The Government has just issued Decree 226/2025/ND-CP (effective from August 15, 2025) amending and supplementing a number of articles of decrees detailing the implementation of the 2024 Land Law.
Accordingly, Article 20 of Decree 71/2024/ND-CP (amended and supplemented by Decree 226/2025/ND-CP) stipulates the determination of land location in the construction of land price lists as follows:
(1) Based on determining land location in the construction of land price lists
- For agricultural land groups: Land location in the construction of land price lists is determined according to each area and implemented as follows:
+ Location 1 is the location where the plots of land have the most favorable factors and conditions.
+ The next locations are locations where the plots of land have less favorable factors and conditions than the previous adjacent locations.
- For non-agricultural land: The land location is determined to be attached to each road, road section, street, and street section (for urban residential land, commercial land, urban services, non-agricultural production and business land other than commercial and service land in urban areas), road, road section or area (for non-agricultural land specified in Clause 1, Article 18 of Decree 71/2024/ND-CP) and based on the conditions of technical infrastructure, social infrastructure, advantages for production and business; distance to the political, economic, and commercial center in the area and implemented as follows:
+ Location 1 is the location where the plots of land have the most favorable factors and conditions.
+ The next locations are locations where the plots of land have less favorable factors and conditions than the previous adjacent locations.
(2) Based on the provisions of Clause (1) and the actual situation in the locality, the Provincial People's Council shall prescribe specific criteria to determine the location for each type of land and the number of land locations in the land price list at the same time as deciding on the land price list. For plots of land and land with favorable or unfavorable factors in land use, the People's Council at the provincial level shall base on the actual situation in the locality to regulate price increases or reductions for some of the following cases:
- Commercial, service land, non-agricultural production and business land that is not commercial or service land with high profitability, with advantages in using land as a production, business, commercial and service premises; agricultural land in residential areas, within ward administrative boundaries; agricultural land in the same plot of land with housing.
- Residential land plots with more favorable or less favorable factors affecting land prices than residential land plots with the same land location in the land price list.
