According to the reflection, the reader's family has a pond land plot that has been granted a red book and currently the land plot is located in the rural residential land (ONT) planning in Dan Phuong commune, Hanoi City. The family has a need to change the land use purpose from pond land to residential land.
Regarding the origin of the land plot, the red book was initially issued to the reader's elder uncle in May 1988, including 320 m2 of residential land and 222 m2 of pond land in the same land plot.
In November 2018, the eldest uncle separated the plot, the 320 m2 of residential land was transferred to his son, and the 222 m2 of pond land was donated to the reader's father.
In October 2019, the reader's father continued to donate this pond land to the reader and currently the reader is the owner of the red book for the pond land plot with an area of 222 m2.
Readers request the Ministry of Finance to clarify when changing the land use purpose from pond land to residential land, is the case of the family entitled to a land use fee reduction according to point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 or not?
Specifically, does it fall into the case of "land originating from garden land, pond attached to residential land but land users separate it to transfer land use rights" mentioned in Official Dispatch No. 7713/BTC-QLCS dated June 8, 2026 or not?
Answering this content, the Ministry of Finance said that in point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law, effective from January 1, 2026, it has stipulated the collection of land use fees when changing land use purposes.
In case garden, pond, or agricultural land in the same land plot with residential land is converted to residential land. In case the land user separates it to transfer land use rights or it is self-measured by the surveying unit before July 1, 2014, the land use fee is calculated as follows:
30% for the land area used within the residential land allocation limit in the locality.
50% difference for land area exceeding the limit but not exceeding 01 time the residential land allocation limit in the locality.
100% difference for land area exceeding the limit but exceeding 01 time the residential land allocation limit in the locality. The above-mentioned land use fee is only calculated once for one household or individual (calculated per land plot).
The Ministry of Finance also said that, based on the provisions of point c, clause 2, Article 10 of Resolution No. 254/2025/QH15, Article 6 of Decree No. 50/2026/ND-CP dated January 31, 2026 of the Government, it has specifically stipulated the calculation of land use fees for households and individuals when converting land use purposes from garden, pond, and agricultural land to residential land.
At the same time, Article 44 and Article 48 of Decree No. 103/2024/ND-CP dated July 30, 2024, amended and supplemented in Clause 17 Article 1 of Decree No. 291/2025/ND-CP dated November 6, 2025 and Clause 21, Clause 22 Article 13 of Decree No. 50/2026/ND-CP dated January 31, 2026, have stipulated the responsibilities of People's Committees at all levels and functional agencies of localities.
According to regulations, the land management agency and the land registration office are responsible for determining the location, location, area, type of land, land use purpose and time of calculation of land use fees. The tax authority shall base on the regulations and the Information Transfer Slip transferred by the land management agency and related agencies to calculate land use fees, the amount of land use fees exempted or reduced, and notify land users.
In addition, regarding point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 and Article 6 of Decree No. 50/2026/ND-CP, the Ministry of Finance has issued Official Dispatch No. 7713/BTC-QLCS dated June 8, 2026, sent to Provincial and City Tax Departments on calculating land use fees for households and individuals when converting land use purposes from garden, pond, agricultural land to residential land.
