Resolution No. 254/2025/QH15 on certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law

RESOLUTION

Providing for certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law

OF THE NATIONAL ASSEMBLY

Pursuant to the Constitution of the Socialist Republic of Vietnam amended and supplemented by Resolution No. 203/2025/QH15;

Based on the Law on Legislative Regulatory Acts No. 64/2025/QH15, which has been amended and supplemented with some articles pursuant to Law No. 87/2025/QH15.

RESOLUTION:

PART I

GENERAL PROVISIONS

This Resolution provides for certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law No. 31/2024/QH15, which has been amended and supplemented with some articles pursuant to Laws No. 43/2024/QH15, No. 47/2024/QH15, No. 58/2024/QH15, No. 71/2025/QH15, No. 84/2025/QH15, No. 93/2025/QH15, and No. 95/2025/QH15 (hereinafter referred to as the Land Law).

Article 2. Applicability

This Resolution applies to state agencies, land users, organizations, and individuals concerned.

Chapter II

CERTAIN MECHANISMS AND POLICIES TO ADDRESS DIFFICULTIES,

OBSTACLES IN THE IMPLEMENTATION OF THE LAND LAW

1. Supplementing cases where the State expropriates land for national defense and security purposes, including for drug rehabilitation centers managed by the people's armed forces.

2. Supplementing cases where the State expropriates land for economic and social development in the public interest, including:

a) Implementing projects in free trade zones, international financial centers;

b) Cases where land is used to implement projects through agreements on land use rights that have expired the time limit for completion of negotiations or the extended time limit for completion of negotiations, and more than 75% of the area and more than 75% of the number of land users have agreed, then the People's Council at provincial level shall consider and approve the expropriation of the remaining land area to allocate land or lease land to the project investor;

c) Creating a land fund to settle construction-transfer contracts (BT contracts) and to lease land for continued production and business operations for organizations currently using land as specified inArticle 78, Article 79 of the Land Law, Clause 1 of this Article, and point a of this Clause.

3. Conditions for expropriating land for national defense and security purposes, and for economic and social development in the public interest are that the approval of the compensation, support, and resettlement plan and the resettlement arrangement must be completed in accordance with the provisions of the Land Law, except for the following cases:

a) Expropriating land when the compensation, support, and resettlement plan does not include resettlement arrangements, but has been publicly posted but not yet approved for important national projects, urgent public investment projects as stipulated by laws on public investment, and other projects if more than 75% of land users agree to expropriation before the approval of the compensation, support, and resettlement plan;

b) Expropriating land before completing the resettlement arrangement for urgent public investment projects as stipulated by laws on public investment, projects implementing in-place resettlement, and projects where the resettlement arrangement follows the main construction route;

c) The Government shall provide detailed regulations on expropriating land before approving the compensation, support, and resettlement plan and expropriating land before completing the resettlement arrangement.

4. Provincial People's Committees shall specify temporary resettlement arrangements, the duration, and temporary resettlement expenses for cases where the decision to expropriate land is made before completing the resettlement arrangement.

5. Agencies or persons authorized to decide on land expropriation shall proceed according to the progress of the investment project or the progress of compensation, support, and resettlement.

6. The land price for compensation for land use rights as stipulated in Clause 2, Article 91 of the Land Law and the land price for land use at the resettlement location as stipulated inClause 3, Article 111 of the Land Law shall be calculated based on the land price in the land price list and the adjustment factor for land prices as provided for in this Resolution.

In cases where compensation is provided in kind with residential land at the original location and the land price at the compensation location is not included in the land price list, the agency or person authorized shall base the decision on the land price in the land price list at a similar location to determine the land price for land use at the resettlement location in the compensation, support, and resettlement plan.

The People's Committee at the commune level shall report to the People's Committee at the provincial level to submit to the People's Council at the provincial level for supplementation to the land price list at the nearest session.

7. Compensation, support, and resettlement for the remaining land area as stipulated in point b, Clause 2 of this Article shall apply as in the case where the State expropriates land as specified in Article 78 and Article 79 of the Land Law, point a and point c Clause 2 of this Article.

In cases where the compensation, support, and resettlement amount calculated per unit area of land is lower than the average price of agreed-upon land, the person whose land is being expropriated shall be entitled to receive the additional amount necessary to reach the average level.

