Decree 50/2026/ND-CP detailing certain provisions of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly on some mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use fees and land lease fees.

Issuing Authority: GOVERNMENT OFFICE

DECREE
Providing detailed provisions for certain articles of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly on some mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use fees and land rental fees

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

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

Based on 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, and No. 95/2025/QH15;

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

Based on Resolution No. 254/2025/QH15 of the National Assembly on some mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law;

At the proposal of the Minister of Finance;

The Government promulgates this Decree providing detailed provisions for certain articles of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly on some mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use fees and land rental fees.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides detailed provisions for certain articles of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly on some mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use fees and land rental fees, including:

1. Basis for calculating land use fees and land rental fees as stipulated in Clauses 1, 2, and 6 Article 5 of Resolution No. 254/2025/QH15.

land use fees and land rental fees when changing the purpose of land use as stipulated in Point b Clause 2 and Point d Clause 13 Article 3, Clause 10 Article 4, Clause 2 and Point b Clause 3 Article 10 of Resolution No. 254/2025/QH15.

3. Handling land rental fees and late payment penalties for land rental fees as stipulated in Point c Clause 9 Article 4 of Resolution No. 254/2025/QH15 for public service organizations transitioning from land lease forms to land allocation without land use fees according to the 2024 Land Law.

4. Calculating land use fees and land rental fees that have been exempted or reduced as stipulated in Clause 7 Article 7 of Resolution No. 254/2025/QH15 for cases stipulated in Point b Clause 3 Article 33 of the 2024 Land Law.

5. Handling compensation, support, and resettlement funds prepaid by investors as stipulated in Clause 8 Article 3 of Resolution No. 254/2025/QH15.

6. Calculating land rental fees payable by new investors replacing dissolved or bankrupt investors; investors taking over investment projects using land as stipulated in Clause 7 Article 4 of Resolution No. 254/2025/QH15.

7. Exempting or reducing land use fees and land rental fees for other cases as stipulated in Point a Clause 3 Article 10 of Resolution No. 254/2025/NĐ-CP.

8. Exempting land rental fees for several years and reducing annual land rental fees as stipulated in Clause 1 Article 10 of Resolution No. 254/2025/NĐ-CP.

Provisions for transitional handling of 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 Article 1 of this Decree.

Chapter II

SPECIFIC PROVISIONS

Article 3. Basis for calculating land use fees as stipulated in Clause 1 Article 5 of Resolution No. 254/2025/QH15

1. The area of land for calculating land use fees shall be determined in accordance with Article 4 of Decree No. 103/2024/NĐ-CP dated July 30, 2024 of the Government on land use fees and land rental fees (amended and supplemented by Decree No. 291/2025/NĐ-CP).

2. The land price for calculating land use fees is the land price determined in accordance with Articles 7 and 8 of Resolution No. 254/2025/QH15, government regulations on land prices, and Clause 1 Article 13 of this Decree.

3. Policies for exempting and reducing land use fees as stipulated in Articles 17, 18, and 19 of Decree No. 103/2024/NĐ-CP (amended and supplemented at Clauses 5, 6, 7, and Point b Clause 22 Article 1 of Decree No. 291/2025/NĐ-CP).

4. Construction costs:

a) Construction costs are determined in accordance with laws on construction.

b) Construction management agencies determine construction costs per square meter within the project area (if applicable) and transfer them to the Land Registration Office or a single window interconnection agency or the agency signing the Build-Transfer (BT) contract (in cases where land is allocated or leased to settle BT contracts) or the agency or person authorized to prepare the Information Transfer Form to record in the Information Transfer Form transferred to the tax authority.

c) In cases where the land price for calculating land use fees is the specific land price or where the land price adjustment coefficient or land price list does not include construction costs, the basis for calculating land use fees does not include the construction costs of the project.

5. The rate of land use fee collection is 100%, except for specific cases stipulated in Point c Clause 2 Article 10 of Resolution No. 254/2025/QH15, Clause 4 Article 6, Articles 9, 10, 11, and 12 of Decree No. 103/2024/NĐ-CP (amended and supplemented at Points d, đ, and e Clause 22 Article 1 of Decree No. 291/2025/NĐ-CP).

Article 4. Basis for calculating land rental fees as stipulated in Clause 2, Article 5 of Resolution No. 254/2025/QH15

1. The area for calculating land rental fees as prescribed in Article 24 of Decree No. 103/2024/NĐ-CP (amended and supplemented by Decree No. 291/2025/NĐ-CP).

2. The term of land lease and the extension period of land use as prescribed in Article 25 of Decree No. 103/2024/NĐ-CP (amended and supplemented by Decree No. 291/2025/NĐ-CP).

3. The unit price for land rental as prescribed in Article 26 of Decree No. 103/2024/NĐ-CP (amended and supplemented at Clause 14, Article 13 of this Decree).

4. Forms of State land leasing with annual payment of land rental fees or one-time payment for the entire lease period.

5. Policies on exemption and reduction of land rental fees by the State.

6. Infrastructure construction costs as prescribed in point a and point b, Clause 4, Article 3 of this Decree.

In cases where the land price for calculating land rental fees is the specific land price or when the adjustment factor for land prices or the land price list does not include infrastructure construction costs, the basis for calculating land rental fees shall not include infrastructure construction costs of the project.

