Recalculate the fee for converting land use from garden/pond land to residential land.

The Ministry of Finance has requested that localities urgently recalculate land use fees according to the new regulations, in order to ensure consistent implementation nationwide.

The Ministry of Finance has recently issued a document urging the People's Committees of provinces and centrally-administered cities to fully implement the regulations on calculating and recalculating land use fees for cases of changing the land use purpose from garden land, pond land, and agricultural land within the same plot containing residential land to residential land, in accordance with Resolution No. 254/2025/QH15 and Decree No. 50/2026/NĐ-CP.

The Ministry of Finance has requested that local authorities direct relevant agencies to expedite the calculation, collection, and payment of land use fees, especially the calculation or recalculation of land use fees for cases of changing the land use purpose from garden land, pond land, and agricultural land within the same plot containing residential land to residential land, in accordance with the provisions of Resolution No. 254/2025/QH15 and Decree No. 50/2026/ND-CP. Photo: Dinh Tiep.

According to the Ministry of Finance, on January 31, 2026, the Government issued Decree No. 50/2026/ND-CP detailing a number of articles of Resolution No. 254/2025/QH15 of the National Assembly on mechanisms and policies to remove difficulties and obstacles in the implementation of the Land Law related to land use fees and land lease fees.

One of the key provisions of the Decree is the regulation on calculating or recalculating, collecting, and paying land use fees for cases where households and individuals are permitted by competent state agencies to change the land use purpose from garden land, pond land, or agricultural land within the same plot of land containing residential land to residential land.

However, recently, the Ministry of Finance has received many reports about difficulties and obstacles in the implementation process. Some localities have not yet issued or completed the necessary administrative procedures, leading to delays in determining and collecting land use fees according to the new regulations.

The Ministry of Finance affirms that the current legal system provides a complete legal basis for calculating, recalculating, and collecting land use fees, including transitional provisions.

According to Resolution No. 254/2025/QH15, in cases where the competent authority has permitted the change of land use purpose but the land use fee has not been paid as notified by the tax authority, the tax authority is responsible for recalculating the amount payable according to the new regulations and adjusting the financial obligation notice.

For cases where land use fees have already been paid, land users have the right to request the tax authorities to recalculate the amount due. If the recalculated amount is lower than the amount already paid, the difference will be refunded or offset according to the provisions of the law on tax and state budget management.

The resolution also stipulates preferential land use fee rates for cases of converting land use from garden land, pond land, or agricultural land within the same plot containing residential land to residential land. Accordingly, land users pay 30% of the difference between the land use fee calculated based on residential land prices and agricultural land prices for the area within the allocated residential land limit; 50% for the area exceeding the limit but not more than once the allocated residential land limit; and 100% for the area exceeding once the allocated residential land limit.

To implement the above regulations, the Government has provided detailed guidance in Article 6 and Clause 2 of Article 12 of Decree No. 50/2026/ND-CP. On April 28, 2026, the Ministry of Finance also issued Decision No. 1037/QD-BTC announcing new administrative procedures on the order and procedures for calculating or recalculating land use fees as stipulated in the Decree.

The Ministry of Finance requests that localities urgently review, develop, and issue complete procedures for the circulation of documents determining land-related financial obligations and related administrative procedures; and at the same time, direct relevant agencies to expedite the calculation, collection, and payment of land use fees, especially the calculation or recalculation of land use fees for cases of changing the land use purpose from garden land, pond land, and agricultural land within the same plot containing residential land to residential land.

According to the Ministry of Finance, the timely and full implementation of the new regulations will not only help resolve difficulties and obstacles in the implementation of the Land Law but also ensure the legitimate rights and interests of the people, while improving the effectiveness of state management of land and financial obligations related to land in localities.

According to Resolution No. 254, there are three cases in which people are entitled to pay 30% of the difference between the land use fee calculated based on residential land prices and the land use fee calculated based on agricultural land prices at the time the decision to allow land use conversion is made, including:

Garden land, pond land, and agricultural land within the same plot as residential land are determined when recognizing land use rights.

The land originally consisted of garden and pond land attached to residential land, but the land user subdivided it to transfer land use rights.

The land originally consisted of garden and pond land attached to residential land, but it was separated into individual plots when the cadastral surveying unit drew up the land map before July 1, 2014.

Source: https://nongnghiepmoitruong.vn/tinh-lai-tien-chuyen-muc-dich-su-dung-dat-tu-vuon-ao-sang-dat-o-d814564.html