Decree No. 50/2026/ND-CP of the Government, effective from January 31, 2026, has stipulated the calculation of land use fees and land rents that have been exempted or reduced as stipulated in Clause 7, Article 7 of Resolution No. 254/2025/QH15.
According to the decree, domestic organizations that are allocated land by the State with land use fees, leased land with one-time land rent for the entire lease term to implement investment projects with business purposes, have been exempted or reduced from land use fees and land rent, and now transfer or contribute capital with land use rights as prescribed in point b, clause 3, Article 33 of the 2024 Land Law, must pay the State 2 amounts of money.
First, the amount corresponding to the amount of land use fees and land rent that has been exempted or reduced (except in cases where relevant laws have other regulations) as prescribed in point b, clause 3, Article 33 of the 2024 Land Law is calculated according to the policy at the time the competent state agency issues decisions on land allocation, land lease, and permission to change land use purposes (as in cases where land use fees and land rents are not exempted or reduced).
Specifically, the land price to calculate this amount is the land price in the land price list, the land price adjustment coefficient (if any) at the time the competent state agency issues a decision to allocate land, lease land, or permit land use purpose conversion.
Second, the additional amount is calculated based on the amount to be paid specified in Clause 1 above for the period from the date of exemption or reduction of land use fees, land rent to the date of transfer, capital contribution with land use rights (according to the transfer and capital contribution contract) according to the levels specified in Point d, Clause 2, Article 257 of the 2024 Land Law, Clause 2, Article 50, Clause 9, Article 51 of Decree No. 103/2024/ND-CP (amended and supplemented in Decree No. 291/2025/ND-CP).
Decree 50/2026/ND-CP also stipulates the handling of compensation, support, and resettlement money that investors have advanced, as stipulated in Clause 8, Article 3 of Resolution No. 254/2025/QH15:
In case agencies and competent persons allocate land with land use fees, lease land according to the provisions of land law, if the project implementer voluntarily advances compensation, support, and resettlement funds according to the compensation, support, and resettlement plan approved by the competent authority according to the provisions of Clause 2, Article 94 of the 2024 Land Law, the deduction of compensation, support, and resettlement funds that the investor has advanced into the land use fee and land rent payable is calculated for the entire project according to the provisions of Article 16, Article 31 of Decree No. 103/2024/ND-CP.
In case the agency or person with authority to allocate land or lease land decides on land allocation or land lease according to the progress of the investment project or according to the progress of land recovery, compensation, support, and resettlement according to the provisions of Clause 1, Article 4 of Resolution No. 254/2025/QH15 (projects with multiple land allocation and land lease decisions), the calculation of land use fees, land rent, and handling of compensation, support, and resettlement costs of the project shall be carried out for each land allocation and land lease decision according to the provisions of Clause 2, Article 6, Clause 7, Article 30 of Decree No. 103/2024/ND-CP.
In case a land allocation or land lease decision has multiple forms of land use, the compensation, support, and resettlement costs are handled according to the provisions of Article 16, Article 31 of Decree No. 103/2024/ND-CP.
