Land use fee rates for converting agricultural land to residential land from January 1, 2026.

VTV.vn - The National Assembly has passed a Resolution stipulating a number of mechanisms and policies to remove difficulties and obstacles in the implementation of the Land Law.

The resolution takes effect from January 1, 2026.

Regarding exemptions and reductions of land use fees and land rent, the Resolution clearly states: In cases where land use fees or land rent are exempted, there is no need to determine land prices, calculate fees, or apply for exemption (except in cases where the exemption is for a specified period). In cases where annual land rent is reduced according to government regulations, there is no need to apply for a reduction.

When changing the land use purpose, people must pay land use fees and land rent in a lump sum for the remaining period, calculated based on the difference between the land type before and after the change.

For garden land, pond land, or agricultural land within the same plot as residential land as defined when land use rights are recognized, if the land use purpose is changed to residential land, the land use fee is calculated as follows: 30% of the difference between the land use fee calculated according to the residential land price and the land use fee calculated according to the agricultural land price at the time of the decision allowing the change of land use purpose for the area of ​​land converted within the local residential land allocation limit; 50% of the difference for the portion exceeding the limit, but not exceeding one time the local residential land allocation limit; 100% of the difference for the portion exceeding the above limits. This fee is calculated only once for each household or individual on each plot of land.

The resolution also adds regulations on the issuance of land use certificates, land parcel splitting and consolidation, and land data management. Cases involving the transfer of mineral exploitation rights or conversion of business types that already have legal land documents will require registration of changes. Registration of mortgages on land use rights and assets attached to the land only needs to be updated in the database, not re-confirmed on the land use certificate.

Households and individuals who have been using land stably and possess a temporary land use right certificate issued from October 15, 1993 onwards will be granted a land use right certificate and ownership certificate for assets attached to the land in accordance with Clause 3, Article 137 of the Land Law.

When subdividing or merging land parcels, the land parcel must have access to a public road or be permitted to pass through by adjacent landowners to connect to a public road. If a landowner voluntarily allocates a portion of their land for an access road, they are not required to change the land use purpose of that portion.

Source: https://vtv.vn/muc-thu-tien-su-dung-dat-khi-chuyen-dat-nong-nghiep-sang-dat-o-tu-1-1-2026-100251215105147865.htm