Land use fee
When converting agricultural land to residential land, land use fees are calculated as follows:
Land use fee when converting land use purpose to residential land = Land use fee of the land type after changing land use purpose - Land use fee, land rent of the land types before changing land use purpose (if any).
In which, land use fee of the land type after changing land use purpose = Land area for calculating land use fee after changing purpose x Land price for calculating land use fee.
Land use fees and land rents of land types before changing the purpose of use are calculated based on specific cases.
Before changing the purpose, land belonging to the group of agricultural land allocated by the State without collecting land use fees or having the origin of receiving a legal transfer of this type of land.
Land use fee before changing purpose = Land area × Agricultural land price in land price list.
Land before changing purpose is agricultural land leased by the State in the form of annual land rent payment: Land fee before changing land use purpose is 0.
Fees for granting red books for agricultural land to residential land
Depending on the regulations of each province/city, the fee for granting red books for agricultural land to residential land will be different. The fee for granting red books does not exceed VND 100,000/show.
Registration fee
How to calculate registration fees when issuing a red book:
Registration fee = (Land price in land price list x Area) x 0.5%
Document appraisal fee
The appraisal fee for applying for a red book for agricultural land converted to residential land is not mandatory, some provinces/cities may collect or not collect.
Cases of exemption or reduction of land use fees
Some cases are exempted from or have reduced land use fees when converting land use purposes such as: Poor households, ethnic minorities living in disadvantaged areas; cases of conversion within the allocated land limit; other special cases as prescribed by the State.
People should note that they should not arbitrarily change the purpose of land use if not approved by the competent authority. Land price for calculating land use fees is the price prescribed by the State, often much lower than the market price.
