Three cases received a 70% reduction in land use fees.

Notably, people who convert agricultural land that originated as garden and pond land attached to residential land will have their land use fee burden reduced by up to 70% compared to the old regulations (they had to pay 100% of the land use fee).

This regulation stems from Resolution No. 254 of 2025 of the National Assembly, which stipulates a number of mechanisms to remove difficulties and obstacles in the organization and implementation of the Land Law (effective from January 1, 2026).

People who convert agricultural land, originally garden and pond land, into residential land will receive a reduction of up to 70% in land use fees compared to the old regulations. (Illustrative image)

The Ministry of Finance has stated that there are three cases where land use conversion from agricultural land originating from garden and pond land attached to residential land is subject to a land use fee equal to 30% of the difference between the land price before and after the land use conversion.

These cases include:

Garden land, pond land, and agricultural land within the same plot as residential land are determined when recognizing land use rights.

The land originally consisted of garden and pond land attached to residential land, but the land user subdivided it to transfer land use rights.

The land originally consisted of garden and pond land attached to residential land, but it was separated into individual plots when the cadastral surveying unit drew up the land map before July 1, 2014.

In addition, the land use fee mentioned above is only calculated once per household or individual per plot of land.

However, not all land originating from gardens, ponds, or agricultural land within the same plot containing residential land that the land user wishes to convert is eligible for the 70% reduction in land use fees, as this area is limited.

According to Resolution 254, people are only entitled to 30% of the land use fee when changing the purpose of land within the allocated land limit in the locality.

For land areas requested for conversion exceeding the allocated land limit but not exceeding the limit by more than one time, the land use fee difference will be 50% waived.

For land areas exceeding twice the local land allocation limit, land users must pay 100% of the land use fee.

Prior to Resolution 254, land users in the above cases had to pay fees according to Decree 103 of 2024 (effective August 1, 2024). The land use fee when changing the land use purpose was calculated by subtracting the land use fee and land lease fee of the land type before the change of land use purpose from the land use fee of the land type after the change of purpose.

This decree does not stipulate any exceptions for land parcels originating from gardens, ponds, or agricultural land attached to residential land, meaning people must pay 100% of the land use fee when changing the land use purpose.

Source: https://vtcnews.vn/3-truong-hop-duoc-giam-70-tien-su-dung-dat-ar1021360.html