Decree No. 49/2026/ND-CP detailing and guiding the implementation of certain provisions of Resolution No. 254/2025/QH15 of the National Assembly on some mechanisms and policies to resolve difficulties and obstacles in the organization and enforcement of the Land Law.

DECREE

Providing detailed regulations and guidance on certain provisions of Resolution
No. 254/2025/QH15 of the National Assembly regarding certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law
To remove difficulties and obstacles in organizing the implementation of the Land Law

Pursuant to the Law on Government Organization No. 63/2025/QH15;

Pursuant to the Law on Local Administration Organization No. 72/2025/QH15;

Pursuant to the Land Law No. 31/2024/QH15 amended and supplemented by 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, No. 95/2025/QH15, No. 146/2025/QH15, and No. 147/2025/QH15 (hereinafter referred to as the Land Law);

Pursuant to Resolution No. 190/2025/QH15 of the National Assembly on handling some issues related to the restructuring of state administrative bodies;

Pursuant to Resolution No. 254/2025/QH15 of the National Assembly regarding certain mechanisms and policies to address difficulties and obstacles in organizing the implementation of the Land Law;

At the proposal of the Minister of Agriculture and Rural Development;

The Government promulgates this Decree providing detailed regulations and guidance on certain provisions of Resolution No. 254/2025/QH15 of the National Assembly regarding certain mechanisms and policies to address difficulties and obstacles in organizing the implementation of the Land Law.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree provides for:

a) Providing detailed regulations and guidance on certain provisions of Resolution No. 254/2025/QH15, including: point b Clause 2, point c Clause 3, point d Clause 10, point d Clause 13, and Clause 14 Article 3; Clause 11 Article 4; Clause 8 Article 7; Clause 3 Article 8; Clause 4 Article 9; Clause 4 and Clause 7 Article 11; point b Clause 3 Article 12;

b) Amending and supplementing certain provisions of relevant Decrees concerning the implementation of the Land Law;

c) Amending and supplementing the provisions on decentralization, delegation, and determination of authority in the field of land.

2. The detailed regulations on land use fees and land rental fees in Resolution No. 254/2025/QH15 shall be implemented in accordance with the Government's Decree detailing the implementation of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly detailing certain mechanisms to address difficulties and obstacles in organizing the implementation of the Land Law regarding land use fees and land rental fees.

Article 2. Applicability

This Decree applies to state agencies, land users, organizations, and individuals related to the implementation of the provisions set forth in Article 1 of this Decree.

Chapter II
PROVISIONS OF DETAIL AND GUIDANCE ON CERTAIN ARTICLES

OF RESOLUTION NO. 254/2025/QH15

Article 3. Compensation, support, resettlement, and land recovery for the remaining area of land that cannot be agreed upon in projects using land through the agreement to receive land use rights as stipulated in point b Clause 2 and point d Clause 13 of Article 3 of Resolution No. 254/2025/QH15

1. Provisions on determining the area of land for receiving land use rights within the project scope:

a) The area of land for receiving land use rights is determined according to the area of land recorded in contracts for transferring, leasing, subleasing, contributing land use rights, purchasing immovable property attached to land, and investment costs in land;

b) The area of land specified in point a of this clause does not include:

b1) The area of land managed and used by state agencies and organizations;

b2) The area of land of individuals currently using land without the right to transfer, lease, sublease, contribute land use rights, and without immovable property attached to land or investment costs in land on that land.

2. Provisions on determining the number of land users required to agree within the project scope:

a) The number of land users required to agree within the project scope includes: individuals with the right to transfer, lease, sublease, contribute land use rights, sell immovable property attached to land, and investment costs in land;

b) The determination of the number of land users is calculated as follows:

b1) A household using land is counted as one land user;

b2) A group sharing land use rights is counted as one land user;

b3) A married couple sharing land use rights is counted as one land user;

b4) A community using land is counted as one land user;

b5) In cases where a land user has multiple plots of land within the project scope, they are counted as one land user;

b6) Individuals currently using land without the right to transfer, lease, sublease, contribute land use rights but fall under one of the following circumstances are counted as one land user:

Having immovable property attached to land;

Having investment costs in land;

Having both immovable property attached to land and investment costs in land.

3. The Provincial People's Council shall examine and approve the recovery of the remaining area of land that cannot be agreed upon as stipulated in point b Clause 2 and point d Clause 13 of Article 3 of Resolution No. 254/2025/QH15. In cases where the project falls under the category requiring approval of the investment proposal or decision on the investment proposal or simultaneous approval of the investment proposal and investor, or decision on the investor, the Provincial People's Council shall examine the recovery of the remaining area of land that cannot be agreed upon after the project has been approved for the investment proposal or decision on the investment proposal or simultaneous approval of the investment proposal and investor, or has received a decision on the investor in accordance with the law.

4. Provisions on determining the difference in amount between the average price of land agreed upon per unit area of the type of land agreed upon and the amount according to the compensation, support, and resettlement plan per unit area of the type of land recovered within the project scope are as follows:

a) Determining the average amount per unit area of the type of land agreed upon is calculated according to the following formula:

Where:

d.1. Amount of taxable income in Vietnam:_tb : Average amount per unit area of the type of land agreed upon.

TST_tt : Total amount agreed upon for the type of land transferred land use rights, contributed land use rights, including the amount paid for immovable property attached to land (if any).

Provincial People's Committees set specific prices_tt : Total area of the type of land transferred land use rights, contributed land use rights calculated in square meters (m²).

b) Determining the amount according to the compensation, support, and resettlement plan per unit area of the type of land recovered is calculated according to the following formula:

Where:

d.1. Amount of taxable income in Vietnam:_pa : Amount according to the compensation, support, and resettlement plan per unit area of the type of land recovered.

TST_pa The total amount of compensation, support, and resettlement for the type of land to be recovered is the total compensation and support received without deducting the land use fee or land rental fee payable when compensated with land.

Provincial People's Committees set specific prices_the The total area of the type of land to be recovered according to the compensation, support, and resettlement plan is calculated in square meters (m²).

c) Determine the difference amount using the following formula:

d.1. Amount of taxable income in Vietnam:_cl = T_tb - T_pa

Where:

d.1. Amount of taxable income in Vietnam:_cl The difference amount.

d.1. Amount of taxable income in Vietnam:_tb : Average amount per unit area of the type of land agreed upon.

d.1. Amount of taxable income in Vietnam:_pa : Amount according to the compensation, support, and resettlement plan per unit area of the type of land recovered.

5. The transfer of land, lease of land, and permission to change the purpose of land use for projects specified in point b, Clause 2 and point d, Clause 13, Article 3 of Resolution No. 254/2025/QH15 shall be carried out simultaneously in the same decision and clearly state the permitted area for changing the purpose of land use; the area of land transferred or leased from the land fund recovered by the State for the remaining area that could not be agreed upon; the area of land transferred or leased from the land fund managed by State agencies or organizations.

In cases where land is transferred or leased according to the project's progress or the progress of land recovery, compensation, support, and resettlement as stipulated in Clause 1, Article 4 of Resolution No. 254/2025/QH15, the transfer of land, lease of land, and permission to change the purpose of land use shall be carried out simultaneously in the same decision for the portion of the project implemented according to the progress.

Article 4. Other cases not entitled to compensation for land as provided in point d, Clause 10, Article 3 of Resolution No. 254/2025/QH15

1. Using land due to encroachment on land or occupation of land for agency offices, public works, or public facilities before July 1, 2014, despite having been warned by official documents but still violating the regulations.

2. Using land due to encroachment or occupation of land from July 1, 2014 onwards for land managed by State agencies or organizations.

Article 5. Cases not subject to the land price table as provided in Clause 1, Article 7 of Resolution No. 254/2025/QH15

1. Cases involving the transfer of land or lease of land to implement coastal reclamation projects or investment projects with coastal reclamation components.

2. Provincial People's Committees shall examine and decide on the specific land price determination for projects with mixed purposes as per the urban planning.

3. Cases determining specific land prices as prescribed by the Land Law, Resolution No. 254/2025/QH15, and Clauses 1 and 2 of this Article shall be implemented in accordance with the provisions of the Land Law and Decree No. 71/2024/NĐ-CP (amended and supplemented by Decree No. 151/2025/NĐ-CP, Decree No. 226/2025/NĐ-CP).

