Based on the provisions of Clause 1, Article 6 of Decree 50/2026/ND-CP 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.
Accordingly, when changing land use purposes for the 2nd time on the same 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.
The above regulations apply to cases where households and individuals change land use purposes from garden, pond, or agricultural land to residential land. In addition, that land plot has enjoyed a 70% land use fee reduction policy when changing purpose for the first time.
If it is still proposed to continue to enjoy the policy of reducing land use fees when changing land use purposes for the 2nd time on the same land plot, then transfer information to the tax authority to recalculate land use fees (the first time) 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 change decision;
- The amount of land use fees that households and individuals have paid (if any) is deducted from the recalculated land use fee;
- 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 decision to change the land use purpose to the time the agency or person with authority has a document transferring the violation to the tax authority according to tax management law.
