People have a question to the Ministry of Finance: "My family was granted resettlement land by the State in 2021. It was not until November 2025 that we completed the procedures for granting land use right certificates (red books). The land use fee calculation price is applied according to the time of land allocation in 2021 or according to the land price in 2025? In addition to land use fees, are there any other fees and charges that must be paid when making a red book? ".
On the Ministry of Finance's Information Portal, the response is as follows: At point a, Clause 3, Article 155 of Law No. 31/2024/QH15 dated January 18, 2024 of the National Assembly on the Land Law stipulates:
Article 155. Based on calculating land use fees, land rents; time of land valuation, time of calculating land use fees, land rents.
3. The time of land valuation, the time of calculating land use fees and land rents is stipulated as follows:
a) In the case of land allocation, land lease, permission to change land use purpose, land use extension, adjustment of land use term, change of land use form, the time when the State issues a decision on land allocation, land lease, permission to change land use purpose, land use extension, adjustment of land use term, change of land use form, except for the case specified in Clause 7, Article 124 of this Law.
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 stipulates:
Article 6. Calculating land use fees when the State allocates land
1. 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 readers contact Ha Tinh Province 6 Tax facilities, address: No. 47 Le Dai Hanh, Song Tri Ward, Ha Tinh Province, phone number: 0987187767 (civil servant Nguyen Thi Dung - Management Team of other revenues) to provide relevant documents and records to have a basis for determining land use fee calculation prices according to regulations.
