National Assembly approves 70% reduction in fees for converting agricultural land to residential land.

Minister of Agriculture and Environment Tran Duc Thang reports on the explanation, acceptance, and revision of the draft Resolution of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in the implementation of the Land Law. Photo: Quochoi.vn

On the morning of December 11th, the National Assembly 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 1st, 2026.

The resolution introduces new points regarding policies on exemption and reduction of land use fees and land rent; and payment of land use fees and land rent when changing land use purposes.

In cases where land use fees and land rent are exempted, the procedures for determining land prices, calculating land use fees and land rent, and the procedures for requesting exemption from land use fees and land rent are not required, except in cases where the exemption is only granted for a certain number of years.

In cases where annual land rent is reduced according to government regulations in the annual socio -economic management practice, land users are not required to go through the procedure of requesting a land rent reduction.

When changing the land use purpose, the land user must pay land use fees and land rent in a lump sum for the entire lease period, based on the difference between the land use fees and land rent of the land type after the change of land use purpose and the land use fees and land rent of the land type before the change of land use purpose for the remaining land use period. Annual land rent is also paid according to the land type after the change of land use purpose.

In cases where garden land, pond land, or agricultural land within the same plot of land as residential land is identified when land use rights are recognized and the land use purpose is changed to residential land; or when land originally designated as garden or pond land attached to residential land is separated by the land user for transfer of land use rights; or when the surveying unit independently measured and separated the land into separate plots for residential land during cadastral mapping before July 1, 2014, the land use fee is calculated at a rate of 30% of the difference between the land use fee calculated according to the price of residential land and the land use fee calculated according to the price of agricultural land at the time of the decision allowing the change of land use purpose (referred to as the difference) for the area of land whose use purpose is changed within the local residential land allocation limit.

People only pay 30% of the difference when converting agricultural land to residential land. Photo: Pham Dong

The fee will be 50% of the difference for the land area exceeding the limit, but not exceeding one time the local land allocation limit for residential purposes.

The fee is equal to 100% of the difference for the land area exceeding the limit, provided that the excess area exceeds one time the local land allocation limit for residential purposes. The above land use fee is calculated only once per household or individual (per plot of land).

In addition, the Resolution also supplements regulations on the issuance of land certificates, land subdivision, land consolidation, and the land information system.

Accordingly, in cases of transferring mineral exploitation rights as stipulated by the law on geology and minerals, or in cases of changing the type of enterprise where the land user or owner of assets attached to the land has been granted one of the prescribed types of certificates, a registration of changes must be carried out.

In the case of registering a mortgage on land use rights and assets attached to the land, the changes are updated in the land database without requiring confirmation on the issued Certificate of Land Use Rights.

Households and individuals who are using land stably and have temporary land use right certificates issued by competent state agencies from October 15, 1993 onwards are entitled to be granted land use right certificates and ownership certificates for assets attached to the land in accordance with the provisions of the Land Law.

Source: https://laodong.vn/thoi-su/quoc-hoi-chot-giam-70-tien-chuyen-doi-dat-nong-nghiep-sang-tho-cu-1623590.ldo