What is perennial crop land?
Perennial crop land is a type of land belonging to the group of agricultural land specified in Clause 2, Article 9 of the 2024 Land Law as follows:
The group of agricultural land includes the following types of land:
a) Annual crop land, including rice land and other annual crop land;
b) Land for perennial crops;
c) Forestry land, including special-use forest land, protection forest land, production forest land;
d) Aquaculture land;
e) Centralized livestock land;
e) Soil;
g) Other agricultural land.
In addition, Clause 2, Article 4 of Decree 102/2024/ND-CP specifically guides as follows: Land for perennial crops is land used for the purpose of planting trees that are sown once, grow for many years and yield harvests once or more.
Fees for converting perennial crop land to residential land in 2026
Based on Clause 1, Article 8 of Decree 103/2024/ND-CP, the conversion of land use purpose from agricultural land (land for perennial crops) to residential land (non-agricultural land, residential land) must pay the following fees:
1. Land use fee (land price difference fee)
Households and individuals when authorized by competent state agencies to issue decisions allowing the conversion of land use purpose to residential land, the land use fee is calculated as follows:
Land use fee when changing land use purpose to residential land = Land use fee for land type after changing land use purpose - Land use fee, land rent for land types before changing land use purpose (if any)
In which:
- Land use fees for the type of land after conversion are calculated as follows:
- Land use fees and land rents for land types before changing land use purposes (hereinafter referred to as land fees before changing land use purposes) are calculated according to the provisions of Clause 2, Clause 3, Article 5 of Decree 103/2024/ND-CP (amended Decree 50/2026/ND-CP).
- In case the land use fee of the type of land after changing land use purpose is less than or equal to the land use fee before changing land use purpose, the land use fee when changing land use purpose is zero (=0).
2. Registration fee (if new red book is issued)
According to Article 6 and Clause 1, Article 8 of Decree 10/2022/ND-CP, the basis for calculating registration fee for houses and land is the registration fee calculation price and the registration fee collection rate at a rate of 0.5%.
If the land plot was previously granted a Certificate of Land Use Rights exempting registration fees, and now it has changed its purpose, this amount must be returned.
0.5% × (Land price according to the price list × converted land area).
3. Dossier appraisal fee
Because the Provincial People's Council stipulates the collection level, some places do not collect this fee based on Circular 85/2019/TT-BTC stipulating the fee for appraising dossiers when transferring houses and land under the authority of the Provincial People's Council (provinces, centrally-run cities), so the collection level between provinces and cities will be different.
The fee for appraising dossiers for issuing land use right certificates is a collection for the work of appraising dossiers, necessary and sufficient conditions to ensure the implementation of issuing certificates of land use rights, ownership of houses and assets attached to land (including first-time issuance, new issuance, re-issuance, re-issuance of certificates and certification of changes in the issued certificate) according to the provisions of law.
Based on the area of the land plot, the complexity of each type of dossier, land use purpose and specific conditions of the locality to stipulate the fee level for each case.
Therefore, the fee level may vary between provinces and cities, so people need to check specific notices from the People's Committee or from competent authorities.
