Based on point c, clause 2, Article 10 of Resolution 254/2025/QH15 stipulating that from January 1, 2026, the level of land use fees when converting agricultural land to residential land is 30% of the 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.
That is, reduce 70% of the money for converting agricultural land to residential land for land areas within the limit and reduce 50% for land outside the limit. If the land area exceeds the limit by more than 1 time the residential land allocation limit in the locality, the entire land use fee will be collected (not reduced).
At the same time, based on Clause 2, Article 6 of Decree 50/2026/ND-CP, it is stipulated as follows:
Article 6. Calculation of land use fees for households and individuals when changing land use purposes from garden land, pond land, agricultural land to residential land as prescribed in point c, clause 2, Article 10 of Resolution No. 254/2025/QH15
1. The calculation of land use fees specified in this Article is applied once to a household or individual and is calculated on 1 land plot selected by the household or individual; for subsequent purpose conversion on that land plot or purpose conversion of another land plot, land use fees are calculated at 100% of the 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 issued by a competent state agency.
2. In case households and individuals with many land plots (including many land plots within many provinces and centrally-run cities) are allowed to change land use purposes according to the provisions of this Decree, that household or individual is allowed to choose 1 land plot to apply for calculating land use fees according to the provisions of this Decree. The household or individual commits to this content and is responsible for its commitment, as shown in the application for land use purpose change.
In case agencies and competent persons detect that households and individuals have been applied the calculation of land use fees according to the provisions of point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 but still request to choose land plots to continue to enjoy this policy, they shall transfer information to the tax authority for the tax authority to recalculate land use fees at a rate of 100% of the 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 land use purpose conversion decision; the amount of land use fees that households and individuals have paid (if any) is deducted from the recalculated land use fees; at the same time, households and individuals must pay an amount equivalent to the late payment level of land use fees calculated from the time of the land use purpose conversion decision to the time the agency or competent person has a document transferring the violation to the tax authority according to tax management law.
Accordingly, a 70% reduction in the conversion of agricultural land to residential land is only applied once and is calculated on 1 selected land plot for each household and individual.
If it is still proposed to continue to enjoy the policy of reducing 70% of the money for converting agricultural land to residential land, then transfer information to the tax authority to recalculate the land use fee (first time) at 100% of the difference between the land use fee calculated according to the residential land price and the land use fee calculated according to the agricultural land price at the time of the land use purpose conversion decision;
The amount of land use fees paid for the first time (if any) is deducted from the recalculated land use fees;
At the same time, they must pay an amount equivalent to the late payment level of land use fees calculated from the time of the decision to change the land use purpose to the time the agency or competent person has a document transferring the violation to the tax authority according to tax management law.
