New regulations on land use fee calculation when granting certificates

Change the way of calculating land use fees when granting certificates

Regarding the method of calculating land use fees when granting certificates of land use rights and ownership of assets attached to land (certificates) for cases of using land allocated without proper authority as prescribed in Article 140 of the Land Law, Decree No. 291/2025/ND-CP amended and supplemented points a, b, c, Clause 3, Article 12 of Decree No. 103/2024/ND-CP stipulating the method of calculating land use fees for households and individuals granted certificates by competent state agencies as prescribed in Point a, Clause 3, Article 140 of the Land Law.

According to the new regulations, for households and individuals who are granted a certificate by a competent state agency as prescribed in Point a and Point b, Clause 3, Article 140 of the 2024 Land Law, land use fees are calculated as follows:

a) In case of being granted a certificate of land use rights and ownership of assets attached to land (Certificate) according to the provisions of Point a and Point b, Clause 3, Article 140 of the 2024 Land Law without documents proving payment for land use, the land use fee for the area granted a certificate of residential land is calculated as follows:

Land use fee = land area granted certificate as residential land x residential land price specified in land price list x 70%.

b) In case of being granted a certificate according to the provisions in Point a and Point b, Clause 3, Article 140 of the 2024 Land Law, if there are documents proving that the full amount of money has been paid to use the land according to the provisions in Clause 5 of this Article, land use fees are not required to be paid.

In case there is a document proving that the land use fee has been paid but the fee paid for land use is lower than the fee prescribed by law at the time of payment, the amount paid shall be converted into a percentage of the land area for which the land use fee has been paid according to the policy and land price at the time of payment; the land use fee for the remaining land area shall be calculated according to the provisions at Point a of this Clause at the time of submission of a complete and valid application for a Certificate.

c) For the remaining area as prescribed in Point c, Clause 3, Article 140 of the 2024 Land Law, in case it is recognized for residential land purposes (if any) and a certificate is granted, land use fees shall be collected at 100% of the land use fees calculated according to the policy and residential land prices prescribed in the land price list at the time of submitting a complete and valid application for a certificate.

Amendment of regulations on exemption and reduction of land use fees

Decree No. 291/2025/ND-CP amends and supplements a number of clauses of Article 17 of Decree No. 103/2024/ND-CP stipulating the principles for implementing exemption and reduction of land use fees for subjects eligible for exemption and reduction of land use fees.

Specifically, Decree No. 291/2025/ND-CP amends the provisions of Clause 1, Article 17 of Decree No. 103/2024/ND-CP in the direction that households and individuals who are eligible for exemption or reduction of land use fees will be exempted or reduced one time for the area of residential land allocated. At the same time, it clarifies the principle of exemption or reduction of land use fees for households and individuals who are ethnic minorities, which only applies to ethnic minorities living in places where there is land...

Accordingly, Decree No. 291/2025/ND-CP amends and supplements Clause 1, Article 17 as follows: Households and individuals who are eligible for exemption or reduction of land use fees according to the provisions of Articles 18 and 19 of Decree No. 103/2024/ND-CP are only exempted or reduced once for land use fees for the land area within the residential land allocation limit when the State allocates land for housing or is permitted to change the land use purpose from other land to residential land or is recognized for residential land purposes according to the provisions of the law on land.

Exemption and reduction of land use fees for poor households and individuals and ethnic minorities only apply to households and individuals living (permanently residing) where the land is located; land use fee exemption and reduction records are implemented according to the provisions of the law on tax management.

At the same time, Decree No. 291/2025/ND-CP amends and supplements Clause 5, Article 17 of Decree No. 103/2024/ND-CP as follows: Exemption or reduction of land use fees shall not be applied in cases of auctioning land use rights to allocate land with land use fees collected; land for construction of commercial housing as prescribed in Point a, Clause 1, Article 157 of the 2024 Land Law.

Exemption and reduction of land use fees in cases of land allocation for resettlement shall be implemented according to the provisions of the Government 's Decree on compensation, support and resettlement when the State recovers land. In particular, exemption and reduction of land use fees for people who must relocate when the State recovers land due to risks threatening human life and in cases where the State recovers land attached to houses and must relocate without meeting the conditions for compensation for residential land and having no other place to live in the commune-level administrative unit where the land is recovered according to the provisions of Point b, Point l, Clause 1, Article 157 of the 2024 Land Law shall be implemented according to the provisions of Point c, Clause 1, Article 18, Clause 1, Article 19 of Decree No. 103/2024/ND-CP.

Regarding the principles of handling cases where competent state agencies discover that land users have been exempted or reduced from land use fees and land rents but do not meet the conditions for exemption or reduction according to regulations, Decree No. 291/2025/ND-CP amends and supplements Clause 6, Article 17 of Decree No. 103/2024/ND-CP in the following direction:

- Regulations on calculating the amount of land use fees and land rents that are exempted or reduced and must be recovered according to policies and land prices at the time of calculating land use fees and land rents according to regulations (the time of decision on land allocation, land lease, change of land use purpose,... or the time of actual land handover).

- Distinguish between cases where competent state agencies detect that the conditions for exemption or reduction are not met or land use is not used for the right purpose and cases where users request not to apply incentives (voluntarily pay land use fees and land rent) for the period that has been exempted or reduced due to no longer meeting the conditions for exemption or reduction to regulate the calculation of exempted or reduced land use fees and land rent that must be recovered for each case accordingly.

- More specifically stipulate the responsibilities of tax authorities and land management agencies in calculating, collecting and paying the amount of land use fees and land rents that are exempted or reduced and must be recovered.

Source: https://baohatinh.vn/quy-dinh-moi-ve-tinh-tien-su-dung-dat-khi-cap-giay-chung-nhan-post299078.html