Article 6. Basis for establishing, amending, and supplementing the land price table and cases for amending and supplementing the land price table as provided in Article 7 of Resolution No. 254/2025/QH15

1. Basis for establishing, amending, and supplementing the land price table includes:

a) Provisions in Clause 2 and Clause 3, Article 158 of the Land Law, and Article 6 of Resolution No. 254/2025/QH15;

b) Land valuation methods prescribed in points a, b, and c, Clause 5, and points a, b, and c, Clause 6, Article 158 of the Land Law, and Articles 4, 5, and 6 of Decree No. 71/2024/NĐ-CP (amended and supplemented by Decree No. 151/2025/NĐ-CP, Decree No. 226/2025/NĐ-CP).

When applying land valuation methods requiring estimation of total construction investment costs, the basis shall be the construction investment cost rate announced by the provincial People's Committee; if the provincial People's Committee has not announced it, the basis shall be the construction investment cost rate announced by the Ministry of Construction.

c) Factors affecting land prices as prescribed in Article 8 of Decree No. 71/2024/NĐ-CP;

d) Results of compiling and analyzing market land price information;

đ) Results of implementing the current land price table;

e) Natural, economic, and social factors;

g) Requirements for land management and land price management at each locality.

2. Cases for amending the land price table include:

a) When amending the adjustment factor for market fluctuations stipulated in the Appendix attached to this Decree, and the adjustment factor exceeds the maximum level or falls below the minimum level. The maximum and minimum levels of the adjustment factor for market fluctuations are decided by the People's Council of the province;

b) When there is a change in administrative boundaries, names of areas, positions, street names, or sections of streets in the land price table without affecting the land prices in the table;

c) Due to requirements for land management and land price management that do not fall under the cases specified in points a and b of this clause.

3. Cases for supplementing the land price table include:

a) Supplementing land prices for areas, positions, streets, or roads not listed in the current land price table;

b) Supplementing land prices at places of in-situ resettlement as stipulated in Clause 6, Article 3 of Resolution No. 254/2025/QH15.

Article 7. Content of the land price list and construction of the land price list as stipulated in Article 7 of Resolution No. 254/2025/QH15

1. The content of the land price list includes:

a) Specific criteria for determining areas and locations for each type of land, the number of locations in the land price list as prescribed in Articles 18 and 20 of Decree No. 71/2024/NĐ-CP (amended and supplemented by Decrees No. 151/2025/NĐ-CP and No. 226/2025/NĐ-CP);

b) Land prices specified for each type of land in each area and location.

Prices of various types of land according to the classification of land as prescribed in Article 9 of the Land Law, Articles 4 and 5 of Decree No. 102/2024/NĐ-CP, and based on actual requirements and local land price management;

c) Land prices at the place of in-situ resettlement as prescribed in Clause 6, Article 3 of Resolution No. 254/2025/QH15.

2. Preparation for constructing the land price list, procedures, and processes for constructing the land price list shall be carried out in accordance with Articles 13 and 14 of Decree No. 71/2024/NĐ-CP (amended and supplemented by Decrees No. 151/2025/NĐ-CP and No. 226/2025/NĐ-CP).

Article 8. Basis for establishing, amending, and supplementing the land price adjustment coefficient as stipulated in Article 8 of Resolution No. 254/2025/QH15

1. The land price adjustment coefficient includes market fluctuation adjustment factors, planning adjustment factors, and other factors influencing land prices. The land price adjustment coefficient is divided into different levels.

2. Basis for establishing, amending, and supplementing the land price adjustment coefficient includes:

a) Results of compiling and analyzing information about market land prices;

b) Land valuation methods prescribed in points a, b, and c, Clause 5, and points a, b, and c, Clause 6, Article 158 of the Land Law, and Articles 4, 5, and 6 of Decree No. 71/2024/NĐ-CP (amended and supplemented by Decree No. 151/2025/NĐ-CP, Decree No. 226/2025/NĐ-CP).

When applying land valuation methods requiring estimation of total construction investment costs, the basis shall be the construction investment cost rate announced by the provincial People's Committee; if the provincial People's Committee has not announced it, the basis shall be the construction investment cost rate announced by the Ministry of Construction.

c) Natural, economic, and social factors; detailed construction plans, urban and rural planning;

d) Requirements for state management of land and land price management in each locality.

3. The market fluctuation adjustment factor for each type of land in each area and location is determined as follows:

a) The market fluctuation adjustment factor for each type of land in each area and location is determined according to the following formula:

Where:

G_No. : Market land price at each area and location.

G_CNi : Price of model land plots that have been transferred on the market, won auctions for land use rights after fulfilling financial obligations, or decided by competent authorities when allocating or leasing land. Model plots are selected according to each area and location based on intended use (at least three model plots). If there are not enough three model plots, choose plots in areas and locations with similar infrastructure conditions to determine.

G_PPj: Land price determined by the income approach or residual method in cases where the comparison method cannot be applied but income and expenses from land use can be identified (if applicable).

n: Number of transactions on the market, auctions won for land use rights after fulfilling financial obligations, and land prices decided by competent authorities when allocating or leasing land (n≥3).

m: Number of cases where land prices are determined by the income approach or residual method (m≥0).

G_BG : Current land price of each type of land in each area and location as specified in the current land price list.

b) In cases where, at the time of land allocation or lease, the land price and land price adjustment coefficient are not consistent with actual circumstances, the provincial land management authority shall take the lead and coordinate with relevant agencies to review and report to the provincial People's Committee for decision on adjusting the land price adjustment coefficient to fit the situation.

4. The planning adjustment factor is determined according to each type of land and land use coefficient. The land use coefficient is determined according to laws on construction.

The provincial land management authority shall take the lead and coordinate with planning, architecture, construction, and finance departments to implement the following contents:

a) Dividing the land use coefficient into different levels;

b) Collecting detailed construction planning information, overall layout plans of investment projects, and land prices approved by competent authorities for these projects;

c) Compiling and classifying information according to different land use coefficients; based on land prices approved by competent authorities for projects, proposing planning adjustment factors for each level of land use coefficient.

In cases where information on land prices at point b clause above is insufficient to determine the planning adjustment factor, refer to information collected according to the procedure stipulated in the Appendix attached to this Decree and apply land valuation methods to propose planning adjustment factors;

d) Submitting to the provincial People's Committee for consideration and decision.

5. The adjustment factor due to other factors affecting land prices should be suitable to the actual conditions of the locality.

Based on specific circumstances in the locality, the provincial land management authority shall take the lead and coordinate with relevant agencies to identify other factors affecting land prices, determine their impact on land prices, and submit to the provincial People's Committee for consideration and decision.

Article 9. Other cases of land use for multiple purposes as prescribed in Clause 4 of Article 11 of Resolution No. 254/2025/QH15

1. In addition to the cases of land use for multiple purposes prescribed in Clause 1 of Article 218 of the Land Law, other cases of land use for multiple purposes include:

a) The types of land prescribed in Clauses 2 and 3 of Article 9 of the Land Law may be used in combination with renewable energy, new electricity generation purposes; research, development, and application of high technology, digital technology;

b) Land for construction of public works may be used in combination with other public work purposes, except as provided in Clause 3 of Article 30 of the Land Law;

c) Land for construction of public works may be used in combination with public purposes having business objectives, except as provided in Clause 3 of Article 30 of the Land Law.

2. The use of land for multiple purposes prescribed in Clause 1 of this Article shall be implemented as prescribed for the use of land in combination with commercial and service purposes.

Chapter III
AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF RELATED DECREES

Article 10. Amendments and supplements to certain articles of Decree No. 71/2024/NĐ-CP dated June 27, 2024 of the Government on land prices (amended and supplemented by Decree No. 151/2025/NĐ-CP, Decree No. 226/2025/NĐ-CP)

1. Amend and supplement some clauses of Article 13 as follows:

a) Amend and supplement Clause 1 as follows:

“1. The provincial-level land management agency shall organize the preparation of the land price table project, including determining the content, schedule, budget estimate, and related contents.”

b) Supplement at the end of Clause 5 as follows:

“In case of tendering, if there is no bidder participating at the time of bid closing, it can be extended once. After the extension, if no bidder is selected, the provincial-level land management agency shall decide to select a consulting organization to determine the land price through a simplified direct award procedure.”

c) Supplement Clause 7 after Clause 6 as follows:

“7. The Land Price Review Board and the Land Price Adjustment Coefficient Review Board shall conduct reviews of the land price table and the land price adjustment coefficient and submit review documents to the provincial-level land management agency as follows:

a) The content of the review by the Land Price Review Board and the Land Price Adjustment Coefficient Review Board includes compliance with valuation principles, methods, procedures, and information collection results;

b) The Land Price Review Board and the Land Price Adjustment Coefficient Review Board shall be responsible for the content of the review specified in Point a of this clause.