The project investor shall advance funds to pay the compensation, support, and resettlement amount according to the plan and the difference between the amount calculated based on the average agreed-upon land price and the compensation, support, and resettlement amount; this difference shall be included in the project's investment costs.

8. The deduction of the compensation, support, and resettlement amounts that the project implementer has advanced from the land use fee and land lease fee payable shall be carried out in accordance with the provisions of Clause 2 of Article 94 of the Land Law for the entire project and each decision on land allocation and land leasing.

9. The procedures and formalities for compensation, support, and resettlement, land recovery for national defense, security purposes; economic and social development for national interests and public benefits are stipulated in the Land Law, detailed regulations, and guiding documents implementing the Land Law, and the following provisions:

a) Before issuing a land recovery decision, the competent authority shall notify the person whose land is being recovered, the owner of attached assets, and those with related rights and obligations (if any) at least 60 days in advance for agricultural land and 120 days for non-agricultural land.

The time limit specified herein does not apply to the case provided for in Clause 2 of Article 85 of the Land Law;

b) The period for publicly posting the compensation, support, and resettlement plan at the People's Committee office of the commune, common community activity location where the land is being recovered, and on the People's Committee office's electronic portal is 10 days. The period for organizing dialogue in cases where there are objections to the compensation, support, and resettlement plan shall not exceed 30 days from the date of soliciting opinions on the compensation, support, and resettlement plan;

c) The provincial People's Committee shall specify the implementation of resettlement arrangements when the resettlement location is outside the administrative unit where the land is being recovered.

10. Cases where compensation for land is not provided when the State recovers land include:

a) The case provided for in Clause 1 of Article 107 of the Land Law;

b) Land managed by state agencies and organizations as provided for in Article 217 of the Land Law;

c) Land recovered in cases provided for in Article 81, Clause 1 and Clause 2 of Article 82 of the Land Law;

d) Other cases prescribed by the Government.

11. Some provisions regarding compensation for property damage when the State recovers land are as follows:

a) Houses and facilities serving daily life that must be completely demolished or partially dismantled such that the remaining part does not meet technical standards under relevant laws shall be compensated at the value of newly constructed houses and facilities with equivalent technical standards.

If the remaining part of the house or facility serving daily life still meets technical standards under relevant laws, compensation shall be made based on actual losses as prescribed by the provincial People's Committee;

b) Natural forests and planted forests shall be compensated in accordance with forestry laws;

c) The provincial People's Committee shall issue compensation prices for crop and livestock losses, natural forests, and planted forests that are consistent with local realities and shall review and adjust them when there are changes.

12. The provincial People's Committee shall establish measures and levels of support to ensure housing and stable living and production conditions for persons whose land is being recovered and owners of attached assets, in line with local realities. Based on the provincial People's Committee's regulations, the commune-level People's Committee shall decide on measures and levels of support for specific projects.

13. Transitional provisions for land recovery, compensation, support, and resettlement:

a) In cases where decisions on land recovery and approval of compensation, support, and resettlement plans were issued before the effective date of this Resolution, they shall continue to be implemented according to the approved compensation, support, and resettlement plans.

In cases where compensation, support, and resettlement plans have been approved according to the Land Law before the effective date of this Resolution, land recovery decisions shall continue to be issued according to the procedures and formalities of the Land Law;

b) In cases where compensation, support, and resettlement plans have not been approved before the effective date of this Resolution, land recovery, compensation, support, and resettlement shall be carried out in accordance with the Land Law and this Resolution.

For projects where a portion of the land has not yet had its compensation, support, and resettlement plan approved before the effective date of this Resolution, if necessary, the provincial People's Committee may consider and decide to choose either the provisions at the time of approving the compensation, support, and resettlement plan, the provisions of the Land Law, or the provisions of laws effective from the date of this Resolution's effectiveness to carry out land recovery, compensation, support, and resettlement for the unapproved land area;

c) Land recovery notifications issued before August 1, 2024, but without a land recovery decision before the effective date of this Resolution shall become invalid; if the competent authority continues to recover land, it must issue a land recovery notification in accordance with the Land Law;

d) In cases where economic organizations have been permitted by competent authorities to take over land use rights to implement investment projects according to regulations before the effective date of this Resolution and the projects meet the conditions stipulated in point b, Clause 2 of Article 3 of this Resolution, they shall be implemented according to this Resolution.

