Reader L.K. T reflected that Article 10 of Resolution No. 245/2025/QH15 stipulates that individuals who change land use purposes for the first time within the limit are charged land use fees equal to 30% of the difference between the two types of land.
In my case, my father gave me a plot of land for perennial crops with an area of 500 m2. Now I request to convert 60 m2 to urban residential land, while the residential land allocation limit in the locality is 160 m2.
I would like to ask, am I entitled to apply the 30% difference fee between two types of land? Is it mandatory for the land plot to have residential land available before changing purpose to be considered "first time" or not?" - reader reflected.
Base Tax Sub-Department 25 of Ho Chi Minh City answers as follows:
Based on point c, clause 2, Article 10 of Resolution No. 245/2025/QH15 passed by the 15th National Assembly of the Socialist Republic of Vietnam on December 11, 2025, stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law.
In case garden land, pond land, agricultural land in the same land plot with residential land are determined when recognizing land use rights and changing land use purposes to residential land; converted from land originating from garden land, pond land attached to residential land that land users separated to transfer land use rights or by the surveying unit when measuring and drawing cadastral maps before July 1, 2014 and self-measured and separated into separate plots into residential land, land use fees are calculated according to the collection level equal to: 30% difference between land use fees calculated according to residential land prices and land use fees calculated according to agricultural land prices at the time of the decision allowing land use purpose conversion (hereinafter referred to as difference) for the area of land converted to residential land use purposes within the local land allocation limit...
Based on the above regulations, in the case of a reader with a certificate of land use rights as "agricultural land", the 30% collection rate when changing land use purposes is not applied.