The Land Price Review Board and the Land Price Adjustment Coefficient Review Board shall work independently, objectively, in a collective manner, deciding by majority vote; the Chairman and members shall be individually responsible for their opinions. Meeting minutes must fully record all discussion opinions, written opinions of board members, voting results, and be stored together with meeting documents.

The Land Price Review Board and the Land Price Adjustment Coefficient Review Board may invite representatives of the Vietnam Fatherland Front Committee and other political-social organizations at the same level to attend the land price review meeting.”

2. Amend and supplement Clause 1 of Article 14 as follows:

“1. The organization implementing land valuation shall carry out the construction of the land price table as follows:

a) Conduct surveys, collect information;

b) Review the current land price table;

c) Determine the type of land, area, location of land in each commune, ward, special economic zone;

d) Summarize and complete the investigation, survey, and information collection results at the commune and provincial levels;

đ) Draft the land price table and explanatory report on the construction of the land price table.”

3. Amend and supplement Clause 2 of Article 19 as follows:

“2. Information collected as prescribed in Points a and b of Clause 2 of Article 4 of this Decree shall be formed within 24 months prior to the date of the document assigning the task of constructing, amending, or supplementing the land price table. In case of simultaneous occurrence of information, priority shall be given to selecting information sources in the following order: national land database, national price database; Land Registration Office; tax authority; units and organizations conducting land use rights auction, asset auction; real estate trading floor, real estate enterprises; information collected through surveys.”

4. Amend and supplement some clauses of Article 38 as follows:

a) Amend and supplement Clause 4 as follows:

“4. Funds for organizing the construction, amendment, supplementation of the land price table, land price adjustment coefficient, specific land price determination, and land price update shall be allocated from regular expenditure according to the provisions of the State Budget Law.

Funds for specific land price determination and review to calculate compensation when the State recovers land shall be included in the cost of ensuring the implementation of compensation, support, and resettlement.”

b) Supplement Clauses 5, 6, and 7 after Clause 4 as follows:

“5. In case the land management agency does not place orders, assign tasks, or hire organizations to implement land valuation, it shall be responsible for implementing the contents prescribed in Clause 1 of Article 14 of this Decree.

6. The Ministry of Finance shall be responsible for advising the Government to stipulate and guide the rate of land use fee for each type of land according to the object and form of land use prescribed in Point đ of Clause 1 of Article 5 of Resolution No. 254/2025/QH15.

7. The Ministry of Construction shall provide guidance on infrastructure construction costs prescribed in Point d of Clause 1 and Point e of Clause 2 of Article 5 of Resolution No. 254/2025/QH15.

The construction management agency shall be responsible for providing information on infrastructure construction costs (if any) to determine financial obligations.”

Article 11. Amend and supplement some articles of Decree No. 88/2024/ND-CP dated July 15, 2024 of the Government on compensation, support, and resettlement when the State recovers land (amended and supplemented by Decree No. 151/2025/ND-CP, Decree No. 226/2025/ND-CP).

1. Add point n following point m of Clause 2, Article 3 as follows:

“n) The temporary accommodation arrangement, duration, and temporary accommodation expenses (if applicable).”

2. Amend and supplement Clause 1 of Article 4 as follows:

“1. The land price for calculating the land use fee and land lease fee when compensating with land having a different purpose from the recovered land shall be the land price according to the type of land granted or leased at the time of approving the compensation, support, and resettlement plan.”

3. Amending and supplementing Clause 2 of Article 5 as follows:

“2. Households and individuals currently using land that violated land laws before July 1, 2014 but have been using the land stably and fall under the cases eligible for issuance of Land Use Right Certificate as stipulated in Clause 1, Point a and Point c Clause 2, Clause 3, Clause 4 Article 139 of the Land Law do not need to meet conditions consistent with planning.”

4. Amend and supplement the explanation of the land price (G) in the formula for calculating compensation as prescribed in Clause 7, Article 13 as follows:

“G: The land price calculated based on the land price list and the land price adjustment coefficient for cases prescribed in Clause 3, Article 5 of Resolution No. 254/2025/QH15 or calculated based on specific land prices for cases prescribed in Clause 5, Article 7 of Resolution No. 254/2025/QH15 at the time of approving the compensation, support, and resettlement plan.”

5. Add Clause 3 following Clause 2, Article 14 as follows:

“3. In necessary cases, units or organizations implementing the compensation, support, and resettlement tasks may hire consulting units to determine the extent of damage to houses, residential buildings, construction works, and assets attached to land. The consulting unit hiring fees shall be included in the costs ensuring the organization and implementation of compensation, support, and resettlement.”

6. Add Clause 3 following Clause 2, Article 19 as follows:

“3. Based on the actual situation in the locality, the People's Committee of the province may provide other regulations on the level of support for stabilizing living conditions and the form of support for stabilizing living conditions, but they must not be lower than those stipulated in Clause 1 and Clause 2 of this Article.”

7. Amend and supplement Clause 2, Article 26 as follows:

“2. The land price for recording the debt for land use fees at the resettlement location shall be the land price calculated based on the land price list and the land price adjustment coefficient for cases prescribed in Clause 3, Article 5 of Resolution No. 254/2025/QH15 or the land price in the land price list for cases prescribed in Clause 5, Article 7 of Resolution No. 254/2025/QH15 at the time of approving the compensation, support, and resettlement plan.

When settling the land use fee debt, the land user shall repay the recorded land use fee amount.”

8. Amend and supplement Point d, Clause 2, Article 28 as follows:

“d) In case the investor voluntarily advances funds for compensation, support, and resettlement to the units or organizations implementing the compensation, support, and resettlement tasks, they shall be responsible for ensuring the compensation, support, and resettlement funds.

In case the investor delays advancing funds for compensation, support, and resettlement, they must pay the late compensation payment fee as stipulated in Point b, Clause 3, Article 94 of the Land Law, which shall be included in the project investment costs without being deducted from the land use fee or land lease fee payable.”

Article 12. Amend and supplement some articles of Decree No. 101/2024/NĐ-CP dated July 29, 2024 of the Government on land surveying; registration, issuance of Land Use Right Certificate, Ownership Certificate of attached assets to land, and the Land Information System (amended and supplemented by Decree No. 151/2025/NĐ-CP, Decree No. 226/2025/NĐ-CP).

1. Amend and supplement Point a Clause 3 Article 4 as follows:

“a) Land surveying activities for establishing cadastral maps as stipulated at Points a, b, c, and d Clause 2 of this Article shall prepare technical design - budget estimate for submission to the competent authority for approval before implementation, except for the following cases:

a1) Updating cadastral maps carried out according to regular tasks and plans of the Land Registration Office, Branch of the Land Registration Office;

a2) Surveying activities for updating cadastral maps based on the needs of land users without using state budget funds;”.

2. Amend and supplement some points and clauses of Article 5 as follows:

a) Amend and supplement Clause 1 as follows:

“1. Review and determine areas requiring establishment of cadastral maps: The provincial land management agency shall organize review, determination, and consolidation of requirements for land surveying and cadastral map establishment to report to the People's Committee of the province for decision on areas and scope requiring establishment of cadastral maps.

For areas implementing extraction of cadastral maps, the provincial land management agency shall approve and allow simultaneous implementation with the process of reviewing the project plan proposed by the investor as stipulated in Clause 3 of this Article, except for cases where extraction of cadastral maps serves state management of land under the jurisdiction of the commune level.”

b) Amend and supplement Clause 3 as follows:

“3. Review technical design - budget estimate, project plan: The provincial land management agency shall be responsible for reviewing the technical design in the technical design - budget estimate and project plan. The commune-level land management agency shall be responsible for organizing technical review in the project plan and technical design - budget estimate for cases of extracting cadastral maps or surveying to update cadastral maps serving state management of land under the jurisdiction of the commune level. Budget estimation agencies in the technical design - budget estimate and project plan shall be implemented in accordance with laws on state budget management.”

c) Amend and supplement Point a Clause 5 as follows:

“a) Selection of units to implement: To carry out technical design - budget estimate and project plan, the investor of the project or task shall select consulting units for construction; may select consulting units for supervision and inspection, or the investor of the project or task may self-implement supervision and inspection;”.

3. Amend and supplement some points and clauses of Article 6 as follows:

a) Amend and supplement Point đ Clause 2 as follows:

“đ) Results of inspection by the Land Registration Office or Branch of the Land Registration Office or the commune-level land management agency in cases where land users have written feedback on discrepancies in land parcel information.”

b) Add Clause 4 after Clause 3 as follows:

“4. In cases of surveying to update cadastral maps serving state management of land under the jurisdiction of the commune level or based on the needs of land users to handle administrative procedures within the jurisdiction of the commune level, the commune-level land management agency shall confirm the survey results for use, transfer the survey results to the Land Registration Office, Branch of the Land Registration Office to update cadastral records and land database.”