14. The Government shall provide detailed regulations for this Article.

Article 4. Provisions on land allocation, land leasing, and changes in land use purposes

1. In cases where investment project decisions or approvals include phased progress plans or where land recovery, compensation, support, and resettlement are carried out in phases, the authority responsible for land allocation and leasing may decide to allocate or lease land according to the investment project's phased progress or the phased progress of land recovery, compensation, support, and resettlement.

2. The State leases land for cases not covered by Articles 118 and 119 of the Land Law. The land user has the right to choose between the State leasing land with payment of rent for the entire lease period in one lump sum or leasing land with annual rent payments, except in cases stipulated in Clause 3, Article 30 of the Land Law. For investment projects using land funds managed by state agencies or organizations, the State shall lease land through public auctions of land use rights or bidding to select investors to implement projects using land, except in cases stipulated in Article 124 of the Land Law; in cases where land leasing is conducted through public auctions of land use rights, the land user must pay rent for the entire lease period in one lump sum.

For investment projects currently using land that falls under the category of the State leasing land with annual rent payments from land funds managed by state agencies or organizations, they may not be converted to a form of leasing land with rent paid in one lump sum for the entire lease period. 3. The authority with the power to decide on land allocation, leasing, and permission to change the purpose of rice cultivation land, special-use forest land, protective forest land, and production forest land to other purposes without having to seek approval from the Provincial People's Council.

4. Supplementing some cases of land allocation and leasing without public auction of land use rights or bidding to select investors to implement projects using land, including:

a) Allocation and leasing of land for the area of land settlement under BOT contracts in accordance with the laws on investment under the public-private partnership method;

b) Allocation and leasing of land to implement projects where the State recovers land as prescribed in Article 79 of the Land Law and Clause 2, Article 3 of this Resolution, without using state capital that has been approved for investment direction and investor selection or investor selection in accordance with the law;

c) Energy projects, tourism projects linked with commerce and services in areas with particularly difficult socio-economic conditions.

5. Conditions for conducting public auctions of land use rights for investment projects to construct housing are having a detailed plan or a general plan when a detailed plan is not required, or having a detailed plan as prescribed by the laws on urban and rural planning. 6. Conditions for bidding to select investors to implement projects using land for investment projects to construct urban areas and rural residential areas are having a detailed plan or a general plan when a detailed plan is not required, or having a detailed plan as prescribed by the laws on urban and rural planning.7. Permitting adjustment of the land use term for new investors replacing dissolved or bankrupt investors; investors receiving transfer of investment projects using land. New investors and investors receiving transfer of investment projects must pay additional land rent as prescribed by law.

8. Violations of land laws and the results of handling such violations by land users must be made public on the website of the provincial People's Committee and the Ministry of Agriculture and Rural Development. When implementing land allocation, leasing, and permission to change land use purposes, the competent authority is responsible for checking the information prescribed in this clause on the websites of the provincial People's Committee where land allocation, leasing, and permission to change land use purposes are implemented and the website of the Ministry of Agriculture and Rural Development.

9. Transitional provisions for land allocation, leasing, and permission to change land use purposes:

a) In cases where the State had already leased land before this Resolution takes effect, the option to lease land according to the provisions of this Resolution applies, except for cases where the State leases land with annual rent payments from land funds managed by state agencies or organizations;

b) For land funds used to settle BOT contracts signed in accordance with the law from July 1, 2025, until before this Resolution takes effect and have not yet received decisions on land allocation or leasing, land allocation and leasing shall be carried out in accordance with the provisions of this Resolution;

c) Public institutions falling under the category of changing land lease forms to land allocation without payment of land use fees as prescribed by the Land Law and tax authorities have not issued notices to pay land rent or have issued notices to pay land rent and late payment penalties (if any), but the public institution has not paid or has not fully paid according to the notice, then they are not required to pay land rent and late payment penalties (if any) for the period used before this Resolution takes effect until the procedures for changing land use forms are completed; if they have paid land rent and late payment penalties (if any) before this Resolution takes effect, the State will not refund the amount paid.