Article 5. Calculation of land use fees and land rental fees for cases of land use as stipulated in point b, Clause 2 and point d, Clause 13, Article 3 of Resolution No. 254/2025/QH15

For cases of land use as stipulated in point a, Clause 3 and point d, Clause 13, Article 3 of Resolution No. 254/2025/QH15, which are assigned land, leased land, or permitted to change land use purposes for investment projects, and where part of the land area is reclaimed by the State and transferred to the land user to implement the project, the calculation of land use fees and land rental fees shall be carried out according to Clause 4, Article 7 and Clause 3, Article 34 of Decree No. 103/2024/NĐ-CP; wherein, the land use fee and land rental fee of the land type after changing its purpose and the land use fee and land rental fee of the land type before changing its purpose (hereinafter referred to as pre-change land use fee and land rental fee) shall be calculated based on the total area of the project (including the area of land acquired through agreement transfer by the investor and the area of land reclaimed and transferred by the State to the investor, other areas if any). For the area of land reclaimed and transferred by the State, the pre-change land use fee and land rental fee of the reclaimed land area is the compensation, support, and resettlement cost according to the plan approved by the competent state authority in accordance with the law. For other areas of land that the investor is granted land or leased land according to the Land Law (if any), the pre-change land use fee and land rental fee is zero (=0).

Article 6. Calculation of land use fees for households and individuals when changing land use from garden, pond, agricultural land to residential land as stipulated in point c, Clause 2, Article 10 of Resolution No. 254/2025/QH15

1. The calculation of land use fees as prescribed in this Article shall be applied once for each household or individual and calculated based on one plot of land chosen by the household or individual; subsequent changes in purpose on the same plot or changes in purpose of another plot shall be calculated as 100% difference between the land use fee calculated based on residential land price and the land use fee calculated based on agricultural land price at the time of the decision allowing the change of land use purpose issued by the competent state authority.

2. In cases where households or individuals have multiple plots of land (including multiple plots within different provinces or centrally governed cities) permitted to change land use purpose according to this Decree, they may choose one plot to apply the land use fee calculation method prescribed in this Decree. Households or individuals must commit to this matter and bear responsibility for their commitment, reflected in the application for changing land use purpose.

In cases where the competent authority or person with authority discovers that households or individuals have already been applying the land use fee calculation method as stipulated in point c, Clause 2, Article 10 of Resolution No. 254/2025/QH15 but still request to select a plot to continue enjoying this policy, information will be transferred to the tax authority to recalculate the land use fee as 100% difference between the land use fee calculated based on residential land price and the land use fee calculated based on agricultural land price at the time of the decision allowing the change of land use purpose; any previously paid land use fee (if any) will be deducted from the recalculated amount; simultaneously, households or individuals must pay an equivalent amount of late payment interest on the land use fee from the date of the decision allowing the change of land use purpose until the date the violation notice is sent to the tax authority according to the law on tax administration.

3. The calculation of the number of times land use purpose is changed, determination of the limit of residential land allocation, and selection of plots for land use purpose change to apply the provisions of this Article shall be counted from August 1, 2024.

4. Residential land price and agricultural land price for calculating residential land use fee and agricultural land use fee shall be the land price on the land price list as prescribed in Article 8 of the Government's Decree detailing and guiding certain provisions of Resolution No. 254/2025/QH15 of the National Assembly regarding certain mechanisms and policies to resolve difficulties and obstacles in implementing the Land Law at the time of the decision by the competent state authority allowing the change of land use purpose.

5. The limit of residential land allocation for calculating land use fee when changing land use purpose is determined as follows:

a) The limit of residential land allocation for calculating land use fee as prescribed in this Article is the limit of residential land allocation by the competent state authority according to the law on land management applicable at the time of the decision by the competent state authority allowing the change of land use purpose. This limit is determined for each household or individual. In cases where households or individuals are formed due to separation according to the law, they are considered as one land user subject to the land use fee calculation policy prescribed in this Article.

b) In cases where multiple households or individuals share the right to use land of one plot, the area within the limit for allocating residential land shall be determined as follows:

If households or individuals are permitted by competent state agencies to subdivide land plots for each household or individual, the determination of the area within the limit for calculating land use fees shall be calculated separately for each land plot issued with a certificate of land use rights and ownership of attached assets, and according to the principle that each household or individual receiving a subdivision can only be determined once the area of land within the limit for calculating land use fees according to the provisions of this Decree.

In cases where households or individuals share the right to use land of one plot without implementing or being permitted by competent state agencies to subdivide the land plot, the determination of the area within the limit for allocating residential land shall be calculated based on the limit for allocating residential land for the representative household or individual among those sharing the right to use land.

c) The limit for allocating residential land at the local level for households when calculating land use fees according to the provisions of this Decree shall be calculated based on the limit for allocating residential land for individuals at the time of the decision allowing the change of land use purpose, regardless of the number of members in the household sharing the right to use land.

6. The calculation of land use fees payable in cases of changing land use purposes as stipulated in this Article shall be carried out according to the provisions of Article 20 of Decree No. 103/2024/NĐ-CP.

7. The collection, payment, inspection, and management of land use fees calculated according to the provisions of this Decree shall be implemented according to the provisions of Decree No. 103/2024/NĐ-CP (amended and supplemented by Decree No. 291/2025/NĐ-CP), the provisions of this Decree, and laws on tax administration.

Article 7. Calculation of land use fees and land lease fees that have been exempted or reduced as stipulated in Clause 7, Article 7 of Resolution No. 254/2025/QH15.

Domestic organizations granted land with payment of land use fees, or leased land with payment of land lease fees for the entire lease period to implement investment projects for business purposes, which have been exempted or reduced from land use fees and land lease fees, and now transfer or contribute capital through land use rights according to Point b, Clause 3, Article 33 of the Land Law 2024, must pay to the State:

1. The corresponding amount of land use fees and land lease fees that have been exempted or reduced (except as otherwise provided by relevant laws) according to Point b, Clause 3, Article 33 of the Land Law 2024 shall be calculated according to the policy at the time the competent state agency issues the decision on granting land, leasing land, or permitting the change of land use purpose (as if there were no exemption or reduction of land use fees and land lease fees); specifically, the land price for calculating this amount is the land price in the land price list and the adjustment factor for land prices (if any) at the time the competent state agency issues the decision on granting land, leasing land, or permitting the change of land use purpose.

