Mr. H.H. M in Can Tho reflected that he bought 313.7 m2 of land for perennial crops. This land plot was separated before 2014 from a land plot with residential land to transfer rights to others.
Mr. M asked, is his land considered garden land, pond attached to residential land and separated due to transfer of rights or not? And is there a policy of exemption and reduction of land use fees when converting the purpose to residential land or not?
The Ministry of Agriculture and Environment answers this question as follows:
In case garden land, pond land, agricultural land in the same land plot with residential land (for example, land plot with residential land and perennial crop land) has been granted a certificate and a part of perennial crop land is separated for transfer of rights, this separated perennial crop land plot is identified as a land plot originating from garden land, pond land attached to residential land (belonging to the case specified in point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law).
In case of changing the land use purpose of agricultural land in residential areas, Clause 5, Article 116 of the Land Law stipulates:
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 that has been approved by competent authorities.
How to calculate land use fees when changing purposes.
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:
When changing the land use purpose specified in points b, c, d, đ, e and g, clause 1, Article 121 of the Land Law, land users must pay land use fees and land rent according to the following regulations:
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.
Pay annual land rent according to land type after changing land use purpose.
In case garden land, pond land, agricultural land in the same land plot with residential land are determined when recognizing land use rights and changing land use purposes to residential land; converted from land originating from garden land, pond land attached to residential land but land users separate it to transfer land use rights or it is self-measured and separated into separate plots into residential land by the surveying unit when measuring and drawing cadastral maps before July 1, 2014, 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 converted for land use purposes within the residential land allocation limit in the locality; 50% difference for the area of land exceeding the limit but not exceeding 01 time the residential land allocation limit in the locality; 100% difference for the area of land exceeding the limit but exceeding 01 time the residential land allocation limit in the local 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:
The separation of land plots and land consolidation specified in point d, clause 1, Article 220 of the Land Law must ensure that there is a walkway connected to public transport or agreed by adjacent land users to pass through to connect to public transport. 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 of land plots or land consolidation, 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 a land plot, land separation is not mandatory. The consolidation of land plots is not mandatory for the same land use purpose, the same form of land rent payment, and the same land use term.
Exemption and reduction of land use fees when changing land use purposes: Exemption and reduction of land use fees according to the provisions of Article 157 of the Land Law and Section 2, Chapter II, Section 3, Chapter III of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land rent; Clause 5, Clause 6, Clause 16, Point b Clause 22 Article 1 of Decree No. 291/2025/ND-CP dated November 6, 2025 of the Government amending and supplementing a number of articles of Decree No. 103/2024/ND-CP.
The Ministry of Agriculture and Environment requests citizens to contact local land management agencies and tax authorities for consideration and settlement according to their authority and legal regulations.