9. Transitional provisions for land transfer, land lease, and permission to change land use purposes:

a) In cases where land has been leased by the State before this Resolution takes effect, such leases may choose the leasing form as prescribed in this Resolution, except when the State leases land on an annual payment basis from land managed by state agencies or organizations;

b) For land funds used to settle Build-Transfer (BT) contracts signed according to the law from July 1, 2025 until the day this Resolution takes effect and for which there has not yet been a decision on land allocation or leasing, land allocation and leasing shall be carried out according to the provisions of this Resolution;

c) Public service units that convert from land leasing to land allocation without land use fee according to the Land Law and whose tax authorities have not issued a notice to pay the land lease fee or have issued a notice to pay the land lease fee and late payment fees (if any), but the public service unit has not paid or has not fully paid according to the notice, shall not need to pay the land lease fee and late payment fees (if any) for the period of use prior to the effective date of this Resolution until the procedures for changing the land use form are completed; if the land lease fee and late payment fees (if any) have already been paid before the effective date of this Resolution, the State will not refund the amount paid;

d) For investment projects that have had approval documents for investment orientation or investor selection in accordance with the law before July 1, 2014 but have not yet recovered land, transferred land, or leased land to investors, which are consistent with the land use plan at the district level or annual land use plans at the district level or urban and rural planning regulations established in accordance with the law and approved by competent state authorities before July 1, 2025 within the administrative unit or land use indicators in the land allocation and zoning plan of the provincial planning scheme allocated to commune-level administrative units, if reviewed and confirmed by the provincial People's Committee as having complied with the relevant legal provisions at the time these documents were issued, and the delay in transferring or leasing land is not the fault of the investors or project sponsors, then there is no need to organize public auctions for land use rights or tender for selecting investors to implement projects using land in accordance with the Land Law; the procedures, authority, and deadlines for implementation shall be carried out in accordance with the Land Law.

đ) For investment projects that fall under the category of land transfer or lease without going through the public auction process for land use rights as stipulated in Law on Land No. 45/2013/QH13, amended and supplemented by Law No. 35/2018/QH14, and related laws, and are consistent with the land use plan at the district level or annual land use plans at the district level or urban and rural planning regulations established in accordance with the law and approved by competent state authorities before July 1, 2025 within the administrative unit or land use indicators in the land allocation and zoning plan of the provincial planning scheme allocated to commune-level administrative units, if they have not yet recovered land, transferred land, or leased land, then they may continue to proceed with subsequent steps in the procedures and formalities prescribed in the Land Law if they meet any of the following conditions:

The project has selected an investor or sponsor in accordance with the law from July 1, 2014 to before August 1, 2024.

The project where the investor has submitted valid documents to carry out the procedure for selecting an investor or sponsor before August 1, 2024 and has selected an investor or sponsor before January 1, 2025; the selection of investors or sponsors for projects in this case shall be carried out in accordance with the laws in effect at the time of submission of the documents.

10. Transitional provisions for cases where households or individuals have been permitted by competent state authorities to change the purpose of land use:

In cases where from August 1, 2024 to before the effective date of this Resolution, households or individuals have been decided by competent state authorities to permit the change of land use purpose from agricultural land, pond, or garden land to residential land within the same plot of land containing residential land or from land originally being garden or pond land attached to residential land but separated by the land user before July 1, 2014 to form separate plots, then the following shall apply:

a) In cases where households or individuals have not yet paid the land use fee as notified by the tax authority, the tax authority shall recalculate the land use fee payable according to this Resolution and adjust the notification of the land use fee payable in accordance with the law on tax administration. Households or individuals must pay any late payment fees on the recalculated land use fee (if applicable) in accordance with the law on tax administration;

b) In cases where households or individuals have already paid the land use fee as notified by the tax authority, they may request the tax authority to recalculate the land use fee according to this Resolution; the tax authority shall recalculate the land use fee and notify the land user. If the recalculated land use fee is lower than the amount already paid, the land user shall be refunded by offsetting against their land use fee or land rental obligations; if there are no remaining land use fee or land rental obligations, it shall be offset against other financial obligations in accordance with the law on tax administration; if there are no other financial obligations to offset, it shall be refunded in cash in accordance with the state budget law and other relevant laws.