4. Amend and supplement some points and clauses of Article 9 as follows:

a) Amend and supplement Point c Clause 4 as follows:

“c) Inspection, acceptance, and approval of cadastral maps; inspection and approval of extracted cadastral map fragments serving state management of land under the jurisdiction of the province;”

b) Supplement Clause 4a after Clause 4 as follows:

“4a. The Land Registration Office, Branch of the Land Registration Office shall be responsible for updating cadastral maps into the national land database; inspecting and approving extracted cadastral map fragments, results of surveying to update cadastral maps, except for cases within the jurisdiction of the provincial land management agency for inspection and approval and cases of extracting cadastral maps or surveying to update cadastral maps serving state management of land under the jurisdiction of the commune level.”

c) Amend and supplement Clause 7 as follows:

“7. The People's Committee of the commune shall cooperate and support surveying units and supervision, inspection, and acceptance units during implementation according to approved technical design - budget estimate or project plan for cadastral map establishment; report to the provincial land management agency on the situation of cadastral map establishment and management, use, and changes in cadastral maps in the locality; manage and protect cadastral points in the area; sign confirmation of cadastral maps and extracted cadastral map fragments according to regulations, except for cases of extracted cadastral map fragments serving state management of land under the jurisdiction of the commune level which shall be signed by the commune-level land management agency; coordinate with the Land Registration Office or Branch of the Land Registration Office to update changes.”

d) Supplement Clause 10a and Clause 10b after Clause 10 as follows:

“10a. Signing confirmation of extracted cadastral map fragments and results of surveying to update cadastral maps shall be carried out as follows:

a) In cases of extracting cadastral maps according to technical design - budget estimate or project plan serving state management of land under the jurisdiction of the commune level or for registering land changes of the Land Registration Office, Branch of the Land Registration Office, the survey results and signing confirmation shall be done according to Model No. 01/TĐBĐ Appendix issued together with this Decree;

b) In cases of extracting cadastral maps based on the needs of land users, the survey results and signing confirmation shall be done according to Model No. 02/TĐBĐ Appendix issued together with this Decree;

c) In cases of surveying to update cadastral maps, the survey results and signing confirmation shall be done according to Model No. 03/CLBĐ Appendix issued together with this Decree.

10b. When handling administrative procedures concerning land within their jurisdiction, land management agencies, Land Registration Offices, and Branches of Land Registration Offices shall not require land users to separately perform the confirmation and approval of cadastral map plots and the results of land plot rectification measurements, but shall integrate these actions into the process of handling administrative procedures concerning land.

5. Amend and supplement some clauses of Article 18 as follows:

a) Amend and supplement Clause 7 as follows:

“7. In cases where land is used for implementing investment projects through agreements on receiving land use rights as stipulated in Article 127 of the Land Law, the project investor shall be granted a Certificate of Land Use Right for the area that has been transferred or after completing the transfer of land use rights for the entire project, the issuance of the Certificate of Land Use Right shall be carried out simultaneously with the land-related procedures for implementing the project in accordance with the provisions of the law.

The case of receiving land use rights as provided in this clause shall not apply administrative penalties for the deadline for registering changes in land use rights for the transferee according to the Government Decree stipulating administrative penalties for violations in the field of land.”

b) Supplement Clause 13 and Clause 14 after Clause 12 as follows:

“13. For real estate properties and real estate projects that have met the conditions for business operation as prescribed by the law on real estate business, if the project investor has signed contracts for the transfer of land use rights and ownership of attached assets, the Land Registration Office shall issue Certificates of Land Use Right and Ownership of Attached Assets to the transferees; the project investor shall be responsible for ensuring that housing, construction works, and construction work components meet the conditions for business operation as prescribed by the law on real estate business and other relevant laws; the Land Registration Office shall be responsible for checking whether the land user meets the conditions for exercising rights as prescribed by the law on land.

14. In cases where a land plot includes multiple types of land, multiple payment forms for land use and land lease, and different land use periods, if the land user can determine the boundaries or if the cadastral records show the boundaries between different areas of land, the boundaries between different areas of land shall be indicated by dashed lines with dots, accompanied by explanatory notes according to the purpose of the boundary lines on the land plot diagram of the Certificate of Land Use Right and Ownership of Attached Assets.”

6. Supplement Clause 4 after Clause 3 of Article 24 as follows:

“4. In cases where a household or individual has already been granted a certificate for part of a land plot, and the remaining part did not meet the conditions for issuing a certificate at the time of the previous issuance but now meets the conditions for issuing a Certificate of Land Use Right and Ownership of Attached Assets, such a Certificate may be considered for issuance.”

7. Amend and supplement Point a and Point b of Clause 6 of Article 25 as follows:

“a) Implement the procedures for issuing a Certificate of Land Use Right and Ownership of Attached Assets for the first time for cases where no certificate has been issued;

b) Implement the procedures for registering changes in land and attached assets for cases where a certificate has already been issued;”

8. Supplement Article 64a after Article 64 as follows:

“Article 64a. Leasing services for operating and maintaining land information systems at local levels

1. The content of leasing information technology services to serve management, operation, and updating of land database includes:

a) Information technology infrastructure as stipulated in Clause 1 of Article 164 of the Land Law;

b) Software serving the operation and updating of the land database of the national land information system as stipulated in Clause 2 of Article 164 of the Land Law.

2. The People's Committee of the province shall base on the actual needs of the locality, available information technology services on the market, and the method of leasing services for operating and maintaining the land information system according to user accounts or administrative units to prepare budgets and select service providers.

3. The leasing of services as prescribed in Clauses 1 and 2 of this Article shall not generate or change data ownership rights; ensure data security, safety, and confidentiality.

Article 13. Amending and supplementing some articles of Decree No. 102/2024/NĐ-CP dated July 30, 2024 of the Government detailing implementation of certain provisions of the Land Law (amended and supplemented by Decree No. 151/2025/NĐ-CP, Decree No. 226/2025/NĐ-CP)

1. Amending and supplementing Clause 1 of Article 5 as follows:

"1. Residential land is land used for housing and other purposes serving life within the same plot of land. Residential land includes rural residential land and urban residential land, specifically as follows:

a) Rural residential land is residential land within the administrative boundaries of communes and special zones where the local authorities of special zones perform tasks and powers corresponding to those of commune-level local authorities, except for residential land within areas implementing new urban development projects according to approved urban planning but still within the administrative boundaries of communes and special zones corresponding to commune-level local authorities;

b) Urban residential land is residential land within the administrative boundaries of wards and special zones where the local authorities of special zones perform tasks and powers corresponding to those of ward-level local authorities, and residential land within the administrative boundaries of communes and special zones corresponding to commune-level local authorities within areas implementing new urban development projects according to approved urban planning."

2. Amending and supplementing some points and clauses of Article 28 as follows:

a) Adding point g1 after point g of Clause 1 as follows:

"g1) Progress in land acquisition, compensation, support, and resettlement;"

b) Supplement Clause 1a following Clause 1 as follows:

"1a. Authority approving or adjusting the land acquisition plan.

Approval or adjustment of the land acquisition plan shall be carried out when following the procedures and formalities for compensation, support, resettlement, and land acquisition."

c) Add Clause 3 after Clause 2 as follows:

"3. In cases where some steps in the procedures and formalities for land acquisition, compensation, support, and resettlement have been completed or finished but the land acquisition decision has not yet been issued and the land acquisition notice becomes invalid, a new land acquisition notice shall be issued and the subsequent procedures in the compensation, support, resettlement, and land acquisition process shall continue.

The land acquisition decision based on the newly issued land acquisition notice does not need to comply with the time requirement specified in point a of Clause 9 of Article 3 of Resolution No. 254/2025/QH15."

3. Adding Clause 3a after Clause 3 of Article 31 as follows:

"3a. Publicizing information on violations and publicizing the rectification of land law violations shall be carried out as follows:

a) Publicizing information on violations and publicizing the rectification of land law violations for cases violating Article 81 of the Land Law and the Government's Decree on administrative penalties in the field of land;

b) Contents to be publicized include: the land user who violated the law, the address of the violated land, the violation act, the area of the violated land, the document from the authority or person with the power to handle the violation. For cases publicizing the rectification of land law violations, there must be a document proving that the violation has been fully rectified;

c) Within no more than three working days from the date of receiving the document discovering the violation or the document proving the completion of the rectification of the violation, the authority or person with the power to handle the violation shall be responsible for compiling a list and the information of cases of violation and rectification as stipulated in point b of this clause and send it to the Provincial People's Committee for publicizing.

