11 cases of applying land price list according to new regulations

Office of Legal Consulting of Lao Dong Newspaper replied:

Clause 1, Article 159 of the 2024 Land Law (effective from August 2024) stipulates that the land price list is applied to the following cases:

a) Calculating land use fees when the State recognizes the land use rights of households and individuals; changes the land use purpose of households and individuals;

b) Calculating land rent when the State leases land and collects annual land rent;

c) Calculation of land use tax;

d) Calculating income tax from land use rights transfer for households and individuals;

d) Calculating fees in land management and use;

e) Calculating administrative fines for violations in the land sector;

g) Calculating compensation to the State for damage caused in land management and use;

h) Calculating land use fees and land rent when the State recognizes land use rights in the form of land allocation with land use fee collection, land lease with one-time land rent collection for the entire lease term for households and individuals;

i) Calculating the starting price for auctioning land use rights when the State allocates or leases land in cases where the land plot or land area has been invested in technical infrastructure according to detailed construction planning;

k) Calculating land use fees in cases of land allocation without auction of land use rights to households and individuals;

l) Calculating land use fees in the case of selling state-owned housing to tenants.

Thus, from August 2024, the land price list will be applied in the above cases.