11. The Government shall provide detailed regulations on this matter.

Article 5. Basis for calculating land use fees, land lease fees, compensation when the State recovers land; time point for determining the land price of the land fund for BT projects

1. The basis for calculating land use fees includes:

a) The area of land granted, changed to a different purpose of use, recognized with land use rights;

b) Land price according to the land price list;, adjustment factor for land prices; in cases of auctioning land use rights, the land price is the winning bid price;

c) State policies on exemption and reduction of land use fees;

d) Infrastructure construction costs determined in accordance with laws on construction;

đ) The rate of land use fee collection for each type of land based on the user and form of land use.

2. The basis for calculating land lease fees includes:

a) The area of leased land;

b) The term of land lease, the extension period of land use;

c) The unit price of land lease; in cases of auctioning land use rights, the lease price is the winning bid price;

d) The form of the State leasing land to collect annual land lease fees or leasing land to collect land lease fees once for the entire lease period;

đ) State policies on exemption and reduction of land lease fees;

e) Infrastructure construction costs determined in accordance with laws on construction.

3. The basis for calculating compensation when the State recovers land includes:

a) The area of recovered land;

b) The term of land use;

c) Land price according to the land price list and adjustment factor for land prices;

d) Purpose and form of land use.

4. Decisions on granting land, leasing land, allowing changes in land use purposes, extending land use terms, adjusting land use periods, and changing land use forms shall not include the land price.

5. The time point for determining the land price for the area of land paid under the BT Contract is the time point when the State decides to grant land or lease land. In cases where the State delays granting or leasing land to pay for the BT Contract, the Investor shall be entitled to an additional amount corresponding to the average interest rate of joint-stock commercial banks held by the State with more than 50% of the charter capital, for the value of the project component or the project. The entitlement period starts from the completion acceptance date of the project component or the BT project to the date of the decision to grant or lease land.

6. The Government shall provide detailed regulations for this Article.

Article 6. Principles for valuing land, time point for collecting information, methods for valuing land

1. Valuing land must ensure the following principles:

a) The method of valuing land according to market principles;

b) Compliance with the correct valuation methods, procedures, and processes;

c) Ensuring honesty, objectivity, transparency, and openness;

d) Ensuring independence between organizations consulting on land valuation, the Appraisal Board for the land price list, and the adjustment factor for land prices, and the authority or person authorized to decide on land prices;

đ) Ensuring harmonization of interests between the State, land users, and investors.

2. Input land price information prescribed in points a, b, and c Clause 3 Article 158 of the Land Law to build, amend, or supplement the land price list and the adjustment factor for land prices is information formed within 24 months prior to the issuance of the document assigning the task of building, amending, or supplementing the land price list and the adjustment factor for land prices by the competent state agency. Points a, b, and c of Clause 3, Article 158 of the Land Law for building, amending, and supplementing the land price list and adjustment factor for land prices are information formed within 24 months prior to the date of the document assigning the task of building, amending, and supplementing the land price list and adjustment factor for land prices by the competent state agency;

3. Land valuation methods as prescribed by the Government.

Article 7. Land Price List

1. The land price list serves as a basis for calculating land use fees, land lease fees when the State transfers land, leases land, permits changes in land use purposes, recognizes land use rights; determining the starting price for auctioning land use rights; calculating taxes, fees, and charges related to land use; calculating administrative fines for violations in the field of land; valuing land use rights when state-owned enterprises are privatized according to the law on privatization; exercising rights and obligations of land users towards the State; compensating when the State reclaims land.

In cases where land is transferred, leased for implementing sea-reclamation investment projects or investment projects with sea-reclamation components, or other cases where the land price list cannot be applied, specific land prices shall be determined in accordance with the provisions of the Land Law.

2. The land price list is established based on land types, areas, and locations. For areas with digital cadastral maps and land price databases, the land price list can be established down to individual parcels of land.

3. The People's Council at the provincial level decides on the land price list, announces it, and applies it from January 1, 2026; modifies and supplements the land price list when necessary.

4. For cases applying specific land prices as stipulated in Article 160 of the Land Law but by the time this Resolution takes effect, the competent authority has not issued a decision on specific land prices, the Provincial People's Committee shall decide on the application of land prices according to the provisions of this Resolution or continue to determine specific land prices according to the provisions of the Land Law.