Within no more than three working days from the date of receipt of the list, the Provincial People's Committee shall be responsible for publicizing on the provincial People's Committee's electronic portal and synchronizing with the Ministry of Agriculture and Rural Development's electronic portal; updating in the national land database.

In cases where the provincial People's Committee's electronic portal has not yet been synchronized with the Ministry of Agriculture and Rural Development's electronic portal, the Provincial People's Committee shall send the list and the information on violations and rectification to the Ministry of Agriculture and Rural Development for publication on its electronic portal."

4. Adding Article 44a after Article 44 as follows:

“Article 44a. Granting of land, leasing of land, adjustment of decisions on granting of land, leasing of land, permission to change the purpose of land use

1. The adjustment of decisions on granting of land, leasing of land, permission to change the purpose of land use shall be carried out in the following cases:

a) When there is a document from a competent state agency containing content that changes the basis for the decision on granting of land, leasing of land, permission to change the purpose of land use as stipulated in Clauses 1, 2, 3, 4, and 5 of Article 116 of the Land Law;

b) In case there are errors regarding boundaries, location, area, purpose of use between the planning map, cadastral map, decision on granting of land, leasing of land, permission to change the purpose of land use, and the actual handover data of land.

2. In the case of granting of land for compensation with land or resettlement support when the State recovers land as provided for in Clause 4 of Article 119 and Point l of Clause 3 of Article 124 of the Land Law, it shall be implemented according to the compensation, support, and resettlement plan approved by a competent state agency.

The granting of land, leasing of land for the case stipulated in Point m of Clause 3 of Article 124 of the Land Law for land users whose production and business land is recovered as provided for in Articles 78 and 79 of the Land Law and who need to relocate their production and business facilities shall apply to all types of land that still have remaining usage periods at the time of land recovery and the land users have a need to use land at another location to continue production and business activities.

3. The determination of cases eligible for exemption or reduction; procedures and formalities for reducing land use fees, land lease fees to implement the granting of land, leasing of land shall be carried out in accordance with the provisions of laws on land use fees and land lease fees.”

5. Supplement Clause 4a after Clause 4 of Article 54 as follows:

“4a. In the case where the land put up for auction of land use rights twice without success and continues to organize another auction, the starting price may be re-determined in accordance with Resolution No. 254/2025/QH15 and detailed decrees implementing Resolution No. 254/2025/QH15.”

6. Amend and supplement some points of Article 55 as follows:

a) Amend and supplement Point c Clause 1 as follows:

“c) Must pay a deposit in accordance with the law on auctioning assets;”

b) Amend and supplement Point d of Clause 3 as follows:

“d) The subjects and conditions for participating in the auction. Criteria for assessing capacity and experience in developing projects for the case stipulated in Clause 3 of Article 125 of the Land Law must be consistent with the investment project and the actual situation of the locality;”

c) Amend and supplement Clause 4 as follows:

“4. The agency responsible for managing land shall inspect and complete the dossier to submit to the Chairman of the People's Committee at the same level with authority to grant land, lease land for approval of the land use rights auction plan.”

7. Supplement Point d after Point c of Clause 3 of Article 61 as follows:

“d) For projects before January 1, 2026, which have received approval from the provincial People's Committee regarding the agreement to accept land use rights to implement the project or approval from a competent state agency allowing the acceptance of transferred land use rights to implement the project, and the project has been approved for investment proposal together with investor approval or has been approved for investors and now falls under the State's recovery of land as stipulated in Article 79 of the Land Law, then the State will recover the land for the undesignated area to continue implementing the project.”

8. Amend and supplement Clause 3 of Article 63 as follows:

“3. The determination of the adjustment factor for land prices at Points b and c of Clause 1 and Points b and c of Clause 2 of this Article shall be carried out in accordance with Decree No. 71/2024/NĐ-CP (amended and supplemented by Decree No. 226/2025/NĐ-CP). In case there is insufficient information to determine the adjustment factor for land prices at the time of actual land handover, the consulting unit shall determine the specific land price according to other methods prescribed in Decree No. 71/2024/NĐ-CP (amended and supplemented by Decree No. 226/2025/NĐ-CP), report to the Specific Land Price Appraisal Council for consideration and decision.

If the result of determining the specific land price is lower than the land price in the land price table at the time of actual land handover, the land price shall be applied according to the land price table.”

9. Supplement Article 63a after Article 63 as follows:

“Article 63a. Cases of force majeure for extending land use rights as stipulated in Clause 3, Article 172 of the Land Law

1. The cases of force majeure as specified in Points a, b, c, d, đ, e, and g of Clause 1, Article 31 of Decree No. 102/2024/NĐ-CP.

2. The case where the land user has submitted an extension application in accordance with Clause 1, Article 64 of Decree No. 102/2024/NĐ-CP or has submitted an extension application in accordance with Decree No. 151/2025/NĐ-CP but the land use period has expired without a decision on extension of land use rights or without a decision on land recovery.

10. Supplement Article 72a following Article 72 as follows:

“Article 72a. Allocation of land, leasing of land, allocation of sea areas to implement coastal reclamation activities

1. In the case of allocating land, leasing land through auctioning land use rights to implement coastal reclamation projects or investment projects with coastal reclamation components, the procedures and formalities shall be carried out in accordance with Article 55 of this Decree.

2. The competent authority or person with the authority to decide on land allocation and leasing shall simultaneously allocate sea areas to implement coastal reclamation activities. The investor of coastal reclamation projects or investment projects with coastal reclamation components does not have to pay for the use of sea areas to implement coastal reclamation activities.

3. The date for determining when the land user must put the land into use shall be calculated from the date of notification of approval of the acceptance results for the entire or part of the area that has completed coastal reclamation activities according to the project's progress or the coastal reclamation component within the investment project.

11. Amend and supplement some points and clauses of Article 87 as follows:

a) Amend and supplement the formula for calculating annual land use fees when using land for national defense and security combined with labor production and economic construction as determined in Clause 1 as follows:

Annual land use fee = Area of land used in combination with labor production and economic construction according to the approved plan x Land price based on the land price table x Land price adjustment coefficient x Annual unit price ratio of land use fee x Annual percentage of non-military, national defense, and security revenue;

b) Amend and supplement Point a of Clause 1 as follows:

“a) The area of land used in combination with labor production and economic construction does not include the following areas: Internal traffic roads, dining halls, kitchens, residential buildings (except state-owned enterprise office buildings managed by the Ministry of National Defense and the Ministry of Public Security), guard houses, parking lots, green spaces, safety corridors, weapon testing areas, training areas, aircraft runways, aircraft parking areas, takeoff and landing areas, aircraft hangars, airport terminals, airport clearance areas, facilities for airport patrol and protection, air traffic control towers, and other essential facilities serving flight operations, sports and recreation areas, traditional houses, cultural houses, community activity houses, kindergartens, nurseries, production teams, seedling cultivation areas, guesthouses, rest houses for cadres, employees, and workers' residences, and other areas that do not generate profit;”

c) Supplement Clause 5 after Clause 4 as follows:

“5. In the event that by January 1, 2026, the land use plan combining national defense, security, labor production, and economic construction has been approved but the annual land use fee has not yet been calculated, the annual land use fee shall be calculated according to the formula prescribed by law at the time of approving the land use plan.”

12. Amend and supplement some points in Clause 2 of Article 99 as follows:

a) Amend and supplement Point b as follows:

“b) The area of land used for combined purposes shall not exceed 50% of the area of land used for the main purpose. This condition does not apply to residential land used for multiple purposes and various types of land used for combined mineral resource activities;”

b) Amend and supplement Point d as follows:

“d) Construction and renovation of facilities for combined purposes must comply with laws on construction or other relevant laws;”

Chapter IV
AMEND AND SUPPLEMENT PROVISIONS ON GRADING, DELEGATION,

ASSIGNMENT OF AUTHORITY IN THE FIELD OF LAND

Article 14. Delegation of authority to Provincial People's Committees for implementation in the field of land

1. The Provincial People's Committee has the authority to decide on land recovery, compensation, support, resettlement, land allocation, land leasing, permission to change land use purposes, adjustment of land use periods, extension of land use periods, conversion of land use forms, recognition of land use rights, approval of agreements to acquire land use rights for project implementation, approval and approval of land use plans.

