Amending and supplementing a number of regulations on land use fees and land rents

The Government issued Decree No. 291/2025/ND-CP dated 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.

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, 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:

Land use fee

Land area granted Certificate of residential land

Land prices are specified in the Land Price List.

70%

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.

A corner of the southern urban area of Bac Giang province, where land prices have increased from 2-4 billion VND/plot. (Photo: Danh Lam/VNA)

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...

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 shall only be exempted or reduced once 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 resettlement land allocation shall be implemented according to the provisions of the Government's Decree on compensation, support and resettlement when the State reclaims land.

In particular, in cases of exemption or 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 housing 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 in Point b, Point l, Clause 1, Article 157 of the 2024 Land Law, the provisions in Point c, Clause 1, Article 18, Clause 1, Article 19 of Decree No. 103/2024/ND-CP shall apply.

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.

Commercial land rental prices in Ho Chi Minh City are increasing. (Photo: Hong Dat/VNA)

Specifically, Decree No. 291/2025/ND-CP amended the provisions in Clause 6, Article 17 of Decree No. 103/2024/ND-CP as follows: In case the competent authority or person discovers that the land user has been exempted or reduced from land use fees but does not meet the conditions for exemption or reduction of land use fees (if any) as prescribed at the time of exemption or reduction or uses the land for purposes other than those stated in the land allocation decision but is not subject to land recovery as prescribed by the law on land or the land user requests not to apply incentives because he/she no longer meets the conditions for exemption or reduction, he/she must pay to the state budget the amount of land use fees that have been exempted or reduced. The recovery of the amount of land use fees that have been exempted or reduced is carried out as follows:

a) The amount of land use fees exempted or reduced to be recovered is calculated as follows:

a1) The amount of exempted or reduced land use fees that must be recovered (including cases where land users have been exempted or reduced from land use fees according to the provisions of law before the effective date of the 2024 Land Law, but to date, competent authorities and persons have discovered that land users do not meet the conditions for exemption or reduction of land use fees (if any) according to regulations) is calculated according to the policy and land price at the time of calculating land use fees according to the provisions of law from time to time plus (+) an amount equivalent to late payment of land use fees according to the provisions of law on tax management from time to time.

In case the land user requests not to apply incentives because he/she no longer meets the conditions for exemption or reduction (voluntarily returns the exempted or reduced land use fee), the exempted or reduced land use fee that must be recovered will be calculated according to the policy and land price at the time of calculating the land use fee according to the provisions of law of each period plus (+) the additional collection calculated on the exempted or reduced land use fee that must be recovered according to the provisions in Point d, Clause 2, Article 257 of the 2024 Land Law, Clause 2, Article 50 of this Decree.

Land users do not have to repay the exempted or reduced amount according to the preferential investment area if during the land use process there is a change in the regulations on the List of preferential investment areas according to the provisions of the law on investment.

a2) The time for calculating the amount equivalent to the late payment fee and additional collection prescribed in Section a1 of this Point is calculated from the time of exemption or reduction of land use fees to the time the competent authority or person decides to recover the exempted or reduced land use fees.

b) The agency or person with authority to decide on exemption or reduction of land use fees has the authority to recover the amount of land use fees that have been exempted or reduced.

c) Procedures for calculating and recovering exempted or reduced land use fees:

c1) For cases of land use fee exemption.

Pursuant to Clause 3, Article 157 of the 2024 Land Law, in the process of implementing the procedures for land allocation and issuance of Certificates to land users, the competent land management agency is responsible for compiling and synthesizing cases of land allocation and issuance of Certificates that are eligible for exemption from land use fees, and transferring them to the tax authority and relevant agencies for monitoring according to regulations.

During the implementation process, if the competent authority or person discovers that the person who has been exempted from land use fees does not meet the conditions for exemption from land use fees (if any) at the time of exemption or uses the land for purposes other than those stated in the land allocation decision but is not subject to land recovery according to the provisions of the law on land, the competent authority or person shall send the competent land management agency to preside over and coordinate with the competent authorities to inspect and review.

In case after checking and reviewing, it is determined that the person who has been exempted from land use fees does not meet the conditions for exemption from land use fees (at the time of exemption) or uses the land for a purpose other than that stated in the land allocation decision but is not subject to land revocation according to the provisions of the law on land, the competent land management agency shall report to the Chairman of the People's Committee at the same level to decide to revoke the exemption from land use fees and transfer the information to the tax authority to calculate and collect the amount of land use fees payable (not exempted), the amount equivalent to the late payment fee for land use fees or the additional amount (if any) according to the provisions of Point a of this Clause.

c2) For cases of land use fee reduction:

During the implementation process, if the competent authority or person discovers that the land user who has received a reduction in land use fees does not meet the conditions for land use fee reduction (if any), the competent authority or person shall send a notice to the tax authority to preside over and coordinate with competent authorities to inspect, review, and determine the satisfaction of the conditions for land use fee reduction according to regulations and calculate and collect the amount of land use fees payable (not reduced), the amount equivalent to the late payment fee for land use fees or the additional amount (if any) according to the provisions at Point a of this Clause.

d) The tax authority shall preside over and coordinate with the competent land management agency to calculate and collect the amount specified in Point a of this Clause.

New regulations on authority to decide on land use fee exemption

Along with that, Decree No. 291/2025/ND-CP also amends and supplements Clause 5, Article 18 of Decree No. 103/2024/ND-CP in the direction of regulating the authority to decide on exemption of land use fees.

According to the new regulations, the authority to decide on land use fee exemption is the person with the authority to decide on land allocation as prescribed in Article 123 of the 2024 Land Law, deciding on land use fee exemption when deciding on land allocation, changing land use purpose, recognizing land use rights for subjects corresponding to the subjects under the authority to allocate land according to the dossier submitted by the competent land management agency; clearly stating the content: reason for exemption, area exempted from land use fee.

The above regulations take effect from November 6, 2025./.

(Vietnam+)

Source: https://www.vietnamplus.vn/sua-doi-bo-sung-mot-so-quy-dinh-ve-tien-su-dung-dat-tien-thue-dat-post1075670.vnp