According to point c, clause 2, Article 10 of Resolution 254/2025/QH15, which stipulates cases where garden, pond, agricultural land in the same land plot with residential land is determined when land use rights are recognized and the land use purpose is changed to residential land; converted from land originating from garden, pond land attached to residential land but the land user separates it to transfer land use rights or is measured by the unit when measuring and drawing the cadastral map before July 1, 2014 and has self-measured and separated into separate plots into residential land, land use fees are calculated according to the collection level of:
- 30% 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 the change of land use purpose for the area of land changing land use purpose within the residential land allocation limit in the locality.
- 50% difference for land area exceeding the limit but not exceeding 1 time the residential land allocation limit in the locality.
- 100% difference for land area exceeding the limit but exceeding 1 time the residential land allocation limit in the locality. The above-mentioned land use fee level is only calculated once for one household or individual (calculated per land plot).
Thus, the land use fee reduction rate when converting land use purposes to residential land only applies in the following cases:
In case garden land, pond land, agricultural land in the same land plot with residential land is determined when recognizing land use rights and changing the land use purpose to residential land.
Transfer from land originating from garden and pond land attached to residential land, but the land user separates it for exclusive land use rights or because the measurement unit, when measuring and drawing the cadastral map before July 1, 2014, has self-measured and separated it into separate plots into residential land.
Therefore, not all cases of changing purposes are reduced. The law only allows the application of incentives in certain cases.