Based on the Law on Local Administration Organization, Resolution No. 190/2025/QH15 of the National Assembly regarding the handling of certain issues related to the restructuring of state organizational structures and the actual situation of localities, the Provincial People's Committee decides on the delegation and authorization to agencies and persons with authority to implement the tasks specified in this clause in accordance with the circumstances.

2. Provisions on the authority to issue Land Use Right Certificates, Ownership Certificates of attached assets, confirmation of changes on issued certificates, correction, revocation, cancellation of issued certificates:

a) The provincial land management agency issues Land Use Right Certificates, Ownership Certificates of attached assets or confirms changes on issued certificates in cases where the provincial agency or person with authority decides to allocate land, lease land, permit change of land use purposes, adjust land use periods, extend land use periods, convert land use forms, recognize land use rights;

b) The Chairman of the Commune People's Committee issues Land Use Right Certificates, Ownership Certificates of attached assets or confirms changes on issued certificates in cases where the commune agency or person with authority decides to allocate land, lease land, permit change of land use purposes, adjust land use periods, extend land use periods, convert land use forms, recognize land use rights, re-determine residential land area;

c) The Land Registration Office issues Land Use Right Certificates, Ownership Certificates of attached assets or confirms changes on issued certificates or conducts initial land registration, records land changes in cases not covered by points a and b of this clause;

d) The agency authorized to issue Land Use Right Certificates, Ownership Certificates of attached assets as stipulated in points a, b, and c of this clause has the authority to correct issued certificates with errors; revoke, cancel issued certificates and reissue Land Use Right Certificates, Ownership Certificates of attached assets.

3. In cases where land recovery, compensation, support, resettlement, land allocation, land leasing, permission to change land use purposes, adjustment of land use periods, extension of land use periods, conversion of land use forms, recognition of land use rights, approval of agreements to acquire land use rights for project implementation, approval and approval of land use plans, issuance of Land Use Right Certificates, Ownership Certificates of attached assets, confirmation of changes on issued certificates, correction, revocation, cancellation of issued certificates, re-determination of residential land area were being carried out before this Decree takes effect, the Provincial People's Committee shall decide to implement according to the provisions of Clause 1 and Clause 2 of this Article or continue to entrust the agency or person with authority currently handling these matters to continue their implementation.

Article 15. Provisions on the procedures and administrative formalities regarding land

1. The provincial People's Committee shall stipulate the procedures and administrative formalities regarding land to implement the cases prescribed in Article 14 of this Decree no later than July 1, 2026, ensuring the reduction and simplification of administrative formalities as prescribed; specifying clearly the responsibilities of agencies and authorized persons at each step of the procedures and formalities, the maximum time for implementing the procedures and formalities, the components of the dossier to be submitted, including documents proving the subjects exempted from or entitled to reductions in financial obligations (if any), and the forms for implementing the formalities must include information to determine financial obligations related to land. During the period before promulgating the provisions on the procedures and administrative formalities regarding land as prescribed in this clause, the provincial People's Committee shall decide to apply the procedures and administrative formalities regarding land according to the laws in effect prior to the effective date of this Decree or decide the procedures and administrative formalities regarding land for specific cases.

2. The provisions on the procedures and administrative formalities regarding land stipulated in Clause 1 of this Article must be publicly announced on the electronic portal of the provincial People's Committee and the electronic portal of the Ministry of Agriculture and Rural Development.

3. Implement the procedures and formalities for establishing, amending, and supplementing the land price list and the procedures and formalities for establishing, amending, and supplementing the land price adjustment factor as prescribed in the Appendix of this Decree.

Chapter V
IMPLEMENTATION

Article 16. Effective Date

1. This Decree takes effect from January 31, 2026.

2. Chapter IV of this Decree shall be implemented until February 1, 2027. In cases where relevant legal documents have been amended, supplemented, or newly issued to align with the organization of a two-level government system, they shall be implemented according to the newly issued legal documents.

Provisions on land prices, resettlement housing sale prices, and land requisition not specified in this Decree shall continue to be implemented according to Decree No. 151/2025/NĐ-CP (amended and supplemented by Decree No. 226/2025/NĐ-CP).

3. The following provisions shall cease to be effective from the date this Decree takes effect:

a) Article 11; Clause 1 of Article 12; Articles 16, 17, 24, 25, 26, 27, 28, 29, and 37; Point a of Clause 1 of Article 38 of Decree No. 71/2024/NĐ-CP;

b) Clause 3 of Article 18; Point d of Clause 1 and Point d of Clause 2 of Article 24; Clauses 3 and 4 of Article 65 of Decree No. 101/2024/NĐ-CP;

c) Clause 2 of Article 30; Article 32; Article 33; Article 34; Article 50; Clause 5 of Article 54 and Article 65 of Decree No. 102/2024/NĐ-CP;

d) Clause 4 of Article 77 of Decree No. 102/2024/NĐ-CP (amended and supplemented in Clause 12 of Article 4 of Decree No. 226/2025/NĐ-CP);

đ) The articles, clauses, and points of Decree No. 151/2025/NĐ-CP, including:

đ1) Article 4; Clause 3 and Point c of Clause 4 of Article 7; Clause 3 of Article 8; Articles 10 and 11; Clause 3 and Clause 5 of Article 12; Points b, c, d, and e of Clause 1, Point đ of Clause 2 of Article 14; Point b of Clause 1 and Points e and g of Clause 2 of Article 17; Article 19; Article 20;

đ2) Article 5, except for Point i of Clause 1, Point g of Clause 2, and Point d of Clause 5;

đ3) Article 9, except for Clause 3, Point i, and Point m of Clause 4;

e) The Appendices of Decree No. 151/2025/NĐ-CP, including:

e1) Appendix I, except for the following contents:

Clause 6 of Section I of Part III;

Part IV; Part VI; Part VIII;

Point b and point c Clause 3 Section II, point b and point c Clause 4 Section III, point b Clause 3 Section VI, Clause 1 Section VII, Clause 1 and the content at the name of Clause 2 Section XI, Clause 1 Section XIII, Clause 1 Section XVI content C Part V;

e2) Appendix II, except for the following models: 14, 14a, 14b, 14c, 14d, 14đ, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42 and 43;

g) Articles, Clauses, Points and Appendices of Decree No. 226/2025/NĐ-CP, including:

g1) Clause 12 Article 1; Clause 1 Article 3; Clauses 3, 4, 7, 8 and point b Clause 9, Clause 11, 13 and 15 Article 4; Clauses 1, 2 and 3, point a and point b Clause 4, Clause 5 Article 6; item 1, item 7 point a Clause 2, point a Clause 4 Article 7; items 4, 6, 8, 11 and 12 point a Clause 3, Clause 6 Article 7;

g2) Appendix IV.

4. Replace the following phrases:

a) The phrase “provisions at Section 7 Part XV of ‘Part C. PROCEDURES FOR LAND REGISTRATION AND REAL PROPERTY SECURED BY LAND’ herein” with the phrase “for cases where the certificate of land use right is issued for multiple plots of land and one or some of those plots have been revoked according to regulations” at Clause 1 Section VII content C Part V Appendix I of Decree No. 151/2025/NĐ-CP;

b) The phrase “point d Section 1 Part I of ‘Part B. DOCUMENTS FOR IMPLEMENTATION OF LAND REGISTRATION PROCEDURES AND REAL PROPERTY SECURED BY LAND’” with the phrase “Clause 4 Article 45 of the Land Law” at Clause 1 Section XI content C Part V Appendix I of Decree No. 151/2025/NĐ-CP.

Article 17. Transitional provisions on land price

1. From the date this Decree takes effect, the Land Price Table Review Board shall replace the Land Price Table Review Board prescribed in Decree No. 71/2024/NĐ-CP.

Cases that are determining specific land prices before the date this Decree takes effect and continue to apply the determination of specific land prices shall be implemented in accordance with the provisions of the Land Law and Decree No. 71/2024/NĐ-CP (amended and supplemented by Decree No. 151/2025/NĐ-CP, Decree No. 226/2025/NĐ-CP).

2. The provision at Clause 7 Article 11 of Resolution No. 254/2025/QH15 shall apply to cases where land has already been granted or leased by competent state authorities or where land has not yet been granted or leased.

Article 18. Transitional provisions on land planning and land use plans; land allocation and land leasing

1. Land allocation and zoning schemes in provincial master plans for the period 2021-2030, vision to 2050, which have been approved, shall continue to be applied for land management work until the end of the planning period. Adjustments to land allocation and zoning schemes in provincial master plans for the period 2021-2030, vision to 2050 shall be determined in accordance with point b Clause 2 Article 65 of the Land Law and allocated to each commune administrative unit when adjusting provincial master plans in accordance with laws on planning.