If the decision is made to apply land prices according to the provisions of this Resolution, the time for calculating land use fees and land lease fees is the date when the competent authority issues all bases for calculating land use fees and land lease fees as prescribed by this Resolution.

Competent authorities must issue all bases for calculating land use fees, land lease fees, and compensation for land as prescribed by this Resolution no later than July 1, 2026; during the period when these bases are not yet complete, the calculation of land use fees, land lease fees, and compensation for land shall be carried out according to the provisions of the Land Law. Clauses 1, 2, and 3 of Article 5 of this Resolution.

6. Determination of land prices for cases specified in Clause 2 of Article 257 of the Land Law shall be implemented according to the provisions of the Land Law without following the provisions of this Resolution.

7. For cases specified in Point b of Clause 3 of Article 33 of the Land Law that require payment of land use fees or land lease fees that have been exempted or reduced, the land price shall be calculated based on the land price list, adjusted land price factor (if any) at the time of issuing the decision on transferring land, leasing land, or permitting changes in land use purposes.

8. The Government shall provide detailed regulations on this matter.

Article 8. Land Price Adjustment Factor

1. The land price adjustment factor is the ratio of increase or decrease in land prices of various types of land corresponding to the areas and locations already defined in the land price list.

2. The Provincial People's Committee decides to issue the land price adjustment factor to be applied from January 1 each year; if necessary, the Provincial People's Committee may decide to modify and supplement the land price adjustment factor within the year or for specific areas and locations for application.

3. The Government shall provide detailed regulations on this Article.

Article 9. Land Price List Appraisal Board, Land Price Adjustment Coefficient Appraisal Board, and Conditions for Operation of Consulting Organizations to Determine Land Prices

1. The Chairman of the Provincial People's Committee decides to establish the Land Price List Appraisal Board and the Land Price Adjustment Coefficient Appraisal Board, which includes the Chairman of the Provincial People's Committee or one Deputy Chairman of the Provincial People's Committee as Chairperson of the Board, the Head of the provincial financial authority as Vice-Chairperson of the Board, members of the Provincial People's Committee who are Heads of specialized provincial agencies; the Chairman of the Commune People's Committee; representatives of related agencies and organizations, consulting organizations to determine land prices, and experts.

The Land Price List Appraisal Board and the Land Price Adjustment Coefficient Appraisal Board decide to establish a Working Group for the Board and may hire consulting organizations to determine land prices to provide advice on appraising the land price list and the land price adjustment coefficient.

2. An organization is allowed to operate in providing consulting services to determine land prices if it meets the following conditions:

a) The organization has registered to operate land price determination service or land price appraisal service; a public institution with the function of operating land price determination service;

b) It has at least three qualified land price evaluators or three land price appraisers as prescribed by the Government.

3. Consulting organizations to determine land prices shall carry out consulting services to determine and appraise the land price list, land price adjustment coefficient, specific land prices; send representatives to participate in the Land Price List Appraisal Board, the Land Price Adjustment Coefficient Appraisal Board, and the Specific Land Price Appraisal Board when requested by competent state authorities.

4. The Government shall provide detailed regulations on this matter.

Article 10. Exemption and Reduction of Land Use Fees and Land Rent; Payment of Land Use Fees and Land Rent When Changing Land Use Purpose

1. In cases where exemption from land use fees and land rent is granted, there is no need to go through procedures to determine land prices, calculate land use fees and land rent, and no need to request exemption from land use fees and land rent, except in cases where only partial exemption from land use fees and land rent for certain years is granted.

In cases where annual land rent is reduced according to the Government's regulations in the practical management of the economy and society each year, the land user does not have to go through the procedure to request reduction of land rent.

