The National Assembly has passed a Resolution stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law, including regulations on land use fee collection when converting agricultural land to residential land. This Resolution takes effect from January 1, 2026.
Regarding exemption and reduction of land use fees and land rents, the Resolution clearly states: In cases of exemption from land use fees and land rents, it is not necessary to determine land prices, calculate fees and there is no need to carry out procedures to request exemption (except in cases of exemption for a term). In case of annual land rent reduction according to Government regulations, there is no need to go through the procedures to request a reduction.
When changing the purpose of land use, people must pay land use fees and land rents once for the remaining period, calculated according to the difference between the type of land after and before changing the purpose.
For garden land, ponds or agricultural land in the same plot with residential land determined when recognizing land use rights but converting land use purpose to residential land, land use fees shall be calculated according to the collection rate:
- 30% difference between land use fee calculated based on residential land price and land use fee calculated based on agricultural land price at the time of the decision to permit land use purpose change for the land area of land use purpose change within the local residential land allocation limit;
- 50% difference with the excess limit but not exceeding 1 time of local land allocation limit;
- 100% difference with the excess.
Note, this fee is only calculated once for a household or individual on a plot of land.
The Resolution also adds regulations on granting certificates, separating, merging plots and managing land data. Cases of transferring mineral exploitation rights or converting to enterprise types with legal land documents will be subject to registration of changes. The registration of mortgaging land use rights and assets attached to land only needs to be updated in the database, not re-confirmed on the certificate.
Households and individuals who use land stably and have a temporary land use right certificate issued from October 15, 1993 onwards will be granted a Certificate of land use rights and ownership of assets attached to land according to the provisions of Clause 3, Article 137 of the Land Law.
When dividing or merging plots, the land plot must have a path connecting to public transport routes or be permitted by the adjacent land user to connect to public transport routes. If the land user reserves a part of the area as a walkway, it is not mandatory to change the purpose of use of that land.
