On the morning of December 11, the National Assembly passed a Resolution regulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law. The Resolution takes effect from January 1, 2026.
The Resolution has new points in the policy of exemption and reduction of land use fees and land rents; payment of land use fees and land rents when changing land use purposes.
In case of exemption from land use fees and land rents, it is not necessary to carry out procedures for determining land prices, calculating land use fees and land rents and not to carry out procedures for requesting exemption from land use fees and land rents, except in cases where land use fees and land rents are only exempted for a number of years.
In case of annual land rent reduction according to Government regulations in annual socio-economic management practices, land users do not have to carry out procedures to request a reduction in land rent.
When changing the land use purpose, the land user must pay land use fees and land rents for one payment for the entire lease term based on the difference between land use fees and land rents of the land type after changing the land use purpose and land use fees and land rents of the land type before changing the land use purpose for the remaining land use period. Pay annual land rent according to land type after changing land use purpose.
In case garden land, ponds, agricultural land in the same plot of land with residential land determined when recognizing land use rights but changing the purpose of land use to residential land; converting from land originating from garden land, ponds attached to residential land but the land user separated to transfer the right to use land or the measuring unit, when measuring and drawing a cadastral map before July 1, 2014, has self-measured and separated into separate plots to residential land, the land use fee will be calculated at the rate of collection equal to: 30% difference between land use fee calculated according to residential land price and land use fee calculated according to agricultural land price at the time of the decision allowing change of land use purpose (referred to as difference) for the land area of land use purpose change within the local residential land allocation limit.
The collection rate is equal to 50% of the difference for land areas exceeding the limit but not exceeding the local land allocation limit once.
The collection rate is 100% of the difference for land areas exceeding the limit but exceeding the local land allocation limit once. The above land use fee collection rate is only calculated once for a household or individual (calculated on 1 plot of land).
In addition, the Resolution also adds regulations on granting certificates, dividing land plots, merging land plots, and land information systems.
Accordingly, in case of transferring mineral exploitation rights according to the provisions of the law on geology and minerals or in case of converting the type of enterprise in which the land user or owner of the property attached to the land has been granted one of the prescribed Certificates, registration of changes shall be carried out.
In case of registration for mortgage of land use rights and assets attached to land, the changes will be updated in the land database without having to be confirmed on the issued Certificate.
Households and individuals who are using land stably and have a temporary land use right certificate issued by a competent state agency from October 15, 1993 onwards will be granted a Certificate of land use rights and ownership of assets attached to land according to the provisions of the Land Law.