2. When changing land use purpose as stipulated in points b, c, d, đ, e, and g Clause 1 Article 121 of the Land Law, then the land user must pay land use fees and land rent according to the following provisions:

a) 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 type of land after changing the land use purpose and the land use fees and land rent of the type of land before changing the land use purpose for the remaining period of land use;

b) Pay annual land rent based on the type of land after changing the land use purpose;

c) In cases where garden, pond, agricultural land within the same plot of land that has been recognized as residential land upon confirmation of land use rights is changed to residential land; change from land originally being garden, pond attached to residential land but the land user has separated it to transfer land use rights or due to survey units conducting surveys before July 1, 2014, which have independently surveyed and separated them into individual plots to residential land, then the land use fee is calculated at a rate equal to: 30% of the difference between the land use fee calculated based on the residential land price and the land use fee calculated based on the agricultural land price at the time of the decision allowing the change of land use purpose (hereinafter referred to as the difference) for the area of land changed in the residential land allocation limit at the local level; 50% of the difference for the area exceeding the limit but not more than one time the residential land allocation limit at the local level; 100% of the difference for the area exceeding the limit and exceeding one time the residential land allocation limit at the local level. The above land use fee rate is only calculated once for a household or individual (based on one plot of land).

3. The Government shall specify the details of the following contents:

a) Other cases of exemption and reduction of land use fees and land rent not provided for in Clause 1 Article 157 of the Land Law;

b) Procedures for payment of land use fees and land rent when changing land use purpose as stipulated in Clause 2 of this Article.

Article 11. Provisions on exercising rights and land use regimes, registering land and attached assets, issuing Certificates of Land Use Right, subdividing land plots, consolidating land plots, and the land information system

1. Economic organizations, individuals, overseas Vietnamese, and economic organizations with foreign investment capital are permitted to sell attached assets on land leased by the State for annual rent payments when they meet the following conditions:

a) The attached assets on land have construction permits where such permits are required, or the attached assets on land that do not require construction permits were established on the land without violating the provisions of the Law on Land regarding changes in land use purposes;

b) Construction has been completed according to detailed construction plans and approved investment projects, except in cases where construction must be carried out according to court judgments or decisions that have taken effect, compulsory enforcement decisions by civil enforcement agencies, or conclusions by competent state authorities regarding inspections and audits.

2. Some provisions on land registration, registration of attached assets, issuance of Certificates of Land Use Right, and ownership certificates of attached assets:

a) In cases of transferring mineral exploitation rights as prescribed by the Law on Geology and Mineral Resources or in cases of changing business forms where the land users or owners of attached assets have been issued one of the types of certificates specified in Clause 1, Article 133 of the Land Law, then a change registration shall be implemented;

b) In cases of registering mortgage of land use rights and attached assets as prescribed in Point p, Clause 1, Article 133 of the Land Law, the changes will be updated in the land database without requiring confirmation on the already issued certificate;

c) In cases where the Law on Housing and the Law on Real Estate Business prescribe different deadlines for submitting applications for Certificates of Land Use Right and ownership certificates of attached assets for buyers compared to the deadlines for change registration under the Land Law, the provisions of the Law on Housing and the Law on Real Estate Business shall apply;

d) In cases prescribed in Clause 4, Article 135 of the Land Law, a single Certificate of Land Use Right and ownership of attached assets shall be issued;

e) Households and individuals who have been using land stably and have been issued temporary Certificates of Land Use Right by competent state authorities from October 15, 1993 onwards shall be issued Certificates of Land Use Right and ownership of attached assets in accordance with Clause 3, Article 137 of the Land Law;

f) In cases where land is allocated for management as prescribed in Article 7 of the Land Law and falls within the provisions of Article 139 of the Land Law, consideration and issuance of Certificates of Land Use Right and ownership of attached assets shall be made in accordance withArticle 139 of the Land Law.

3. Subdividing land plots and consolidating land plots as prescribed in Point d, Clause 1, Article 220 of the Land Law must ensure there is a connecting path to public roads or the agreement of adjacent land users to allow passage to connect to public roads. In cases where part of the area of a residential plot or a plot containing both residential and other land is reserved for a connecting path, when subdividing or consolidating land plots, it is not mandatory to change the land use purpose for the reserved area for the path.

In cases of changing the purpose of use for part of a land plot, it is not mandatory to subdivide the plot. Consolidation of land plots does not necessarily require the same land use purpose, the same form of payment for land use or lease, and the same duration of land use.

In cases of dividing land use rights according to court judgments or decisions where the division does not meet the conditions, areas, and dimensions for subdivision as prescribed in Article 220 of the Land Law shall not apply to the division of land parcels, except for cases where court judgments or decisions that have taken effect before August 1, 2024 are concerned.

