
Amending regulations on calculating land use fees when granting red books for land allocated by the wrong authority
According to experts, the new regulation helps unify and make transparent the way land use fees are calculated between localities, reducing the financial burden on people, especially households that have used land for a long time but have not been granted red books.
The Government issued Decree No. 291/2025/ND-CP (effective from November 6, 2025) amending and supplementing a number of articles of Decree No. 103/2024/ND-CP dated July 30, 2024 regulating land use fees and land rents and Decree No. 104/2024/ND-CP dated July 31, 2024 regulating the Land Development Fund.
In particular, 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, households and individuals are granted a Certificate by a competent state agency according to the provisions of Point a, Point b, Clause 3, Article 140 of the 2024 Land Law, the land use fee is 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 as residential land is calculated as follows:
b) In case of being granted a Certificate according to the provisions in Point a, 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.
Source: https://vtv.vn/sua-cach-tinh-tien-dat-khi-cap-so-do-sai-tham-quyen-100251111100540059.htm






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