On the Government Portal, Ms. L.T.T in Ha Tinh reported that her family was granted resettlement land by the state in 2021. It was not until November 2025 that the family completed the procedures to issue a red book.
Ms. T asked, will the land use fee calculation price be applied according to the time of land allocation in 2021 or according to the land price in 2025?
In addition to land use fees, does Ms. Thuy's family have to pay any other fees and charges when making a red book?
On this issue, Ha Tinh Provincial Tax Department has the following opinion:
At Point a, Clause 3, Article 155 of the 2024 Land Law, the time for land valuation, the time for calculating land use fees and land rents is stipulated as follows:
In the case of a state allocating land, leasing land, allowing change of land use purpose, extension of land use, adjusting land use term, changing land use form, the time when the State issues a decision on land allocation, lease land, permitting change of land use purpose, extension of land use, adjusting land use term, changing land use form, except for the case specified in Clause 7, Article 124 of this Law".
In Clause 1, Article 6 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating land use fees and land rents, there are regulations on calculating land use fees when the state allocates land.
Accordingly, land use fees when the state allocates land with land use fees are calculated as follows:
Land use fee = land area for calculating land use fee x land price for calculating land use fee
In which:
The land area for calculating land use fees is determined according to the provisions of Article 4 of this Decree.
The land price for calculating land use fees is determined according to the provisions of Article 5 of this Decree.
The time to calculate land use fees is implemented according to the provisions of Clause 3, Article 155 of the Land Law. In the case of land allocation for resettlement, the time for determining land prices and calculating land use fees is the time when the competent authority decides to approve the compensation, support and resettlement plan as prescribed in Clause 3, Article 111 of the Land Law".
Based on the above regulations, Ha Tinh Provincial Tax Department recommends that you contact the Tax Department of 6 provinces of Ha Tinh (No. 47 Le Dai Hanh, Song Tri ward, Ha Tinh province) to provide relevant documents and records to have a basis to determine the land use fee calculation price according to regulations.
