Regulations on reducing land use fees when converting land use purposes to residential land according to Resolution 254

Reader V.T. T asks: Mrs. V.T. T's parents were given a piece of land by their ancestors, bordering the village road to the North; bordering people's houses to the West, South, East, which has been used stably and for a long time since before 1980, without disputes.

The map 299 of 1980 shows 3 adjacent plots, of which 2 pond plots are located adjacent to each other in the West (one pond plot number is 531, area 132 m2; one pond plot number is 338, area 140 m2) and the remaining land plot only records plot number 530 located in the East.

In the land register, before 2012, the entire land plot was in the name of Ms. T's parents and the family had no papers about the land plot information other than the information on map 299.

In 2012, when the local authorities measured Vilap, her parents separated the land into 3 plots to divide among their children, and each plot was granted a red book.

The land plot in her parents' name is plot number 4, with an area of 305 m2, recorded in the red book as residential land because there is a house in it. The land plot for Ms. T and her husband is plot number 19 with an area of 251.2 m2 recorded in the book as perennial crop land because there was only a garden at that time. The land plot for her brother is plot number 30 with an area of 108.5 m2 recorded in the book as perennial crop land because there was only a garden.

In December 2025, Ms. T and her husband changed the land use purpose of land plot No. 19 to residential land and paid the full change of purpose fee (100% payment).

Ms. T asked, is land plot No. 19 of her and her husband's origin garden land, pond attached to residential land but separated to transfer land use rights? When converting the land use purpose of land plot No. 19 with an area of 251.2 m2 to residential land, is her and her husband entitled to a reduction in land use purpose conversion fees according to Resolution 254/2025/QH15 of the National Assembly?

The Ministry of Agriculture and Environment answers this question as follows:

Article 6 of Decree No. 50/2026/ND-CP dated January 31, 2026 of the Government detailing a number of articles 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 stipulates the calculation of land use fees for households and individuals when converting land use purposes from garden land, ponds, agricultural land to residential land as stipulated in point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 as follows:

1. The calculation of land use fees specified in this Article is applied once to a household or individual and is calculated on 01 land plot selected by the household or individual; for subsequent purpose conversion on that land plot or purpose conversion of another land plot, land use fees are calculated at 100% of the 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 issued by a competent state agency.

2. In case households and individuals with many land plots (including many land plots within many provinces and centrally-run cities) are allowed to change land use purposes according to the provisions of this Decree, that household or individual is allowed to choose 01 (one) land plot to apply land use fees according to the provisions of this Decree. Households and individuals commit to this content and are responsible for their commitments, as shown in the application for land use purpose change.

In case agencies and competent persons detect that households and individuals have been applied the calculation of land use fees according to the provisions of point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 but still request to choose land plots to continue to enjoy this policy, they shall transfer information to the tax authority for the tax authority to recalculate land use fees at a rate of 100% of the 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 land use purpose conversion decision; the amount of land use fees that households and individuals have paid (if any) is deducted from the recalculated land use fees; at the same time, households and individuals must pay an amount equivalent to the late payment level of land use fees calculated from the time of the land use purpose conversion decision to the time the agency or competent person has a document transferring the violation to the tax authority according to tax management law.

3. The calculation of the number of land use purpose conversions, determination of residential land allocation limits, and selection of land plots for land use purpose conversion to be applied according to the provisions of this Article is calculated from August 1, 2024.

4. Residential land prices and agricultural land prices for calculating residential land use fees and agricultural land use fees are land prices on the land price list as prescribed in Article 8 of the Government's Decree detailing and guiding a number of articles of Resolution No. 254/2025/QH15 of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law at the time of the decision of the state agency authorizing land use purpose conversion.

5. The land allocation limit for calculating land use fees when changing land use purposes is determined as follows:

a) The residential land allocation limit for calculating land use fees according to the provisions of this Article is the residential land allocation limit prescribed by a competent state agency in accordance with the provisions of land law applied at the time of the decision allowing the change of land use purpose of the competent state agency. This limit is determined for each household and individual. In case households and individuals are formed by separation of households according to the provisions of law, they are counted as 01 land user object to be applied the policy of calculating land use fees according to the provisions of this Article.

b) In case many households and individuals have common land use rights of 1 land plot, the area within the residential land allocation limit is determined as follows:

In case households and individuals are allowed by competent state agencies to separate land plots for each household and individual, the determination of area within the limit for calculating land use fees is calculated according to each land plot granted a certificate of land use rights, ownership of assets attached to land and according to the principle that each household and individual is allowed to separate land plots only to determine the land area according to the residential land allocation limit for calculating land use fees once according to the provisions of this Decree.

In case households and individuals have common land use rights of 1 land plot but do not implement or are not permitted by competent state agencies to separate land plots, the determination of area according to the residential land allocation limit is calculated according to the limit of households or individuals appointed as representatives of people with common land use rights.

c) The limit for allocating residential land in the locality for households when calculating land use fees according to the provisions of this Decree is calculated according to the limit for allocating residential land to individuals at the time of the decision allowing the change of land use purpose regardless of the number of members in the household with common land use rights.

6. The calculation of payable land use fees for cases of changing land use purposes specified in this Article shall be carried out in accordance with the provisions of Article 20 of Decree No. 103/2024/ND-CP.

7. The collection, payment, inspection, and management of land use fees calculated according to the provisions of this Decree shall be carried out in accordance with the provisions of Decree No. 103/2024/ND-CP (amended and supplemented in Decree No. 291/2025/ND-CP), regulations in this Decree and laws on tax management".

Based on the provisions of point c, clause 2, Article 10 of Resolution 254/2025/QH15 of the National Assembly, in case of conversion from land originating from garden land, pond attached to residential land but land users separate it to transfer land use rights, it falls within the scope of regulation of this point.

The content on calculating land use fees for households and individuals when converting land use purposes from garden, pond, agricultural land to residential land is specified in point c, clause 2, Article 10 of Resolution No. 254/2025/QH15 and is guided in Decree No. 50/2026/ND-CP dated January 31, 2026 of the Government detailing a number of articles 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 on land use fees and land rents.

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