The Government issued Decree 50/2026/ND-CP guiding Resolution 254/2025/QH15 stipulating mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law on land use fees and land rent, effective from January 31, 2026.
Accordingly, point c, clause 2, Article 12 of the Decree stipulates the recalculation of land use fees on residential land that has been paid (from August 1, 2024 to before January 1, 2026) as follows:
In case households and individuals have paid a part of the land use fee according to the notice of the tax authority, they are requested by the tax authority to recalculate the land use fee according to the provisions of Decree 50/2026/ND-CP; the tax authority recalculates the land use fee and notifies the land user. The handling of the amount of land use fee paid is carried out as follows:
In case the land use fee after recalculation is lower than the land use fee to be paid but higher than the amount already paid, the land user must pay the remaining land use fee compared to the recalculated land use fee; at the same time, the land user must pay the late payment amount calculated on the remaining amount after recalculation from the time of payment according to the money collection notice to the time of full payment of the remaining amount;
In case the land use fee after recalculation is lower than the amount already paid, the land user is refunded the difference by the State by deducting it from the obligation on land use fee, land rent; in case no land use fee, land rent obligation arises, it is deducted from other financial obligations according to the provisions of law on tax management; in case there are no other financial obligations to deduct, it is refunded in cash according to the provisions of law on state budget, law on tax management or other relevant laws.
