Mr. P.H. C in Dong Thap reflected that in 2025, his wife and he were given 398 m2 of land by his parents, including 200 m2 of residential land in urban areas, which had been granted red books since 2013.
Currently, Mr. C needs to change the land use purpose of an additional 66 m2 from perennial crop land to residential land in urban areas to build houses.
Mr. C asked, is 66 m2 of land converted from perennial crop land to urban residential land mentioned above eligible for land use fee exemption or reduction according to Resolution No. 254/2025/QH15?
Regarding this issue, Base 1 Tax Department of Dong Thap province has the following opinions:
Point c, Clause 2, Article 10 of Resolution No. 254/2025/QH15 of the National Assembly stipulates a number of mechanisms and policies to remove difficulties and obstacles in the organization of the implementation of the Land Law:
Article 10. Exemption, reduction of land use fees, land rent; payment of land use fees, land rent when changing land use purposes:
When changing the land use purpose specified in points b, c, d, đ, e and g, clause 1, Article 121 of the Land Law, land users must pay land use fees and land rent according to the following regulations:
In case garden land, pond land, agricultural land in the same land plot with residential land are determined when recognizing land use rights and changing land use purposes to residential land; converted from land originating from garden land, pond land attached to residential land but land users separate it to transfer land use rights or it is self-measured and separated into separate plots into residential land by the surveying unit when measuring and drawing cadastral maps before July 1, 2014, the land use fee is calculated according to the collection level equal to: 30% difference between land use fees calculated according to residential land prices and land use fees calculated according to agricultural land prices at the time of the decision allowing land use purpose conversion (hereinafter referred to as difference) for the area of land converted for land use purposes within the residential land allocation limit in the locality; 50% difference for the area of land exceeding the limit but not exceeding 01 time the residential land allocation limit in the locality; 100% difference for the area of land exceeding the limit but exceeding 01 time the residential land allocation limit in the local The above-mentioned land use fee is only calculated once for one household or individual (calculated per land plot)".
Based on the above regulations, in case households and individuals have garden land, pond land, or agricultural land converted to residential land that meets the provisions of point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 of the National Assembly and the provisions of Decree No. 50/2026/ND-CP dated January 31, 2026 of the Government, they shall carry out procedures according to the provisions of point d, clause 2, Article 12 of Decree No. 50/2026/ND-CP dated January 31, 2026 of the Government.
When the tax authority receives complete dossiers transferred by the Ward People's Committee, it will calculate and issue a notice of land use fees according to regulations.
