On the Ministry of Finance Information Portal, reader N.V.T in Dak Lak reflected that he inherited from his father a land plot including 80 m2 of residential land and 800 m2 of perennial crop land in the same land plot.
After completing procedures to declare inheritance and register for land use right transfer, this person will be issued a new red book in 2026 and has a need to change the land use purpose of 320 m2 of perennial crop land to residential land.
When learning about procedures at the Public Administration Department, people were instructed that according to Resolution No. 254/2025/QH15 and points a, b, c, d, clause 2, Article 12 of Decree No. 50/2026/ND-CP, the policy of reducing land use fees only applies to cases of changing land use purposes arising in the period from August 1, 2024 to before January 1, 2026.
Because the dossier was made in 2026, it is not eligible for the land use fee reduction policy.
However, people said that, through investigation, people believe that from January 1, 2026, they will still enjoy the policy of reducing land use fees according to point c, clause 2, Article 10 of Resolution No. 254/2025/QH15.
Therefore, people request to clarify whether cases that have been granted red books under inheritance in 2026 and implemented land use purpose conversion in 2026 are subject to land use fee reduction policies or not?
Answering this content, Base Tax Department 11 of Dak Lak province said that at point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 dated December 11, 2025, it is stipulated that when changing land use purposes for garden land, ponds, and agricultural land in the same land plot with residential land, it is determined when recognizing land use rights or some other cases as prescribed.
Land use fees are calculated by 30% of the difference between land use fees calculated according to residential land prices and land use fees calculated according to agricultural land prices for the area within the residential land allocation limit in the locality; 50% of the difference for the area exceeding the limit but not exceeding one limit; 100% of the difference for the area exceeding one limit.
This collection level is only calculated once for one household or individual on one land plot.
The tax authority also cited Article 6 of Decree No. 50/2026/ND-CP dated January 31, 2026 stipulating that the calculation of land use fees according to the above policy is only applied once to one household, individual and on one land plot selected by land users.
In case this policy has been applied but continues to request to enjoy other land plots, the land use fee will have to be recalculated at 100% of the difference according to regulations.
In addition, Clause 3, Article 6 of Decree No. 50/2026/ND-CP stipulates the calculation of the number of land use purpose conversions, determination of residential land allocation limits and selection of land plots for policy application calculated from August 1, 2024.
Based on the above regulations, Basic Tax Department 11 of Dak Lak province said that in case citizens are granted red books according to inheritance in 2026 and have a need to change the land use purpose of perennial crop land to residential land, to be applied the land use fee rate of 30% according to point c, clause 2, Article 10 of Resolution No. 254/2025/QH15, they must meet a number of conditions.
First, the land plot changing purpose must belong to one of the following cases: Garden land, pond, agricultural land in the same land plot with residential land determined when recognizing land use rights; land originating from garden land, pond attached to residential land but the land user separates it to transfer land use rights; or land originating from garden land, pond attached to residential land that the surveying unit when measuring and drawing cadastral maps before July 1, 2014 has self-measured and separated into separate plots.
Second, from August 1, 2024 to the time of carrying out procedures, land users have never been applied the calculation of land use fees according to point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 for any land plot.