2. The additional amount calculated on the amount payable as stipulated in Clause 1 of this Article for the period from the date of exemption or reduction of land use fees and land lease fees to the date of transferring or contributing capital through land use rights (according to the transfer or contribution contract) according to the provisions of Point d, Clause 2, Article 257 of the Land Law 2024, Clause 2, Article 50, Clause 9, Article 51 of Decree No. 103/2024/NĐ-CP (amended and supplemented by Decree No. 291/2025/NĐ-CP).

Article 8. Handling of compensation, support, and resettlement funds that investors have advanced as prescribed in Clause 8, Article 3 of Resolution No. 254/2025/QH15

1. In cases where the competent authority collects land use fees or rents out land according to the laws on land, if the project implementer voluntarily advances compensation, support, and resettlement funds according to the approved compensation, support, and resettlement plan under Clause 2, Article 94 of the Land Law 2024, the deduction of the advanced compensation, support, and resettlement funds from the land use fee or land rent payable shall be calculated for the entire project according to Article 16 and Article 31 of Decree No. 103/2024/NĐ-CP (amended and supplemented at Clause 4, Point i, Clause 22, Article 1 of Decree No. 291/2025/NĐ-CP).

2. In cases where the competent authority decides to allocate land or lease land according to the project's progress or the land recovery, compensation, support, and resettlement progress as prescribed in Clause 1, Article 4 of Resolution No. 254/2025/QH15 (projects with multiple land allocation or leasing decisions), the calculation of land use fees, land rent, and handling of compensation, support, and resettlement funds shall be carried out separately for each land allocation or leasing decision according to Clause 2, Article 6 and Clause 7, Article 30 of Decree No. 103/2024/NĐ-CP. In cases where a single decision includes multiple land use forms, the handling of compensation, support, and resettlement funds shall be carried out according to Article 16 and Article 31 of Decree No. 103/2024/NĐ-CP (amended and supplemented at Clause 4, Points b, k, and 1, Clause 22, Article 1 of Decree No. 291/2025/NĐ-CP).

3. The deduction of advanced compensation, support, and resettlement funds according to the approved compensation, support, and resettlement plan under Clause 2, Article 94 of the Land Law 2024 and Clause 8, Article 3 of Resolution No. 254/2025/QH15 from the land use fee or land rent payable shall not apply to additional periods of land use due to extended or adjusted land use periods.

Article 9. Calculation of land rent payable for new investors replacing dissolved or bankrupt investors; investors acquiring transferred investment projects with permitted adjustments to the land use period as prescribed in Clause 7, Article 4 of Resolution No. 254/2025/QH15

In cases where new investors replace dissolved or bankrupt investors; investors acquiring transferred investment projects with permitted adjustments to the land use period according to the law, the calculation of land rent when adjusting the land use period shall be carried out according to Clause 2, Article 35 of Decree No. 103/2024/NĐ-CP based on the policy and land price at the time the competent authority decides to adjust the land use period.

Article 10. Exemption and reduction of land use fees and land rent for other cases prescribed in Point a, Clause 3, Article 10 of Resolution No. 254/2025/QH15

1. Based on the annual economic and social management measures of the Government, the Ministry of Finance shall take the lead and coordinate with relevant ministries and agencies to submit to the Government for consideration and regulation regarding the reduction of annual land rent.

2. Other cases exempted or reduced from land use fees and land rent as prescribed in Point a, Clause 3, Article 10 of Resolution No. 254/2025/QH15 include:

a) Cases exempted or reduced from land use fees and land rent as prescribed in Decree No. 230/2025/NĐ-CP dated August 19, 2025 of the Government detailing cases exempted or reduced from land use fees and land rent as prescribed in Clause 2, Article 157 of the Land Law 2024.

b) Exemption of land rent for the entire rental period for:

Land for constructing maritime infrastructure structures (excluding maritime infrastructure assets prescribed in Point a and Point b, Clause 1, Article 3 of Decree No. 84/2025/NĐ-CP dated April 4, 2025 of the Government on the management, use, and exploitation of maritime infrastructure assets) and areas for repair and maintenance of buoys, marine navigation aids managed and exploited by state-owned enterprises to provide public services ensuring maritime safety; coastal information;

Land for constructing facilities providing services to ensure air traffic operations outside airports and airfields;

Non-security land of police units providing public services under the model of public service enterprises.

c) Reduction of 30% of annual land use fees for cases using security land combined with labor production and economic construction activities as prescribed in Clause 2, Article 201 of the Land Law 2024 and Decree No. 102/2024/NĐ-CP dated July 30, 2024 of the Government detailing the implementation of certain provisions of the Land Law; specifically as follows:

The Minister of Public Security shall assign competent agencies to calculate the amount of land use fees to be reduced and record it in the financial obligation notice sent by the Ministry of Public Security to the units and state-owned enterprises under its management; assign competent agencies to guide the collection and payment of annual land use fees according to Decree No. 102/2024/NĐ-CP and this Decree for units and state-owned enterprises under its management.

In cases where inspections reveal that entities using security land combined with labor production and economic construction activities are not using the land in accordance with the approved land use plan, they must return the reduced annual land use fees according to regulations.

3. Besides the cases prescribed in Clauses 1 and 2 of this Article, in cases where preferential policies on land use fees and land rent are necessary, ministries, ministerial-level agencies, government agencies, and provincial people's committees shall propose to the Ministry of Finance for consolidation and submission to the Government for decision. Proposals from ministries, ministerial-level agencies, government agencies, and provincial people's committees must clearly specify political grounds, legal bases, practical foundations, specific proposals on the objects, levels of exemption and reduction of land use fees and land rent, and a comprehensive assessment of the impact of the proposed content.

Article 11. Exemption of land rental fees for several years and reduction of annual land rental fees as stipulated in Clause 1, Article 10 of Resolution No. 254/2025/QH15

1. The entity that is leased land by the State must complete procedures to be exempted from paying land rental fees for several years as prescribed.

