Conditions, procedures and how to calculate money when converting rice fields into residential land

Huy Hùng |

The Ministry of Agriculture and Environment has issued guidelines on conditions for changing land use purposes, dossiers and principles for calculating land use fees.

On the Government Portal, citizens ask:

Ms. L.T.T.'s family plans to buy rice fields and has a need to change the land use purpose of a part of the area to residential land to build a house.

Ms. T asked, what standards does her land plot need to meet regarding planning and annual land use plans of the locality to be allowed to convert?

What documents are included in the land use purpose conversion registration dossier and which agency to submit? How is the current method of calculating land use fees when converting from rice land to residential land regulated?

The Ministry of Agriculture and Environment answers this question as follows:

According to the provisions of Clause 5, Article 116 of the Land Law (amended and supplemented in Point a, Clause 2, Article 57 of the 2024 Urban and Rural Planning Law): Agencies and competent persons shall base on district-level land use planning or general planning or zoning planning according to the provisions of law on urban planning approved by competent authorities to consider and decide to allow households and individuals to convert the land use purpose of agricultural land in residential areas, agricultural land in the same land plot with residential land to residential land.

Point c, Clause 2, Article 10 of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly on a number of mechanisms and policies to remove difficulties and obstacles in the organization of the implementation of the Land Law stipulates that when changing land use purposes 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:

c) 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 the land user separates it to transfer land use rights or the surveying unit when measuring and drawing cadastral maps before July 1, 2014 has self-measured and separated it into separate plots into residential land, then calculate land use fees at 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 differences) for the area of land converted for land use purposes 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)".

Article 6 of Decree No. 50/2026/ND-CP dated January 31, 2026 of the Government detailing a number of articles of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law stipulates the calculation of land use fees for households and individuals when converting land use purposes from garden land, ponds, agricultural land to residential land as stipulated in point c, clause 2, Article 10 of Resolution No. 254/2025/QH15.

On January 31, 2026, the Government issued Decree No. 49/2026/ND-CP detailing and guiding a number of articles of Resolution No. 254/2025/QH15 of the National Assembly, in which, Clause 1, Article 14, Clause 1, Article 15 of the Decree stipulates: Provincial People's Committees have the authority to decide on land recovery, compensation, support, resettlement, land allocation, land lease, permission to change land use purposes... and decide on decentralization and authorization for agencies and people with authority to implement accordingly; stipulate the order and administrative procedures for land in localities, including the order and procedures for allowing land use purpose conversion.

Therefore, it is requested that you contact the local land management agency to be guided and resolve procedures for changing land use purposes according to their authority and legal regulations.

Huy Hùng
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