A resident in Khanh Hoa province reflected that, according to his family's investigation, current law stipulates a reduction in land use fees for some cases of changing land use purposes from agricultural land to residential land. However, the locality currently only applies this policy to land originating from gardens and ponds.
People are wondering whether land without garden or pond origin but located in the same land plot with residential land will be reduced land use fees or not.
Regarding this content, the Ministry of Finance has responded, based on point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 of the National Assembly on a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law.
According to the Ministry of Finance, current regulations apply to cases of changing land use purposes from garden land, pond land, agricultural land to residential land belonging to one of three specific groups.
The first is garden land, pond land, agricultural land in the same land plot with residential land determined when recognizing land use rights.
The second is land originating from gardens and ponds attached to residential land, but land users separate them to transfer land use rights.
The third is land originating from garden and pond land attached to residential land, which was self-divided into separate plots by the unit when mapping the cadastral map before July 1, 2014.
Thus, according to the guidance of the Ministry of Finance, cases of agricultural land located in the same land plot with residential land determined when recognizing land use rights are also subject to consideration for applying land use fee calculation policies according to the provisions of point c, clause 2, Article 10 of Resolution No. 254/2025/QH15, not only land originating from gardens and ponds.
According to current regulations, the land use fee rate is calculated as 30% of the difference between land use fees according to residential land prices and land use fees according to agricultural land prices for the area within the residential land allocation limit in the locality. For the area exceeding the limit but not exceeding one time the residential land allocation limit, the collection rate is 50% of the difference. The part exceeding the regulations will have to pay 100% of the difference.
The Ministry of Finance said that the specific determination of each case must be based on cadastral records, land use origin and land management process in the locality.
Functional agencies also recommend that when people have a need to change land use purposes, they should contact the land management agency or local tax authorities for detailed guidance, avoiding misunderstandings of regulations leading to problems in the process of carrying out procedures.