The procedures, formalities, and authority for exemption of land rental fees for several years as stipulated in Clause 1 of this Article shall be implemented according to the procedures, formalities, and authority for exemption of land rental fees as prescribed in Clause 2, Article 41 of Decree No. 103/2024/NĐ-CP (amended and supplemented at Clause 15, Point b, Clause 22, Article 1 of Decree No. 291/2025/NĐ-CP and Clause 18, Article 13 of this Decree).

In cases where entities eligible for exemption of land rental fees for several years fail to complete the required procedures, they must pay the land rental fees as prescribed by law. If the procedures are delayed, the land user will only be exempted from paying land rental fees for the remaining preferential period starting from the date of submitting valid documents to apply for the exemption; the period of delay will not be exempted from land rental fees.

2. In cases where the Government reduces annual land rental fees in the context of economic and social management each year, the land users do not need to go through the procedure to request a reduction in land rental fees for that year.

Article 12. Handling of transitional matters regarding land use fees and land rental fees when Resolution No. 254/2025/QH15 comes into effect

1. The handling of transitional matters regarding land rental fees of public service units as stipulated in Point c, Clause 9, Article 4 of Resolution No. 254/2025/QH15 shall be carried out as follows:

a) For the area of land used for construction of public service projects of public service units (excluding cases stipulated in Point b of this Clause), now transitioning from land leasing to land allocation without payment of land use fees under the Land Law 2024, and where the tax authority has not issued a notice to pay land rental fees or has issued such a notice along with late payment fees (if applicable) but the public service unit has not paid or has not fully paid according to the notice, then there is no need to pay land rental fees and late payment fees (if applicable) for the period of land use before January 1, 2026 until the completion of the procedures for changing the land use form; if the land rental fees and late payment fees (if applicable) have been paid before the effective date of Resolution No. 254/2025/QH15, the State will not refund the amount paid.

b) For the area of land used by public service units for production, business, leasing, joint ventures, and partnerships, which were leased according to the Land Law 2013, now transitioning from land leasing to land allocation without payment of land use fees under the Land Law 2024, and choosing not to lease land with annual payment of land rental fees as stipulated in Clause 3, Article 30 of the Land Law 2024, public service units do not need to pay land rental fees from August 1, 2024 until the completion of the procedures for changing the land use form.

c) The People's Committee of the province directs the provincial tax authority to promptly review and adjust notices of land rental fees and late payment fees issued previously based on the request of public service units in accordance with the law on tax administration; to complete this before January 1, 2027.

2. Handling of transitional matters for households and individuals who have been granted decisions by competent authorities to change land use purposes as stipulated in Article 6 of this Decree from August 1, 2024 to December 31, 2025, in accordance with Clause 10, Article 4 of Resolution No. 254/2025/QH15:

a) Where the tax authority has not issued a notice to pay land use fees, the tax authority shall calculate the land use fees according to Article 6 of this Decree.

b) Where the tax authority has issued a notice to pay land use fees but the household or individual has not paid the land use fees according to the notice, the household or individual may request the tax authority to recalculate the land use fees payable according to Article 6 of this Decree; the tax authority shall recalculate and adjust the notice of land use fees payable in accordance with the law on tax administration. The household or individual must pay any late payment fees on the recalculated land use fees (if applicable) calculated from the due date of the original notice to the date of full payment.

c) Where the household or individual has already paid part of the land use fees according to the notice of the tax authority, they may request the tax authority to recalculate the land use fees according to this Decree; the tax authority shall recalculate the land use fees and notify the land user. The handling of the paid land use fees shall be as follows:

Where the recalculated land use fees are lower than the originally payable amount but higher than the amount already paid, the land user must pay the difference between the recalculated amount and the amount already paid; simultaneously, the land user must pay late payment fees on the difference from the due date of the original notice to the date of full payment.

Where the recalculated land use fees are lower than the amount already paid, the land user will be refunded the difference by offsetting against their obligations for land use fees or land rental fees; if no such obligations arise, the difference will be offset against other financial obligations as prescribed by the law on tax administration; if there are no other financial obligations to offset, the difference will be refunded in cash in accordance with the law on state budget, the law on tax administration, or other relevant laws.

d) In the case where a household or individual has fully paid the land use fee according to the notification of the tax authority, they may request the tax authority to recalculate the land use fee in accordance with this Decree; 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 the difference by offsetting it against their land use fee or land rental obligations; if there is no remaining land use fee or land rental obligation, the difference shall be offset against other financial obligations as prescribed by laws on tax administration; if there are no other financial obligations to offset, the refund shall be made in cash in accordance with laws on state budget and tax administration, and other relevant laws.

đ) The procedures for calculating or recalculating the land use fee as stipulated in points a, b, c, and d of this clause are as follows:

Households and individuals submit a document expressing their request to calculate or recalculate the land use fee in accordance with this Decree no later than January 1, 2027 to the single-window service; the single-window service will issue a receipt for the submission and schedule a time to deliver the result; the document will be forwarded to the People's Committee of the commune where the land is located to carry out the determination of the land allocation limit for the selected plot for calculation or recalculation of the land use fee; information will be sent to the tax authority. The calculation of the land use fee as stipulated in this Article shall not apply to cases where the land user submits a request from January 1, 2027 onwards.

The tax authority shall perform the calculation or recalculation of the land use fee in accordance with this Decree; issue a notification of payment of the land use fee or a notification to adjust the notification of payment of the land use fee to the land user; simultaneously send the information to the People's Committee of the commune in accordance with regulations.

3. Transitional provisions for the case provided for in Clause 4, Article 7 of Resolution No. 254/2025/QH15

In the case where the Provincial People's Committee decides to apply the land price determination method as prescribed in Resolution No. 254/2025/QH15 to calculate the land use fee and land rental fee for cases applying specific land prices as stipulated in Article 160 of the Land Law 2024 but by January 1, 2026, the competent authority has not issued a decision on specific land prices, it shall be implemented in accordance with Clause 4, Article 7 of Resolution No. 254/2025/QH15.

