Conditions for converting agricultural land use rights
Pursuant to Article 45 and Article 47 of the Land Law 2024, households and individuals can convert agricultural land use rights when meeting the following conditions:
- Have a Certificate of land use rights or Certificate of house ownership and residential land use rights or Certificate of land use rights, ownership of houses and other assets attached to land or Certificate land use rights, ownership of assets attached to land, except in cases of inheritance of land use rights, conversion of agricultural land when consolidating fields, exchanging plots, donating land use rights to the State or community residence and cases specified in Clause 7, Article 124 and Point a, Clause 4, Article 127 of the Land Law 2024.
- Land is not in dispute or the dispute has been resolved by a competent state agency, the judgment or decision of the Court, or the decision or award of the Arbitration has taken legal effect.
- Land use rights are not distrained, other measures are applied to ensure judgment enforcement according to the provisions of the law on civil judgment enforcement.
- During the land use term.
- Transfer of agricultural land use rights in the same provincial administrative unit to another individual.
Does converting agricultural land use rights require tax?
According to Article 47 of the Land Law 2024, individuals who use agricultural land due to land allocation by the State, conversion, transfer, inheritance, or donation of legal land use rights from others can only transfer legal land use rights from others. Exchange agricultural land use rights in the same provincial administrative unit to another individual and do not have to pay income tax from the conversion of land use rights and registration fees.
Thus, individuals converting agricultural land use rights will not have to pay income tax from the conversion of land use rights and registration fees.