In cases where complete and valid documents for the procedure of dividing or merging land parcels have been submitted before the effective date of this Resolution but have not yet been processed, such procedures shall be carried out in accordance with the provisions of this Resolution.

4. In addition to the combined multi-purpose land use cases stipulated in Clause 1 of Article 218 of the Land Law, the Government shall specify other cases of combined multi-purpose land use. 5. Some provisions on the land information system:

a) The central budget shall ensure funding for the activities of the national land information system at the central level;

b) Local budgets shall ensure funding for the activities of the national land information system at the local level;

c) The State encourages organizations and individuals with the necessary qualifications to participate in providing services for the construction, management, operation, and exploitation of the national land information system in accordance with the law;

d) The leasing of services for the operation and maintenance of the land information system shall be implemented in accordance with the regulations on managing the application of information technology using state budget funds.

6. Coastal reclamation activities must comply with the principles set forth in Clause 2 of Article 190 of the Land Law without the need to obtain approval from the National Assembly or the Prime Minister, nor the investment policy decision for coastal reclamation activities involving areas specified in Clause 3 of Article 190 of the Land Law.

7. In cases of land use as prescribed in Clause 16 of Article 260 of the Land Law, the transferee of the entire or part of a real estate project shall inherit the financial obligations that the transferor has fulfilled. 8. In cases where there is a decision to extend the land use period as stipulated in Point i, Clause 1 of Article 64 of the Land Law No. 45/2013/QH13, which has been amended and supplemented by Law No. 35/2018/QH14, such extension decision shall continue to be implemented. In cases where there is no decision to extend the land use period, the provisions of the Land Law shall be followed.1. The National Assembly, the Standing Committee of the National Assembly, the Vietnam Fatherland Front, the National Ethnic Council, the Committees of the National Assembly, the Delegations of the National Assembly, and National Assembly deputies within their respective duties and powers shall supervise the implementation of this Resolution.

2. The Government shall have the following responsibilities: a) Within its duties and powers, it shall be responsible for guiding and organizing the implementation of this Resolution; inspecting and evaluating the implementation of the Resolution, summarizing the implementation of the Resolution, and reporting to the National Assembly;

b) Directing relevant ministries and sectors within their assigned functions and tasks to monitor, inspect, and check the implementation of this Resolution. 3. People's Councils and People's Committees at all levels, within their functions and tasks, shall have the responsibility to:

Chapter III

IMPLEMENTING PROVISIONS

Article 12. Implementation Organization

a) Implement this Resolution at the local level;

b) Not organize the preparation of the five-year land use plan (2026-2030) for centrally-administered cities, district-level land use planning, annual district-level land use plans, village-level land use planning, and village-level land use plans. When organizing the adjustment of provincial master plans for the period 2021-2030 with a vision to 2050, each locality must determine land use targets allocated by the national land use plan and land use targets based on local land needs down to each administrative unit at the village level.

1. This Resolution shall take effect from January 1, 2026, except for the provisions stipulated in Clause 2 of this Article.

Point b, Clause 3 of Article 12 of this Resolution shall take effect from December 11, 2025.

3. In cases where this Resolution and other laws provide different provisions on the same issue, the provisions of this Resolution shall be implemented.

In cases where resolutions of the National Assembly on pilot mechanisms and special policies at localities provide different provisions from those of this Resolution, the Provincial People's Council shall decide on the selection of applicable provisions in line with the actual situation of the locality.

This Resolution was adopted by the National Assembly of the Socialist Republic of Vietnam, the 15th term, the 10th session, on December 11, 2025..

Article 13. Implementation Provisions

1. This Resolution takes effect from January 1, 2026, except as provided in Clause 2 of this Article;

2. Point b of Clause 3, Article 12 of this Resolution takes effect from December 11, 2025;

3. In cases where this Resolution and other laws provide differently on the same issue, the provisions of this Resolution shall apply;

Where resolutions of the National Assembly on pilot mechanisms and special policies at local levels provide differently from the provisions of this Resolution, the People's Councils of provinces shall decide on the application suitable to the actual situation of the locality;

This Resolution was adopted by the National Assembly of the Socialist Republic of Vietnam, the 15th term, the 10th session, on December 11, 2025.