Chapter III IMPLEMENTATION PROVISIONS

Article 13. Amending and supplementing some articles of Decree No. 103/2024/NĐ-CP (amended and supplemented by Decree No. 291/2025/NĐ-CP) of the Government on land use fees and land rental fees

1. Amend and supplement Article 5 as follows:

"1. The land price for calculating the land use fee shall be calculated based on the land price in the Land Price Table, the adjustment factor for land prices as stipulated in Articles 7 and 8 of Resolution No. 254/2025/QH15, the government's regulations on land prices, and the guidance provided in the Government's Decree detailing and guiding certain provisions of Resolution No. 254/2025/QH15 of the National Assembly on certain mechanisms and policies to resolve difficulties and obstacles in implementing the Land Law, except for the cases stipulated in Clause 2 and Clause 3 of this Article.

2. The land price for calculating the land use fee is the specific land price as stipulated in the Land Law 2024 and the government's regulations on land prices applied to calculate the land use fee for cases involving land allocation for investment projects reclaiming the sea or projects with components reclaiming the sea, and other cases where the land price table cannot be applied.

3. The land price for calculating the land use fee is the auction-winning price applied in cases of auctioning the right to use land.

4. The land price for calculating the land use fee as stipulated in Clauses 1, 2, and 3 of this Article shall be determined in units of VND/square meter (VND/m²)."

2. Amending and supplementing Article 6 as follows:

a) Amend and supplement Clause 1 as follows:

"1. The land use fee when the State allocates land with a land use fee payable shall be calculated as follows:

a) In the case where the Information Transfer Form of the Land Registration Office or the single-window service or the agency signing the BT contract (in the case of allocating land or leasing land to settle the BT contract) or the agency or person authorized to prepare the Information Transfer Form transferred to the tax authority does not include infrastructure construction costs:

Where:

The area of land subject to land use fee shall be determined in accordance with Article 4 of this Decree.

The land price for calculating the land use fee shall be determined in accordance with Article 5 of this Decree.

The time for calculating the land use fee shall be carried out in accordance with Clause 3 of Article 155 of the Land Law. For the case of allocating residential land for resettlement, the time for determining the land price and calculating the land use fee is the time when the competent authority decides to approve the compensation, support, and resettlement plan in accordance with Clause 3 of Article 111 of the Land Law.

b) In the case where the Information Transfer Form of the Land Registration Office or the single-window service or the agency signing the BT contract (in the case of allocating land or leasing land to settle the BT contract) or the agency or person authorized to prepare the Information Transfer Form transferred to the tax authority includes infrastructure construction costs:

Land use fee

Where:

The area of land subject to land use fee shall be determined in accordance with Article 4 of this Decree.

The land price for calculating the land use fee shall be determined in accordance with Article 5 of this Decree.

The time for calculating the land use fee shall be carried out in accordance with Clause 3 of Article 155 of the Land Law. For the case of allocating residential land for resettlement, the time for determining the land price and calculating the land use fee is the time when the competent authority decides to approve the compensation, support, and resettlement plan in accordance with Clause 3 of Article 111 of the Land Law.

Infrastructure construction cost per square meter of land recorded in the Information Transfer Form prepared by the Land Registration Office or the single-window service or the agency signing the BT contract (in the case of allocating land or leasing land to settle the BT contract) or the agency or person authorized to prepare the Information Transfer Form transferred to the tax authority."

b) Amend and supplement point b of Clause 4 as follows:

"b) The land price for calculating the land use fee is the land price in the land price table, and the adjustment factor for land prices (if applicable)."

3. Amend and supplement some points and clauses of Article 7 as follows:

a) Amend and supplement Clause 1 as follows:

"1. When authorized by the competent state agency to change the land use purpose for implementing commercial housing projects that meet the conditions stipulated in Clause 3, Article 122 of the Land Law, infrastructure projects for cemeteries to transfer land use rights together with infrastructure, and construction of facilities for storing ashes as stipulated in Clause 2, Article 119 of the Land Law, which must pay land use fees according to the provisions of Clause 1 and Clause 2, Article 121, and Article 156 of the Land Law, the land use fee shall be calculated as follows:

The land use fee and land lease fee of the types of land within the scope of the project before changing the land use purpose (if any)

The land use fee of the type of land after changing the land use purpose

The land use fee when changing the land use purpose

Where:

a) The land use fee of the type of land after changing the land use purpose shall be calculated as follows:

The land use fee of the type of land after changing the land use purpose

b) The land use fee and land lease fee of the types of land within the scope of the project before changing the land use purpose (hereinafter referred to as the land fee before changing the land use purpose) shall be calculated according to the provisions of Clause 2 and Clause 3 of this Article.

c) In case the land use fee of the type of land after changing the land use purpose is less than or equal to the land fee before changing the land use purpose, then the land use fee when changing the land use purpose equals zero (=0).

b) Amending and supplementing Point b Clause 2 as follows:

"b) For land before changing the purpose which has its origin as agricultural land, non-agricultural land other than residential land granted by the State with payment of land use fee for a limited period of time or leased by the State with payment of land lease fee for the entire lease period and the land user has completed their financial obligations regarding the land use fee and land lease fee, the land fee before changing the land use purpose shall be calculated as follows:

Area of land with payment of land use fee, land lease fee

Where:

The land price corresponding to the term of land grant or lease of the land before changing the purpose is the land price for calculating the one-time payment of land lease fee for the entire lease period as stipulated in Article 5 of this Decree.

The remaining period of land use is determined by subtracting the time already used before changing the purpose from the term of land grant or lease before changing the purpose.

In case the remaining period of land use determined according to the formula specified herein is not a full year, it will be calculated in months; if the period is not a full month, periods of 15 days or more will be counted as one month, and periods under 15 days will not be counted towards the land fee before changing the land use purpose for those days.

