On the Ministry of Finance's Information Portal, Mr. T.D (Lam Dong) requested functional agencies to clarify the application of the policy of reducing land use fees when changing land use purposes from garden, pond, and agricultural land to residential land according to Article 6 of Decree 50/2026/ND-CP.
According to the reflection, Clause 1, Article 6 stipulates that the calculation of land use fees is only applied once to a household or individual and is calculated on a land plot selected by the household or individual.
The next purpose conversion on the same land plot or purpose conversion for another land plot must calculate land use fees equal to 100% of the difference between land use fees calculated according to residential land prices and land use fees calculated according to agricultural land prices at the time of the decision allowing land use purpose conversion.
From this regulation, Mr. T.D. said that each household and individual is only entitled to preferential policies once on one land plot. However, he wondered if an individual who both has common land use rights for the household's land plot and has the right to use another land plot in the personal name is entitled to this policy for both land plots or not?
Mr. T.D cited the provisions in point b, clause 5, Article 6 of Decree 50/2026/ND-CP on cases where many households and individuals have common land use rights but do not implement or are not permitted by competent authorities to separate plots.
At that time, the area according to the residential land allocation limit is calculated according to the limit of households or individuals appointed as representatives of those who share land use rights.
Mr. T.D cited an example that Mr. Nguyen Van A was named in the land use right certificate of a household of 3 people for a 500 m2 land plot with residential land and perennial crop land, and also named as an individual for another 400 m2 land plot also with residential land and perennial crop land.
In April 2026, Mr. A changed the land use purpose of the entire agricultural land area in the 500 m2 plot of the household to residential land and enjoyed a policy of 70% land use fee reduction.
Mr. T.D. requested clarification that if Mr. A. continues to apply for land use purpose conversion for the 400 m2 land plot in his personal name, will he continue to enjoy the policy according to Resolution No. 254/2025/QH15 or not?
Answering this content, the Lam Dong Provincial Tax Department cited Article 6 of Decree 50/2026/ND-CP stipulating that the calculation of land use fees when changing land use purposes from garden land, pond land, agricultural land to residential land is only applied once to one household or individual and is calculated on one land plot selected by households and individuals.
In case households and individuals have many land plots, including in many provinces and cities directly under the Central Government, they are allowed to choose one land plot to apply the land use fee calculation policy according to regulations.
Households and individuals must commit to this content and be responsible for their commitments when submitting applications for changing land use purposes.
The Tax authority also cited regulations on land allocation limits for calculating land use fees. For cases where many households and individuals have common land use rights for one land plot, if plot separation is allowed, the limit is determined according to each land plot after separation and each household and individual is only allowed to determine the area within the limit to calculate land use fees once.
In case of not implementing or not being allowed to separate plots, the area within the limit is calculated according to the limit of households or individuals appointed as representatives of people with common land use rights.
Based on the above regulations, the Tax Authority said that the calculation of land use fees according to Article 6 of Decree 50/2026/ND-CP is only applied once to one household or individual on a land plot selected by land users.
In case this policy has been applied, the next purpose conversion on that land plot or on another land plot will have to calculate land use fees equal to 100% of the difference between land use fees according to residential land prices and land use fees according to agricultural land prices as prescribed.