2. In cases where land users are granted land leases from July 1, 2025 to before the date this Decree takes effect and have not signed land lease contracts, they may sign land lease contracts if needed.

3. In cases where land use rights auctions have been held twice before the date this Decree takes effect without success, they shall continue to be implemented in accordance with laws on auctioning assets. The starting price for the auction shall be based on the land price table and the land price adjustment factor issued in accordance with this Decree.

Article 19. Transitional Provisions on Land Recovery, Compensation, Support, and Resettlement

1. In cases where there are decisions on land recovery and decisions approving compensation, support, and resettlement plans before this Decree takes effect, such plans shall continue to be implemented according to the approved compensation, support, and resettlement plans.

2. In cases where there are no decisions approving compensation, support, and resettlement plans before this Decree takes effect, compensation, support, and resettlement, as well as land recovery, shall be carried out in accordance with the provisions of the Land Law, Resolution No. 254/2025/QH15, and this Decree.

For projects where a portion of the land area has not yet been approved for compensation, support, and resettlement plans before this Decree takes effect, in necessary cases, the provincial People's Committee shall consider and decide to choose to apply one of the following legal provisions to approve the compensation, support, and resettlement plans:

a) Legal provisions at the time when the compensation, support, and resettlement plans were approved;

b) Legal provisions at the time when the Land Law took effect;

c) Legal provisions that take effect from the date this Decree takes effect.

3. In cases where the land recovery notification issued in accordance with the Land Law remains valid after this Decree takes effect, it shall continue to be implemented according to the land recovery notification already issued.

Article 20. Provisions on Land Registration and Issuance of Certificates of Land Use Right

1. In cases where certificates of land use rights have been issued to households and individuals before August 1, 2024, indicating a perpetual term or no specific term for agricultural land use, when conducting land change registration, the term of land use shall be re-determined as fifty years from the date the competent authority confirms the change on the certificate already issued or issues a new Certificate of Land Use Right and Ownership of Property Attached to the Land.

2. Certificates of land use rights issued before July 1, 2004, which do not fall under the provisions of Clause 6, Article 141 of the Land Law and have not specifically defined the residential land area but are shown together with other types of land, such as "residential land", "concentrated residential land", "for housing", "residential land + garden", "T", "TV", "TQ", "TTT", shall be handled as follows:

a) The provincial People's Committee shall base its regulations on the land management laws throughout different periods, the land management process, and actual conditions in the locality to define the residential land area and specify other cases where the residential land area is not clearly defined on the issued certificate to apply these provisions;

b) For certificates of land use rights specified in this clause that have been confirmed to change on the certificate or in cases where the person receiving the transfer of the entire plot of land has obtained a new certificate since July 1, 2004, but the residential land area is not clearly defined on the certificate, the residential land area shall be determined according to the provisions in point a of this clause;

c) In cases where the person receiving the land use right transfer has been issued a new certificate and the residential land area is clearly defined on the certificate, the residential land area shall not be determined according to the provisions of this clause;

d) When the land user conducts land change registration procedures, the competent authority issuing the Certificate of Land Use Right and Ownership of Property Attached to the Land shall simultaneously carry out the determination of the residential land area as stipulated in this clause. If the land user wishes to separately handle the procedure for determining the residential land area, it shall be carried out according to the procedures prescribed by the provincial People's Committee.

Article 21. Transitional provisions on land surveying and mapping

In cases where land cadastre maps have been extracted or land survey corrections to land cadastre maps have been conducted for land procedures before this Decree takes effect but the confirmation of the results of the extraction of the land cadastre map or the correction of the land cadastre map has not yet been completed, such confirmation shall continue to be carried out according to the regulations prior to the effectiveness of this Decree and shall be put into use.

Article 22. Responsibility for enforcement

1. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of all levels of People's Committees, and related organizations and individuals shall be responsible for implementing this Decree.

2. In cases where the People's Committee of a province prescribes the responsibilities of agencies and authorized persons when organizing implementation according to the provisions of this Decree, which differ from the responsibilities prescribed in Decree No. 151/2025/NĐ-CP and Decree No. 226/2025/NĐ-CP, they shall implement according to the provisions of the People's Committee of the province.

3. In cases where this Decree and another Decree provide different provisions on the same issue, the provisions of this Decree shall apply.

ANNEX

SOME PROVISIONS ON IMPLEMENTATION
ADMINISTRATIVE PROCEDURES REGARDING LAND
(Attached to Decree No. 49/2026/NĐ-CP
dated January 31, 2026 of the Government)

I. On compensation, support, resettlement, and land recovery

1. Compensation, support, resettlement, and land recovery for the remaining area that cannot be agreed upon in land use projects through agreements on land use rights as stipulated in point b, Clause 2 and point d, Clause 13, Article 3 of Resolution No. 254/2025/QH15:

a) Before implementing the procedures for compensation, support, resettlement, and land recovery for the remaining area that cannot be agreed upon, the competent agency or person must perform the following tasks:

a1) Organize meetings with land users, owners of attached assets, economic organizations, and interested parties (if any) to continue negotiating on the transfer of land use rights.

a2) The agency responsible for investment management shall report to the competent authority for examination and approval of the investment proposal or decision on the investment proposal or approval of the investment proposal concurrently with the approval of the investor or decision on the approval of the investor for projects requiring approval of the investment proposal or decision on the investment proposal or approval of the investment proposal concurrently with the approval of the investor or decision on the approval of the investor, as prescribed.

Proving that the project meets the conditions for land recovery (having agreed upon more than 75% of the land area and more than 75% of the number of land users) is the responsibility of the economic organization.

b) The review and approval of the amount specified in Clause 4, Article 3 of this Decree shall be carried out simultaneously with the review and approval of the compensation, support, and resettlement plan; payment of this amount to land users and owners of attached assets shall be made before the decision to recover land is made.

2. Land recovery, compensation, support, and resettlement as stipulated in point a and point b, Clause 3, Article 3 of Resolution No. 254/2025/QH15:

a) The recovery of land before approving the compensation, support, and resettlement plan as stipulated in point a, Clause 3, Article 3 of Resolution No. 254/2025/QH15 shall be implemented according to the provisions of Article 87 of the Land Law, including the following sequence of steps:

a1) For national key projects where the competent agency or person requests accelerated progress or urgent public investment projects, the decision to recover land shall be made after the display period for the compensation, support, and resettlement plan ends.

a2) For projects where more than 75% of land users agree to land recovery before the approval of the compensation, support, and resettlement plan, after the end of the display period for the compensation, support, and resettlement plan, the competent agency or person must confirm the number of land users who agree to serve as the basis for the decision to recover land.

Determination of land users agreeing to land recovery shall be carried out according to the provisions of this Decree;

b) The recovery of land before completing the resettlement arrangement as stipulated in point b, Clause 3, Article 3 of Resolution No. 254/2025/QH15 shall be implemented according to the provisions of Article 87 of the Land Law, wherein the decision to recover land shall be made after the compensation, support, and resettlement plan is approved and temporary resettlement arrangements or payment of temporary resettlement expenses have been completed.

Land users, owners of attached assets, and interested parties (if any) shall be responsible for transferring the land according to the regulations after receiving the land recovery decision as stipulated in points a and b of this clause. If land users, owners of attached assets, and interested parties (if any) do not transfer the land, it shall be handled according to the provisions of Clause 7, Article 87 of the Land Law.

3. The procedures for implementing the tasks prescribed in Clauses 1 and 2 of this section shall be prescribed by the People's Committee of the province.

II. VRegarding adjustment of land use term

1. Adjustment of the land use term for cases prescribed in Clause 7, Article 4 of Resolution No. 254/2025/QH15 shall be carried out according to the procedures and formalities for adjusting the land use term of investment projects.

2. When implementing the adjustment of the land use term for cases prescribed in Clause 1 of this section and Article 175 of the Land Law, there is no need to carry out on-site inspection and on-site handover of land for cases where the location and area of the plot remain unchanged after the adjustment of the land use term.

