On the Ministry of Finance's Information Portal, a reader reflected that Decree No. 108/2024/ND-CP dated August 23, 2024 of the Government stipulates the management, use and exploitation of houses and land that are public assets not used for residential purposes assigned to organizations with management functions, local housing business management and exploitation, in Clause 1, Article 13 stipulates:
In the unit price structure for renting houses, it is necessary to specifically determine the land rent level (corresponding to the type of commercial and service land with a term of 50 years). In which the total land rent amount to be paid in one year is determined according to the provisions of land law.
In the process of implementation, this reader's agency still has problems in determining the basis for calculating land rent to include in the unit price structure for house rental.
According to current land law regulations, the determination of land rent from organizations in some cases is carried out on the basis of the specific land price decided by the Provincial People's Committee, while in some other cases, the land price list is applied.
Article 13 of Decree No. 108/2024/ND-CP does not specifically stipulate the determination of the total land rent amount to be paid in one year when building a house rental price list for housing and land funds within the scope of regulation of the Decree.
Readers request the Ministry of Finance to guide: When determining the land rent level in the unit price structure for house rental according to Article 13 of Decree No. 108/2024/ND-CP, is the basis for determining land rent the specific land price or the land price list?
Answering this content, the Ministry of Finance said that currently, the management, use and exploitation of houses and land that are public assets not used for residential purposes are assigned to organizations with management functions in Decree No. 108/2024/ND-CP dated August 23, 2024 (amended and supplemented in Decree No. 286/2025/ND-CP dated November 3, 2025) or Resolution No. 31/2026/NQ-CP dated June 24, 2026 of the Government; in which:
Clause 1, Article 13 of Decree No. 108/2024/ND-CP (amended and supplemented in Clauses 15, 16, Article 1 of Decree No. 286/2025/ND-CP) stipulates:
Article 13. Apartment rental price list
In the unit price structure for house rental, it is necessary to specifically determine the land rent level (corresponding to the type of commercial and service land with a term of 50 years) as follows:
Clause 1, Article 5 of Resolution No. 31/2026/NQ-CP stipulates the unit price for renting houses, which includes the annual land rent unit price for the purpose of leasing according to the provisions of land law.
Current land law, in Article 7, Article 8 of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly stipulates that the land price for calculating land rent is the land price according to the Land Price List and the land price adjustment coefficient (except for cases of land allocation, land lease to implement sea encroachment investment projects or investment projects with sea encroachment items or cases where the land price list cannot be applied, specific land prices are determined according to the provisions of the Land Law).
Decree No. 103/2024/ND-CP dated July 30, 2024, Decree No. 291/2025/ND-CP dated November 6, 2025, Decree No. 50/2026/ND-CP dated January 31, 2026 of the Government stipulates the basis for calculating annual land rent, and the determination of annual land rent unit prices.