In case the land before changing the purpose is agricultural land with legal source of transfer from households or individuals granted by the State without payment of land use fee, the land fee before changing the land use purpose shall be calculated as follows:

The land price for calculating the land use fee of agricultural land as stipulated in Article 5 of this Decree

The land fee before changing the land use purpose = Area of agricultural land changed for use

c) Amending and supplementing Clause 3 as follows:

"3. The land price for calculating the land fee before changing the land use purpose in cases stipulated in Clause 2 of this Article is the land price prescribed in Article 5 of this Decree, calculated at the time the competent state agency issues the decision allowing the change of land use purpose.

d) Supplement Clause 5 as follows:

"5. In cases where land use as stipulated in point a, Clause 3 and point d, Clause 13 of Article 3 of Resolution No. 254/2025/QH15 and authorized by the competent state agency to grant land with payment of land use fee or allow the change of land use purpose to implement investment projects, and part of the land area is recovered by the State and given to the land user to implement the project, the land use fee shall be calculated according to the provisions of the Government's Decree detailing some articles of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly on some mechanisms and policies to resolve difficulties and obstacles in the implementation of the Land Law concerning land use fees and land lease fees.

"Article 8. Liquidity ratio, in case microfinance organizations have a risk of losing the ability to pay, losing the ability to pay

a) Amend and supplement the title of Article 8 as follows:

"Article 8. Calculation of land use fee when changing the land use purpose for households and individuals, except for cases stipulated in point c, Clause 2 of Resolution No. 254/2025/QH15.

b) Amend and supplement point a, point b of Clause 2 as follows:

"a) For agricultural land before changing the purpose granted by the State to households and individuals without payment of land use fee or agricultural land with legal source of transfer from households or individuals granted by the State without payment of land use fee, the land fee before changing the land use purpose shall be calculated by multiplying the area of land with the land price for calculating the land use fee of agricultural land as stipulated in Article 5 of this Decree.

b) For agricultural land before changing the purpose leased by the State with one-time payment of land lease fee for the entire lease period, the land fee before changing the land use purpose shall be calculated as follows:

Area of land with payment of land lease fee multiplied (x)

The land fee before changing the land use purpose

Where:

The land price corresponding to the term of lease of the land before changing the purpose is the land price as stipulated in Article 5 of this Decree.

The remaining period of land use is determined by subtracting the time already used before changing the purpose from the term of land grant or lease before changing the purpose.

In case the remaining period of land use determined according to the formula specified herein is not a full year, it will be calculated in months; if the period is not a full month, periods of 15 days or more will be counted as one month, and periods under 15 days will not be counted towards the land use fee for those days.

c) Amending and supplementing Point c Clause 3 as follows:

"c) For non-agricultural land before changing the purpose granted by the State with payment of land use fee for a limited period or leased by the State with one-time payment of land lease fee for the entire lease period, the land fee before changing the land use purpose shall be calculated as follows:

The land fee before

Where:

The land price corresponding to the term of land grant or lease of the land before changing the purpose is the land price for calculating the one-time payment of land lease fee for the entire lease period as stipulated in Article 5 of this Decree."

The remaining period of land use is determined by subtracting the time already used before changing the purpose from the term of land grant or lease before changing the purpose.

In case the remaining period of land use determined according to the formula specified herein is not a full year, it will be calculated in months; if the period is not a full month, periods of 15 days or more will be counted as one month, and periods under 15 days will not be counted towards the land use fee for those days.

5. Amend and supplement Clause 5 of Article 10 as follows:

"5. The land price for calculating land use fees in cases prescribed in Clauses 1, 2, 3, and 4 of this Article shall be the land price as stipulated in Article 5 of this Decree."

6. Amend and supplement Clause 5 of Article 11 as follows:

"5. The land price for calculating land use fees in cases prescribed in Clauses 1, 2, 3, and 4 of this Article shall be the land price as stipulated in Article 5 of this Decree."

7. Amend and supplement some Clauses and Points of Article 12 as follows:

a) Amend and supplement Point c of Clause 3 as follows:

"c) For the remaining area as prescribed in Point c of Clause 3 of Article 140 of the Land Law 2024, if recognized for residential purposes (if applicable) and granted a Certificate of Land Use Right, the land use fee shall be calculated at 100% of the land use fee according to policy and the residential land price as stipulated in Article 5 of this Decree at the time when complete valid documents are submitted for the issuance of the Certificate of Land Use Right."

b) Amend and supplement Clause 6 as follows:

"6. The land price for calculating land use fees in cases prescribed in Clauses 1, 2, 3, and 4 of this Article shall be the land price as stipulated in Article 5 of this Decree at the time when the land user submits complete valid documents as prescribed."

8. Amend and supplement Clause 1 of Article 15 as follows:

"1. In cases where the project investor is granted an extension of land use rights for the project as prescribed in Clause 8 of Article 81 of the Land Law 2024, in addition to the land use fee payable, they must also pay an additional amount calculated as follows:

Land price for calculating land use fees

Area of land subject to payment of extended land use fees

Where:

The land price for calculating land use fees at the time when the competent state agency issues the decision on extending land use rights is the land price as stipulated in Article 5 of this Decree.

If the extension period does not end on a full month, periods of 15 days or more are considered as one full month, and periods under 15 days are not counted towards the additional payment for those days."

