What is converting land for perennial crops to residential land?
Case 1: Converting agricultural land to non-agricultural land
According to Point b, Clause 2, Article 5 of Decree 45/2014/ND-CP, transferring from agricultural land allocated by the State without collecting land use fees to residential land, collecting land use fees is equal to the difference between land use fees. calculated according to the price of residential land with land use fees calculated according to the price of agricultural land at the time of the decision to change the purpose of the competent State agency.
Case 2: Converting land to perennial crops
If the area of land planted with perennial crops falls into the following cases, when changing the land use purpose from land used for growing perennial crops to residential land, you must pay a land use fee equal to 50% of the difference between the calculated land use fee. according to the price of residential land with land use fees calculated based on the price of agricultural land at the time of the decision to change the purpose of the competent authority.
First, garden land and ponds in the same plot of land with houses in residential areas are not recognized as residential land.
Second, the land originates from garden and pond land attached to houses but separated to transfer land use rights.
Third, land was divided into separate plots by the measuring unit when measuring and drawing cadastral maps before July 1, 2004.
Fees must be paid when converting land for perennial crops to residential land
+ Land use fees when changing use purpose.
- If from garden or pond land in the same plot of land with houses in a residential area not recognized as residential land to residential land, the land price is determined at the time of the decision to allow change of use purpose.
The land price is calculated according to the land price list for the land area converted to land use purposes within the limit.
- If the land originates from garden or pond land attached to a house but the land user separates it to transfer rights, the land use fee to be paid = 50% (residential land price - agricultural land price)/acreage to be paid. change purpose.
- If converting from agricultural land allocated by the State without collecting land use fees to residential land, the land use fee payable = (residential land price - agricultural land price) x area of changed purpose.
+ Document appraisal fee, decided by the Provincial People's Council where the land is located.
+ Certificate issuance fee. This amount of money is also decided by the People's Committee of the province where the land is located (According to the provisions of Clause 5, Article 3, Circular 85/2019/TT-BTC).
+ Registration fee, as prescribed in Decree 10/2022/ND-CP and collected in case of a change in land user.
