Individuals using land for the first time are allowed to owe land use fees

The Lao Dong Newspaper Legal Consulting Office replied:

Point 3, Clause 2, Article 3 of Decree 226/2025/ND-CP (effective from August 15, 2025) amends and supplements Point a and Point c, Clause 11, Article 18 of Decree No. 101/2024/ND-CP as follows:

a) Subjects eligible for debts for land use fees when issuing a Certificate of land use rights and ownership of assets attached to land for the first time are individuals or households using land that need to be debtors.

c) The order and procedures for recording, paying, and removing debts for land use fees for households and individuals eligible for recording debts for land use fees prescribed in this clause shall comply with the provisions of law on land use fees and land rents.

The land use fee debt period of the subject specified in Point a of this Clause is calculated until the land user exercises the right to convert, transfer, donate land use rights, mortgage, contribute capital using land use rights and must pay the full remaining land use fee before exercising these rights; in case of donation or inheritance of land use rights, the recipient belonging to a poor household, near-poor household and the inheritor will continue to record the debt.

Thus, from August 15, 2025, the recording of land use fee debt shall be implemented in accordance with the above regulations.

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