III. VRegarding land price

1. Procedures and formalities for amending and supplementing the land price list as stipulated in Article 7 of Resolution No. 254/2025/QH15:

a) The procedure and process for amending and supplementing the land price list prescribed in Clause 2 and Clause 3 of Article 6 of this Decree shall be applied by the provincial competent land management agency according to some or all of the procedures stipulated in Articles 13 and 14 of Decree No. 71/2024/NĐ-CP (amended and supplemented by Decree No. 151/2025/NĐ-CP, Decree No. 226/2025/NĐ-CP), to report to the Provincial People's Committee for submission to the Provincial People's Council for decision, except in cases where amendments are made solely in accordance with the provisions of Clause 2 and Clause 3 of this sub-item.

b) The procedure and process for amending the land price list as prescribed in point a of Clause 2 of Article 6 of this Decree shall be implemented as follows:

b1) Within a period not exceeding fifteen days from the date of the decision to amend and supplement the land price adjustment coefficient, the provincial competent land management agency shall report to the Provincial People's Committee for examination and decision;

b2) The Provincial People's Committee shall submit to the Provincial People's Council for decision on amending the land price list corresponding to the type of land in the area and location where the land price adjustment coefficient has been amended.

c) The procedure and process for amending the land price list as prescribed in point b of Clause 2 of Article 6 of this Decree shall be implemented as follows:

c1) Relevant agencies and units shall send information on changes to the provincial competent land management agency for consolidation and reporting to the Provincial People's Committee;

c2) The provincial competent land management agency shall report to the Provincial People's Committee on the content of amending the land price list for submission to the Provincial People's Council for decision.

2. The procedure and process for establishing the land price adjustment coefficient as prescribed in Article 8 of Resolution No. 254/2025/QH15:

a) The procedure and process for preparing to establish the land price adjustment coefficient shall be carried out as follows:

a1) The provincial competent land management agency shall organize the preparation, submission to the competent authority for review and approval of the project to establish the land price adjustment coefficient for implementation;

The approval decision on the project to establish the land price adjustment coefficient must include contents on the organization and implementation plan, the time of information collection, the leading agency, the cooperating agencies, and other relevant contents;

a2) Based on the actual conditions at the locality, the provincial competent land management agency shall decide to place orders or assign tasks to public service organizations that meet the conditions for land valuation consultancy activities or select consulting organizations for land valuation in accordance with the laws on bidding to establish the land price adjustment coefficient.

In case of bidding, if there are no bidders participating at the time of bid closing, it may be extended once. After the extension, if no bidder is selected, the provincial competent land management agency shall decide to select a consulting organization for land valuation through a simplified direct selection process.

b) Collecting information to establish the land price adjustment coefficient shall be carried out as follows:

b1) Collecting input information as prescribed in points a and b of Clause 2 of Article 4 of Decree No. 71/2024/NĐ-CP (amended and supplemented by Decree No. 151/2025/NĐ-CP, Decree No. 226/2025/NĐ-CP) formed within twenty-four months prior to the date of the document assigning the task to establish the land price adjustment coefficient. In case of information generated at the same time, priority shall be given to selecting sources of information in the following order: national land database, national price database; land prices from the Land Registration Office, tax authorities; units and organizations conducting land use rights auctions, asset auctions, real estate trading floors, real estate companies; information collected through surveys and investigations;

b2) Collecting information on land prices decided by the competent authority when allocating land or leasing land within twenty-four months prior to the date of the document assigning the task to establish the land price adjustment coefficient.

b3) Collecting information on income and expenses to determine land prices using the income approach or residual method in cases where the comparison method cannot be applied but income and expenses from land use can be determined according to the purpose of land use (if applicable);

b4) Information on detailed construction planning, overall layout planning of investment projects, and land prices approved by the competent authority for such projects;

b5) The survey, investigation, and information collection as prescribed in this item shall be conducted according to Model No. 30 and Model No. 31 of Appendix II issued together with Decree No. 151/2025/NĐ-CP. In addition to the survey and investigation contents prescribed in this item, the Provincial People's Committee may supplement other information to the survey form to meet the requirements for establishing the land price adjustment coefficient at the local level.

c) Establishing the market fluctuation adjustment factor, the planning adjustment factor, and other influencing factors affecting land prices.

d) The provincial competent land management agency shall be responsible for:

d1) Drafting the proposal for issuing the land price adjustment coefficient; posting the draft land price adjustment coefficient and the land price list approved by the Provincial People's Council on the website of the Provincial People's Committee and the provincial competent land management agency for ten days from the date of posting;

d2) Soliciting written opinions on the draft land price adjustment coefficient from the Provincial Vietnam Fatherland Front Committee, member organizations of the Front, tax authorities, land valuation consulting organizations, and other relevant agencies and organizations (if necessary);

d3) Incorporating and perfecting the draft proposal for issuing the land price adjustment coefficient; directing the organization to implement land valuation to incorporate and explain comments, perfect the draft land price adjustment coefficient, and prepare an explanatory report on the establishment of the land price adjustment coefficient;

d4) Submitting the land price list for review and the land price adjustment coefficient for review by the review board.

d) The Appraisal Board for Land Price Lists and Adjustment Coefficient for Land Prices shall conduct the appraisal of the adjustment coefficient for land prices and submit the appraisal report to the provincial land management authority. The content of the appraisal includes compliance with principles, methods of land valuation, procedures, and formalities of land valuation, results of information collection, assessment of the suitability of the adjustment coefficient for land prices with the needs of state management of land prices at the local level; compliance with regulations on selecting information as stipulated in this point.

e) The provincial land management authority shall organize the implementation of incorporating, explaining, amending, and perfecting the draft adjustment coefficient for land prices according to the opinions of the Appraisal Board for Land Price Lists and Adjustment Coefficient for Land Prices; and submit it to the Provincial People's Committee.

g) The Provincial People's Committee shall decide to promulgate the adjustment coefficient for land prices, publicly announce it, and direct its update into the national database on land.

In cases where, at the time the Provincial People's Committee decides to amend the adjustment coefficient for land prices, the market fluctuation adjustment coefficient exceeds the maximum level or falls below the minimum level, the Provincial People's Committee shall decide to amend and supplement the adjustment coefficient for land prices while submitting the matter to the Provincial People's Council for consideration of amending the land price list. After the Provincial People's Council decides to amend the land price list, the Provincial People's Committee must review and amend and supplement the adjustment coefficient for land prices to be consistent with the amended land price list.

h) Within no more than fifteen days from the date of the decision to promulgate the adjustment coefficient for land prices, the Provincial People's Committee shall send the results to the Ministry of Agriculture and Rural Development.

3. The procedures and formalities for amending and supplementing the adjustment coefficient for land prices shall be carried out in accordance with the procedures and formalities for establishing the adjustment coefficient for land prices as prescribed in Clause 2 of this Article.

IV. Supplement models to the Appendix issued together with Decree No. 101/2024/NĐ-CP dated July 29, 2024 of the Government on basic land investigation; registration and issuance of Land Use Right Certificates, Ownership Certificates of attached assets, and the Land Information System.

Model No. 01/TĐBĐ: Frame model and presentation of cadastral map plot extraction implemented according to technical design - budget estimate or mission plan (for state management of land under the authority of commune level or for land change registration by the Land Registration Office, Branch of the Land Registration Office)

Model No. 02/TĐBĐ: Frame model and presentation of cadastral map plot extraction
according to the user's requirements

Model No. 03/CLBĐ: Survey Form for Rectifying Land Plots

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
^{________________________}

(Place name), date...

SURVEY FORM FOR RECTIFYING LAND PLOTS

1. Land plot number: ...; cadastral map number: ...; area: ...m²; type of land: ...

...; form of use (joint, individual): ...

2. Address of the land plot (show house number, street name, road name, field name if any): ...

3. Name of land user and land manager: ...

4. Address of the land user and land manager: ...

5. Land Use Right Certificate or Decision on Land Allocation, Land Lease, Permission to Change Land Use Purpose or other land use right documents (documents):

- Type of document: ...

- Area on the document: ...m²; type of land on the document: ...

6. Changes in land plot boundaries compared to when the document was issued: ...

………………………………………………………………………………………………………

7. Area and type of land after rectification survey: ...

………………………………………………………………………………………………………

Branch of the Land Registration Office
(according to the division of responsibilities)
(**) Surveyor signs for cases where the Land Registration Office/Branch of the Land Registration Office is the surveying unit.
(***) If the land user or land manager finds any errors in the above information about the land plot, they should immediately report to the surveying unit for verification, correction, and supplementation; if no errors are found, they should sign to confirm and return one copy to the surveying unit, and the land user may keep one copy.
(Sign, write full name, position, stamp)

(**) The surveyor signs for the case where the Land Registration Office/Branch Land Registration Office is the surveying unit.

(***) The land user and land manager shall check the information about the land plot herein; if any errors are found, they shall immediately report to the surveying unit for verification, correction, and supplementation; if no errors are found, they shall sign to confirm and return one copy to the surveying unit, while the land user may retain one copy.