Article 11 of Decree 103/2024/ND-CP stipulates the calculation of land use fees when granting certificates to households and individuals using land in violation of land laws before July 1, 2014, as prescribed in Clauses 1, 2 and 3, Article 139 of the 2024 Land Law as follows:
1. For households and individuals using land before December 18, 1980, who are now granted a Certificate of land use rights for residential purposes by a competent state agency according to the provisions of Clause 1, Point c, Clause 2, Point a, Clause 3, Article 139 of the 2024 Land Law, land use fees are calculated as follows:
a) For the land area granted a Certificate within the land recognition limit as prescribed in Clause 5, Article 141 of the 2024 Land Law:
b) For the land area granted a Certificate exceeding the residential land recognition limit as prescribed in Clause 5, Article 141 of the 2024 Land Law:
c) For the land area now granted a Certificate for non-agricultural land purposes (if any) according to the provisions of the Decree on granting certificates:
2. For households and individuals using land from December 18, 1980 to before October 15, 1993, and now being granted a Certificate of land use rights for residential purposes by a competent state agency according to the provisions of Clause 1, Point c, Clause 2, Point a, Clause 3, Article 139 of the 2024 Land Law, land use fees are calculated as follows:
a) For the land area granted a Certificate within the land recognition limit as prescribed in Clause 5, Article 141 of the 2024 Land Law :
b) For the land area granted a Certificate exceeding the residential land recognition limit as prescribed in Clause 5, Article 141 of the 2024 Land Law:
c) For the land area now granted a Certificate for non-agricultural land purposes (if any) according to the provisions of the Decree on granting certificates:
3. For households and individuals using land from October 15, 1993 to before July 1, 2004, and now being granted a Certificate of land use rights for residential purposes by a competent state agency according to the provisions of Clause 1, Point c, Clause 2, Point a, Clause 3, Article 139 of the 2024 Land Law, land use fees are calculated as follows:
a) For the land area granted a Certificate within the residential land allocation limit as prescribed in Clause 2, Article 195, Clause 2, Article 196 of the 2024 Land Law:
b) For the land area exceeding the residential land allocation limit as prescribed in Clause 2, Article 195, Clause 2, Article 196 of the 2024 Land Law:
c) For the land area now granted a Certificate for non-agricultural land purposes (if any) according to the provisions of the Decree on granting certificates:
4. For households and individuals using land from July 1, 2004 to before July 1, 2014, and now being granted a Certificate of land use rights for residential purposes by a competent state agency according to the provisions of Clause 1, Point c, Clause 2, Point a, Clause 3, Article 139 of the 2024 Land Law, land use fees are calculated as follows:
a) For the land area granted a Certificate of residential land (within the residential land allocation limit, exceeding the residential land allocation limit as prescribed in Clause 2, Article 195, Clause 2, Article 196 of the 2024 Land Law):
b) For the land area now granted a Certificate for non-agricultural land purposes (if any) according to the provisions of the Decree on granting certificates:
5. Land price for calculating land use fees in the cases specified in Clauses 1, 2, 3 and 4 of this Article is the land price specified in Clause 1, Article 5 of this Decree at the time the land user submits a complete and valid dossier as prescribed.