9. Amend and supplement the title of Clause 2 of Article 16 as follows:

"2. Deduction of compensation, support, and resettlement costs in cases where the State allocates land with land use fees, and the project implementer voluntarily advances such costs to the entity responsible for compensation, support, and resettlement as prescribed in Clause 2 of Article 94 of the Land Law 2024; this does not apply to additional land use periods due to extensions or adjustments in the duration of land use rights and shall be implemented as follows:"

10. Amend and supplement some Points and Clauses of Article 17 as follows:

a) Amend and supplement Point a of Clause 10 as follows:

"a) Domestic organizations that have been exempted or reduced from land use fees according to the law and now transfer or contribute capital through land use rights in accordance with the law must pay to the State an amount corresponding to the land use fees that were exempted or reduced at the time of land allocation or permission to change land use purposes as stipulated in Point b of Clause 3 of Article 33 of the Land Law and must also pay an additional amount for the period from the date of exemption or reduction of land use fees to the date of transfer or contribution of capital through land use rights according to the provisions of Point d of Clause 2 of Article 257 of the Land Law 2024, Clause 2 of Article 50, and Clause 9 of Article 51 of Decision No. 103/2024/NĐ-CP (amended and supplemented by Point b of Clause 18 and Point d of Clause 19 of Article 1 of Decision No. 291/2025/NĐ-CP).

The calculation of the land use fees that must be paid to the State shall be carried out according to the provisions of Articles 6 and 7 of this Decree based on the policy at the time when the competent state agency issued the decision on land allocation or permission to change land use purposes (as if there was no exemption or reduction of land use fees); specifically, the land price for this calculation is the land price in the land price list, adjusted land price coefficient (if any) at the time when the competent state agency issued the decision on land allocation or permission to change land use purposes as stipulated in Clause 7 of Article 7 of Resolution No. 254/2025/OH15."

b) Amend and supplement Points a, b, and c of Clause 6 as follows:

"a) The amount of land use fees that must be recovered due to exemptions or reductions is calculated as follows:

a1) The amount of land use fees that must be recovered due to exemptions or reductions (including cases where the land user has been exempted or reduced from land use fees according to the law before the Land Law 2024 came into effect but now the competent authority finds that the land user does not meet the conditions for exemption or reduction of land use fees (if any) as prescribed) is calculated according to the policy at the time when the competent state agency issued the decision on land allocation or permission to change land use purposes; specifically, the land price is calculated based on the land price in the land price list, adjusted land price coefficient (if any) at the time when the competent state agency issued the decision on land allocation or permission to change land use purposes plus the equivalent amount of late payment fees according to the tax management laws at each period.

In cases where the land user requests not to apply for preferential treatment because they no longer meet the conditions for exemption or reduction (voluntarily returning the land use fees that were exempted or reduced), the amount of land use fees that must be recovered is calculated according to the policy at the time when the competent state agency issued the decision on land allocation or permission to change land use purposes; specifically, the land price is calculated based on the land price in the land price list, adjusted land price coefficient (if any) at the time when the competent state agency issued the decision on land allocation or permission to change land use purposes plus the additional recovery amount calculated according to Point d of Clause 2 of Article 257 of the Land Law 2024, Clause 2 of Article 50 of this Decree.

The land user does not need to return the preferential land use fees based on investment priority areas if during the land use period, there is a change in the regulations regarding the List of Investment Priority Areas as prescribed by the investment law.

a2) The period for calculating the equivalent late payment fees and additional recovery amounts as stipulated in Subpoint a1 of this point is from the date of exemption or reduction of land use fees to the date when the competent authority decides to recover the land use fees that were exempted or reduced.

b) The competent authority issuing decisions on land allocation or permission to change land use purposes has the authority to recover the land use fees that were exempted or reduced.

Procedures and formalities for calculating and recovering land use fees that were exempted or reduced:

c1) During the process of implementing the procedures and formalities for transferring land and issuing Land Use Right Certificates to land users, the competent land management agency shall be responsible for compiling and consolidating cases where land is transferred and certificates are issued to entities eligible for exemption or reduction of land use fees, and shall transfer such information to tax authorities and relevant agencies for monitoring in accordance with regulations.

In the course of implementation, if the authority or person with jurisdiction discovers that an entity which has been exempted or reduced from land use fees does not meet the conditions for such exemptions or reductions at the time of granting them, or uses the land for purposes other than those specified in the land transfer decision but is not subject to land recovery under the law on land, then the authority or person with jurisdiction shall send this information to the competent land management agency for it to take the lead and coordinate with relevant agencies to inspect and review.

If, after inspection and review, it is determined that an entity which has been exempted or reduced from land use fees did not meet the conditions for such exemptions or reductions at the time they were granted, or used the land for purposes other than those specified in the land transfer decision but is not subject to land recovery under the law on land, then the competent land management agency shall report to the Chairman of the People's Committee at the same level to decide on revoking the exemptions or reductions of land use fees and transfer the information to the tax authority to calculate and collect the land use fee payable (which was not exempted or reduced) and the additional amount equivalent to the late payment of the land use fee as stipulated in point a of this clause.

c2) Where a land user requests that the preferential treatment not be applied because they no longer meet the conditions for exemption or reduction (voluntarily returning the land use fee already exempted or reduced), they shall submit a written request to the competent land management agency for it to report to the Chairman of the People's Committee at the same level to decide on revoking the exemptions or reductions of land use fees and transfer the information to the tax authority to calculate and collect the land use fee payable (which was not exempted or reduced) and the additional amount as stipulated in point a of this clause.

11. Amend and supplement Clause 6 of Article 19 as follows:

"6. Based on the Information Transfer Form issued by the Land Registration Office or the One-Stop Service Center or the agency signing the BT Contract (in the case of transferring land or leasing land to settle the BT Contract), or the agency or person authorized to prepare the Information Transfer Form, which includes information on: land price for calculating land use fees, beneficiaries, area, reduction rate of land use fees, and the tax authority calculates the land use fee payable and the amount of land use fee reduced. The reduction of land use fees shall be implemented concurrently with the calculation of the land use fee payable according to the provisions of Article 20 of this Decree."

