According to Lao Dong, based on Point b, Clause 1, Article 121 of the 2024 Land Law, in case of changing the purpose of land use from agricultural land (including land for growing annual crops) to non-agricultural land (including commercial and service land) under the form of land lease with one-time payment for the entire lease term, the land user must pay the difference between:
Land rent, land use fees calculated according to new land use purposes (commercial land, services) and land rent, land use fees calculated according to original land use purposes (agricultural land) for the remaining use period of the land plot.
In other words, the value of agricultural land use rights before changing the purpose will be deducted from the land rent after changing the purpose of use.
Article 34 of Decree No. 103/2024/ND-CP of the Government has specifically stipulated how to calculate land rent when changing land use purposes.
In particular, there are regulations on how to calculate land rent for individuals receiving the transfer of land originating from agricultural land to commercial and service land in the form of land lease with one-time payment for the entire lease term.
Readers should base on the above legal provisions and actual land use records, contact the local authorities to calculate and pay land rent according to regulations.
