The Government issued Decree No. 50/2026/ND-CP (Decree effective from January 31, 2026) detailing a number of articles of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law on land use fees and land rents.
One of the notable contents is the regulation on calculating land use fees for households and individuals when converting land use purposes from garden land, ponds, agricultural land to residential land according to point c, clause 2, Article 10 of Resolution 254/2025/QH15.
Accordingly, based on Clause 1, Article 6 of Decree 50/2026/ND-CP, the calculation of land use fees according to the preferential mechanism is only applied once to each household and individual, on a land plot chosen by the land user. Subsequent purpose conversions, or purpose conversions for other land plots, will have to pay 100% of the difference between land use fees calculated according to residential land prices and agricultural land prices at the time of permission to change purpose.
This regulation is assessed to limit the situation where some households and individuals take advantage of policies to convert a series of land plots, enjoy incentives many times, causing budget losses and creating a wave of agricultural land speculation waiting to become residential land.
In case households and individuals have many land plots, even in many different provinces and cities, they are still only allowed to choose one land plot to apply the land use fee calculation mechanism according to this policy. People must commit to this content in the application for land use purpose conversion and be responsible for their commitments, as shown in the application for land use purpose conversion.
