Based on Article 26 of Decree 88/2024/ND-CP amended by Clause 7, Article 11 of Decree 49/2026/ND-CP stipulating the recording of land use fees when resettlement land is allocated as follows:
- Subjects eligible for recording land use fees specified in Clause 3, Article 111 of the 2024 Land Law are people who are arranged for resettlement but whose land compensation is less than the land use fees payable when resettlement land is allocated, if they have a need to record land use fees and commit to handing over the land according to the schedule.
- The land price for calculating land use levy debt at the resettlement place is the land price calculated according to the land price list and the land price adjustment coefficient for the cases specified in Clause 3, Article 5 of Resolution 254/2025/QH15 or the land price in the land price list for the cases specified in Clause 5, Article 7 of Resolution 254/2025/QH15 at the time of approval of the compensation, support, and resettlement plan.
When paying land use fees, land users pay the debt according to the land use fee that has been recorded as debt.
- The debit land use fee for households and individuals specified in Clause 1, Article 26 of Decree 88/2024/ND-CP is determined by the difference between the land use fee payable when households and individuals are allocated resettlement land minus (-) the compensated land value.
In case they are eligible for resettlement support, if the land use fee to be paid is greater than the minimum resettlement rate value, the larger land use fee to be paid is credited.
- Households and individuals allowed to debit land use fees specified in Clause 1, Article 26 of Decree 88/2024/ND-CP must pay sufficient outstanding land use fees before converting, transferring, donating land use rights, mortgaging, contributing capital with land use rights.
For cases of inheritance or donation of land use rights according to the provisions of law that have not fully paid off land use fees, the heir or recipient of the donation is certified by the commune-level People's Committee as belonging to a poor household or near-poor household, then the debt can continue to be recorded.
- Regarding the order and procedures for recording, paying, and writing off land use fees for households and individuals who are allowed to record land use fees as prescribed in Clause 1, Article 26 of Decree 88/2024/ND-CP, it is implemented according to the provisions of law on land use fees and land rent collection.
