Officially apply the collection rate of 3.6% per year for additional land use fees

Decree 291 of the Government, which has just been issued and takes effect from November 6, 2025, stipulates that the additional land use fee will be collected at a rate of 3.6%/year calculated on the amount of land use fee payable.

A project in Ho Chi Minh City has not yet calculated the land price, and residents have not yet been granted pink books - Photo: NG.H.

Decree 291 is said to have supplemented a number of articles of Decree 103 regulating land use fees and land rents.

Not abolished, only reduced from 5.4% to 3.6% of additional land use fee

In the draft amendment to Decree 103 regulating land use fees and land rents, the Ministry of Finance wants to maintain the additional collection rate of 5.4% per year for unpaid land fees.

Previously, Tuoi Tre newspaper continuously reflected through a series of articles "Unreasonable additional land fees" and received many comments from the public. In which, businesses and experts proposed to remove this fee.

Decree 291 has amended and supplemented this revenue as follows: The amount of money that land users must pay additionally for the period of time not yet calculated for land use fees according to the provisions of Point d, Clause 2, Article 257 of the 2024 Land Law is calculated at a rate of 3.6%/year calculated on the amount of land use fees payable.

The period of time not yet calculated for land use fees is calculated from the time of calculating land use fees to the 8th working day from the date of land price decision to calculate land use fees.

In case the land price for calculating land use fees is determined by the land price adjustment coefficient method, the time for which land use fees have not been calculated is calculated from the time when land use fees must be calculated to the 8th working day from the date of the land price decision for calculating land use fees.

In case the land price for calculating land use fees is determined by the methods of direct comparison, deduction, and surplus collection as prescribed, the time for which land use fees have not been calculated is calculated from the time when land use fees must be calculated to the 8th working day from the date of the land price decision for calculating land use fees.

After deducting the maximum time, the state agency must organize the implementation of the determination of specific land prices to calculate land use fees for 180 days.

Refund if excess land use fee has been paid

Decree 291 stipulates that in case the additional land use fee has been paid according to Decree 103, the additional payment will be recalculated according to the provisions of this Decree. In case there is an increase in the difference between the recalculated amount and the amount already paid, the land user must pay the difference.

In case the additional payment after recalculation is less than the amount paid, it will be refunded by deducting from the land use fee or land rent. In case no land use fee or land rent arises, it will be deducted from other financial obligations according to tax management regulations.

In case there are no other financial obligations to deduct, the refund shall be made in cash according to the provisions of the law on state budget or other relevant laws.

The Decree stipulates a 50% reduction in land rent for the entire first land lease term for ethnic minority households and individuals who are poor or near-poor households and are leased land by the State for production and business purposes in ethnic minority and mountainous areas.

Decree 291 stipulates that for the period of time that land use fees have not been calculated for a whole year, the amount of money that land users must pay in addition is calculated by the above-mentioned additional collection rate based on the amount of land use fees payable determined according to regulations.

For the period of time not including land use fees for an incomplete year, the amount of additional fees that the land user must pay is calculated by multiplying the additional fee/365 days by the number of incomplete days for which additional payment must be made, multiplied by the amount of land use fees that must be paid.

The calculation of the additional amount of money that the land user must pay as mentioned above shall be carried out and notified together with the notice of payment of land use fees. The calculation of late payment fees (if any) shall be carried out in accordance with the provisions of the law on tax administration.

In case there is a decision on land allocation, permission to change land use purpose, adjustment of detailed planning according to the provisions of the law on land and related laws before August 1, 2024 but the land price for calculating land use fees has not been decided, land use fees shall be calculated and collected according to the provisions of Clause 2, Article 257 of the 2024 Land Law.

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Source: https://tuoitre.vn/chinh-thuc-ap-muc-thu-3-6-moi-nam-voi-tien-su-dung-dat-bo-sung-20251107103442495.htm