A resident in Gia Lai reflected that his family has a land plot of 262.8m2, including 183m2 of residential land and 79.8m2 of other annual crop land.
In June 2025, the area of 79.8m2 of other annual crop land was approved by competent authorities to change the land use purpose to residential land. After that, people paid 100% of the land use fee according to the notice.
This person wondered, according to the provisions of Decree No. 50/2026/ND-CP, is the area of 79.8m2 mentioned above determined to be the area within the residential land allocation limit to be reduced by 70% of land use fees or not. In case not belonging to this category, people asked if it is only reduced by 50% for cases exceeding 1 time the limit or not.
According to reports, the land allocation limit for residential land for the above land plot according to the regulations of the old Binh Dinh Provincial People's Committee is 150m2.
Answering this content, Basic Tax Department 1 of Gia Lai province said that Clause 2, Article 21 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government has stipulated the order of calculation, collection, and payment of land use fees for households and individuals.
According to regulations, based on land allocation decisions, decisions allowing land use purpose conversion, decisions on changing land use forms, applications for recognition of land use rights and related dossiers, the Land Registration Office or agency with land management functions, inter-agency one-stop shop will transfer the Information Transfer Slip to the tax authority to calculate land use fees.
The tax authority shall base on the Information Transfer Sheet on land users, land area, land location, land use purpose, origin of land use; based on the land price list, the land use fee reduction level determined or approved by competent authorities if any to calculate the amount of land use fees to be paid.
Within 5 working days from the date of receiving complete and valid dossiers, the tax authority calculates the amount of land use fees to be paid, the amount of land use fees to be reduced, issues a notice of land use fee payment, and a decision to reduce land use fees if eligible for reduction.
Base 1 Tax of Gia Lai province also cited 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, effective from January 1, 2026; and Decree No. 50/2026/ND-CP of the Government detailing a number of articles of this resolution on land use fees and land rents.
Based on the above regulations, Gia Lai Provincial Base 1 Tax Department affirms that the tax authority has no authority to determine the land area within or outside the limit, as well as determine the land area exceeding 1 time the limit according to regulations.
Determining whether the land area is within the limit or exceeds the limit is the authority of the land management functional agency.
To have a basis for recalculating land use fees according to Resolution No. 254/2025/QH15, Basic Tax Department 1 of Gia Lai province requests people to contact the Economic, Infrastructure and Urban Department of the ward directly for specific guidance according to the order and procedures in Clause 2, Article 21 of Decree No. 103/2024/ND-CP.
Base 1 Tax of Gia Lai province informs people to know and implement in accordance with legal regulations.
