to a household or individual, calculated per land plot.
Decree No. 50/2026/ND-CP dated January 31, 2026 of the Government also details the calculation of land use fees for households and individuals when converting garden, pond, and agricultural land to residential land.
Cases within the scope of application include garden land, ponds, and agricultural land located in the same land plot with residential land and determined when land use rights are recognized.
The regulation also applies to land originating from gardens and ponds attached to residential land but separated by land users to transfer land use rights.
In addition, land originating from garden or pond land attached to residential land but self-divided into separate plots by the surveying unit when measuring and drawing cadastral maps before July 1, 2014 is also subject to consideration.
Base tax of 10 provinces of Bac Ninh requests citizens to compare legal regulations with dossiers, origins and land use processes. Citizens need to contact the commune-level People's Committee to be guided on procedures for changing land use purposes and determine the level of land use fees to be reduced, if they fully meet the conditions.
