Sharing on the Government Information Portal, Ms. H.P in Hanoi said that in 2013, the family of Ms. P's relatives had 100% of their agricultural land recovered.
According to the approved compensation, support, and resettlement plan, in addition to agricultural land compensation at a unit price of 162,000 VND/m2, the family is also supported for career change and job creation by allocating residential land.
The residential land compensation plan with main contents includes: The allocated residential land area is 60 m2; location in the resettlement area serving site clearance of the Chu Van An Memorial Area and other projects in Thanh Tri district (old); land allocation period within 3 years from the time the land is handed over and recovered.
According to this plan, the land price for calculating land use fees is determined by the corresponding agricultural land price recovered (according to the approved plan) plus the cost of housing infrastructure investment, but not exceeding the corresponding conditional residential land price at the time of land recovery according to the land price list issued by the Hanoi People's Committee (Decision No. 51/2012/QD-UBND).
Up to now, the resettlement area project serving site clearance of the Chu Van An Memorial Area has completed infrastructure investment and is implementing the handover of resettlement land. The approved infrastructure investment cost, rounded to 8,690,000 VND/m2.
However, the determination of land prices to calculate land use fees when allocating resettlement land currently has many different opinions, with three options proposed.
The first option is to apply the land price list at the time of land allocation in 2025 according to each location in the resettlement area, based on Decision No. 71/2024/QD-UBND dated December 20, 2024 of the Hanoi City People's Committee.
The second option is to calculate land use fees according to the investment rate, including the price of recovered agricultural land (162,000 VND/m2) plus infrastructure construction investment costs (8,690,000 VND/m2), corresponding to a total of 8,852,000 VND/m2.
The third option is based on the transitional regulations of the 2024 Land Law, continuing to implement the compensation plan approved in Article 40 of Decision No. 18/2008/QD-UBND. Accordingly, the land price calculated for land use fees is equal to the price of recovered agricultural land plus infrastructure investment costs, but not higher than the residential land price at the time of land acquisition according to the land price list issued with Decision No. 51/2012/QD-UBND. Because the price according to the investment rate (8,852,000 VND/m2) is higher than the residential land price in the 2013 price list, land prices are applied according to each location in the resettlement area based on Decision No. 51/2012/QD-UBND.
Ms. P asked, when allocating resettlement land in this case, what plan should be applied to determine the land price to calculate land use fees in accordance with regulations?
Regarding this issue, the Ministry of Agriculture and Environment has the following opinions:
Clauses 1, 2 and 4 of Article 254 of the Land Law stipulate:
Transitional regulations on land acquisition; compensation, support, and resettlement when the State recovers land when this Law takes effect:
For cases where land recovery decisions have been made according to the provisions of land law before the effective date of this Law but there is no decision approving the compensation, support, and resettlement plan of the competent state agency, compensation, support, and resettlement will continue to be carried out according to the provisions of this Law.
For cases where there has been a land acquisition decision and a decision approving the compensation, support, and resettlement plan according to the provisions of land law before the effective date of this Law but has not been implemented, continue to implement the approved compensation, support, and resettlement plan; the handling of late payment of compensation is carried out in accordance with the provisions of law at the time the State issues the land acquisition decision.
For cases where there has been a land recovery decision and a decision approving the compensation, support, and resettlement plan before the effective date of this Law, but after the effective date of this Law, there is a decision to allocate resettlement land, the land price for land use fees at the resettlement place is determined at the time of approval of the compensation, support, and resettlement plan; in case at the time of the resettlement land allocation decision, the resettlement land price is lower than the land price in the compensation, support, and resettlement plan, the land price at the time of issuing the resettlement land allocation decision shall be applied.
The calculation, collection, and payment of land use fees shall be carried out in accordance with the provisions of Decree No. 103/2024/ND-CP of the Government regulating land use fees (amended and supplemented in Decree No. 291/2025/ND-CP on amending and supplementing a number of articles of Decree No. 103/2024/ND-CP and Decree No. 104/2024/ND-CP of the Government). This Decree is chaired and advised by the Ministry of Finance.
The Ministry of Agriculture and Environment said that these are some regulations related to Ms. P's question. In case of problems related to land use fees, please contact the financial agency for guidance according to their authority.
