1. Expansion of the limit for receiving transfer of agricultural land use rights of individuals
According to Article 177 of the 2024 Land Law on the limit of receiving and transferring agricultural land use rights of the individual: the limit of receiving and transfer of agricultural land use rights of individuals does not exceed 15 times the individual's agricultural land allocation limit for each type of land prescribed in Clauses 1, 2 and 3, Article 176 of the 2024 Land Law.
2. Individuals who are not directly engaged in agricultural production are still allowed to receive rice-growing land transfers
Pursuant to Clause 7, Article 45 of the 2024 Land Law, it is stipulated that individuals who are not directly engaged in agricultural production and receive the transfer or donation of rice-growing land use rights exceeding the limit prescribed in Article 176 of this Law must establish an economic organization and have a rice-growing land use plan including the contents prescribed in Clause 6 of this Article and approved by the People's Committee at the district level, except in cases where the recipient is an heir.
Thus, the 2024 Land Law has allowed individuals who are not directly engaged in agricultural production to still receive rice-growing land transfers.
If the area to be transferred for rice-growing land exceeds the permitted limit as prescribed in Article 176 of the 2024 Land Law, the transferor must establish an economic organization and must have a rice-growing land use plan approved by the district-level People's Committee.
3. Using multi-purpose agricultural land without conversion
Pursuant to Point a, Clause 1, Article 218 of the 2024 Land Law, agricultural land used in combination with commercial, service, livestock, and medicinal plant cultivation purposes does not need to be converted.
At the same time, the use of agricultural land combined with multiple purposes must meet the following requirements:
- Not changing the type of land according to the land classification prescribed in Clauses 2 and 3, Article 9 and determined in the types of documents prescribed in Article 10 of the 2024 Land Law.
- Not losing the necessary conditions to return to land use for the main purpose.
- Does not affect national defense and security.
- Limit the impact on the conservation of natural ecosystems, biodiversity, and environmental landscapes.
- Does not affect the land use of adjacent plots of land.
- Fully fulfill financial obligations according to regulations.
- Comply with relevant laws.
Thus, combining land use for multiple purposes at the same time not only expands the ability to exploit land resources but also helps optimize land use efficiency, contributing to sustainable economic and social development.
4. Transferring agricultural land in the same province, same household, is exempt from tax and fee
According to Article 47 of the 2024 Land Law, individuals using agricultural land allocated by the State, converted, transferred, inherited, or donated legal land use rights from others are only allowed to transfer agricultural land use rights within the same provincial-level administrative unit to other individuals and are not required to pay income tax from conversion of land use rights and registration fees.
5. No need to prepare an application for exemption from land use fees and land rent
Pursuant to Clause 3, Article 157 of the 2024 Land Law: For cases of exemption from land use levy or land rent, it is not required to carry out procedures for land price determination, land use levy and land rent exempted. The land user is exempted from land use levy or land rent, which does not have to carry out procedures for exemption from land use and land rent.
