According to Clauses 1 and 2, Article 8 of Decree 103/2024/ND-CP, when a competent state agency issues a decision allowing households and individuals to change the purpose of use to residential land, the land use fee is calculated as follows:
In there:
- Land use fee of land type after conversion is calculated as follows:
- Land use fees and land rents of land types before changing land use purposes (hereinafter referred to as land fees before changing land use purposes) are calculated as follows:
+ For land before changing its purpose, which is agricultural land of a household or individual to whom the State has allocated land without collecting land use fees or agricultural land with legal transfer origin from another household or individual to whom the State has allocated land without collecting land use fees, the land price before changing its purpose of use is calculated by multiplying (=) the land area (x) by the land price of the corresponding agricultural land type in the Land Price List.
+ For land before changing its purpose, which is agricultural land , the State leases land and pays land rent once for the entire lease term, the land rent before changing its purpose of use is calculated as follows:
In there:
+ Land price corresponding to the land lease term of the land before changing the purpose is the land price in the Land Price List to calculate the land rent paid in one lump sum for the entire lease term.
+ The remaining land use term is determined by (=) the land allocation or lease term before changing the land use purpose minus (-) the land use period before changing the purpose.
In case the remaining land use period determined according to the formula specified in this point is not a full year, it shall be calculated by month; if the period is not a full month, the period of 15 days or more shall be calculated as 1 month; if it is less than 15 days, the land use fee shall not be calculated for this number of days.
+ For land before changing its purpose, which is agricultural land leased by the State in the form of annual land rent payment, the land rent before changing its purpose of use is zero (= 0).
Note: In case the land use fee of the land type after changing the land use purpose is less than or equal to the land price before changing the land use purpose, the land use fee when changing the land use purpose is zero (=0).
