The Government has issued Decree No. 226/2025/ND-CP amending and supplementing a number of articles of the Decrees detailing the implementation of the Land Law. Decree amending regulations on recording debts for land use fees when granting Certificates of land use rights and ownership of assets attached to land.
Specifically, Decree No. 226/2025/ND-CP amends and supplements Point a and Point c, Clause 11, Article 18 of Decree No. 101/2024/ND-CP regulating the issuance of debts for land use fees when granting Certificates of land use rights and ownership of assets attached to land.
According to the new regulations:
a) Subjects eligible for debts for land use fees when issuing a Certificate of land use rights and ownership of assets attached to land for the first time are individuals or households using land that need to be debtors;
c) Procedures for recording debts, paying and canceling debts on land use fees for households and individuals eligible for land use fee debts shall comply with the provisions of law on land use fees and land rents.
The land use fee debt period of the subject specified in Point a of this Clause is calculated until the land user exercises the right to convert, transfer, donate land use rights, mortgage, contribute capital using land use rights and must pay the full remaining land use fee before exercising these rights; in case of donation or inheritance of land use rights, the recipient belonging to a poor household, near-poor household and the inheritor will continue to record the debt.
The amount of money and the maturity period to be deb debtors will still be implemented according to the provisions of Decree No. 101/2024/ND-CP. Specifically, the land use fee that is recorded in debt in the case specified in Point a of this Clause is the entire land use fee payable at the time of issuance of the Certificate of land use rights and ownership of assets attached to land.
The debt of land use fees to the subjects specified in Point a of this Clause shall be applied from August 1, 2024 to July 31, 2029, the payment and cancellation of land use fee shall be made in accordance with the provisions of law on land use fee collection and land rent.
