According to Article 5 of Decree 103/2024/ND-CP, land prices for calculating land use fees are stipulated as follows:
1. Land price for calculating land use fee is the land price in the Land Price List applicable to the cases specified in points a, h, k, Clause 1, Article 159 of the 2024 Land Law.
"Article 159. Land price list
1. Land price list is applied to the following cases:
a) Calculating land use fees when the State recognizes the land use rights of households and individuals; changes the land use purpose of households and individuals.
h) Calculating land use fees and land rent when the State recognizes land use rights in the form of land allocation with land use fee collection, land lease with one-time land rent collection for the entire lease term for households and individuals.
k) Calculating land use fees for cases of land allocation without auction of land use rights to households and individuals..."
2. Land price for calculating land use fees is the specific land price applied to the cases specified in Point a, Clause 1, Article 160 of the 2024 Land Law, determined according to the provisions of the Government's Decree on land prices (Decree 71/2024/ND-CP).
"Article 160. Specific land prices
1. Specific land prices are applied in the following cases:
a) Calculating land use fees for organizations when the State allocates land with land use fee collection without auctioning land use rights, without bidding to select investors to implement projects using land, allocates land with land use fee collection to winning investors or economic organizations established by winning investors to implement projects using land, recognizes land use rights, allows change of land use purpose but must pay land use fees;
d) Calculating land use fees and land rent when extending land use, adjusting land use duration, adjusting detailed construction planning; allowing change of land use form".
3. Land price for calculating land use fee is the winning auction price applied in case of land use rights auction.
Land prices for calculating land use fees specified in Clauses 1, 2 and 3 above are determined in units of VND/square meter (VND/m2).