12. Amend Article 21 as follows:

a) Amend and supplement point a, Clause 1 as follows:

"a) Based on the land allocation decision, the decision to change the purpose of land use, the decision to adjust the detailed planning, the decision to change the form of land use, the need to recognize land use rights, and the documents submitted by the land user to the competent authority in accordance with the law on land, the Land Registration Office or the One-Stop Service Center or the agency signing the BT Contract (in the case of transferring land or leasing land to settle the BT Contract), or the agency or person authorized to prepare the Information Transfer Form shall transfer the Information Transfer Form to the tax authority to calculate the land use fee in accordance with the law."

b) Amend and supplement point b of Clause 1 as follows:

"b) The tax authority bases its actions on the documents transferred by the Land Registration Office or the One-Stop Service Center or the agency signing the BT Contract (in the case of transferring land or leasing land to settle the BT Contract), or the agency or person authorized to prepare the Information Transfer Form, including:

b1) The Information Transfer Form (information about the land user, land area, location, purpose of land use, origin of land use, and land price for calculating land use fees; beneficiaries, area, reduction rate of land use fees; construction costs (if any) determined by the competent construction management agency in accordance with the law on construction).

b2) The land allocation decision, the decision to permit the change of land use purpose, the decision approving the specific land price for calculating land use fees of the project or the land price list, and the land price adjustment factor.

b3) The confirmation document from the Chairman of the Commune People's Committee regarding the compensation, support, and resettlement funds deducted from the land use fee (in the case where the project implementer advances these funds). For this case, the procedure shall be carried out in accordance with Clause 2 of Article 16 of this Decree.

Within seven working days from the date of receiving all documents as stipulated in this clause, the tax authority shall calculate the land use fee payable, issue a notice of payment of land use fee in accordance with the regulations (the Notice of Payment of Land Use Fee shall be implemented according to Model No. 01a or Model No. 01b in Appendix I attached to this Decree).

The Notice of Payment of Land Use Fee shall be sent simultaneously to the State Treasury at the same level for monitoring and accounting in accordance with the regulations.

c) Amend and supplement points a and b of Clause 2 as follows:

"a) Based on the land allocation decision, the decision to permit the change of land use purpose, the decision to change the form of land use, the application (document) requesting recognition of land use rights for households and individuals, and other documents in accordance with the law on land, the Land Registration Office or the One-Stop Service Center or the agency signing the BT Contract (in the case of transferring land or leasing land to settle the BT Contract), or the agency or person authorized to prepare the Information Transfer Form shall transfer the Information Transfer Form to the tax authority to calculate the land use fee in accordance with the law on issuance of certificates."

b) Based on the Information Transfer Form (information about the land user, land area, land location, land use purpose, land use origin; object, area, amount of land use fee reduction; land price for calculating the land use fee) issued by the Land Registration Office or the One-Stop Service Center or the agency signing the BT contract (in the case of transferring land or leasing land to settle the BT contract) or the agency or person authorized to issue the Information Transfer Form, within five working days from the date of receiving complete valid documents, the tax authority shall perform: calculate the amount of land use fee payable, the amount of land use fee reduction; issue a notice to pay the land use fee; send the notice to the land user and the agency transferring the Information Transfer Form in accordance with the regulations."

d) Amend and supplement Clause 5 as follows:

"5. In cases where the land use fee is calculated based on the land price in the land price list or the land price in the land price list and the land price adjustment factor, the deadline for paying the land use fee shall be implemented according to the provisions of the law on tax management. If the payment deadline is exceeded, the land user must pay the late payment surcharge for the land use fee according to the provisions of the law on tax management, except in cases of recording the land use fee debt as stipulated in Clause 2, Article 22 of this Decree." d) Amend and supplement Clause 6 as follows:

"6. The calculation, collection of the amount of land use fee that has been exempted or reduced and the amount equivalent to the late payment surcharge or additional revenue (if any) in cases where the land use fee that has been exempted or reduced needs to be refunded shall be carried out in accordance with the provisions of Clause 6 and Clause 7, Article 17 of this Decree."

13. Amend and supplement Clause 1 and Clause 2 of Article 26 as follows:

"1. In cases of leasing land annually without going through public auction:

Percentage rate (%) for calculating the annual rental price

a) The percentage rate (%) for calculating the annual rental price is from 0.25% to 3%.

Based on local realities, the People's Committee of the province shall specify the percentage rate (%) for calculating the rental price according to each area and road corresponding to each land use purpose (taking into account factors such as the permitted construction area, non-permitted construction area only used for landscaping and auxiliary purposes) after soliciting opinions from the Provincial People's Council.

b) The land price for calculating the rental fee is the land price as prescribed in Article 5 of this Decree; it is determined in units of VND/square meter (VND/m2).

2. In cases of leasing land for a lump sum payment for the entire lease period without going through public auction, the land price for calculating the rental fee is the land price as prescribed in Article 5 of this Decree; it is determined in units of VND/square meter (VND/m2); specifically as follows:

a) In the case where the Information Transfer Form of the Land Registration Office or the single-window service or the agency signing the BT contract (in the case of allocating land or leasing land to settle the BT contract) or the agency or person authorized to prepare the Information Transfer Form transferred to the tax authority does not include infrastructure construction costs:

b) In the case where the Information Transfer Form of the Land Registration Office or the single-window service or the agency signing the BT contract (in the case of allocating land or leasing land to settle the BT contract) or the agency or person authorized to prepare the Information Transfer Form transferred to the tax authority includes infrastructure construction costs:

The lump sum rental price for the entire lease period

Infrastructure construction costs per square meter recorded on the Information Transfer Form

c) In cases where the land price for calculating the rental fee is the specific land price as prescribed by the Land Law in 2024 or in cases where the land price adjustment factor or the land price list does not include infrastructure construction costs, the rental fee calculation shall exclude infrastructure construction costs of the project."

14. Amend and supplement Clause 1 of Article 29 as follows:

"1. In cases of leasing land without going through public auction for the right to use land, based on the specific land price decided by the Chairman of the People's Committee with competent authority, the land price in the Land Price List, the land price adjustment factor, infrastructure construction costs (if any), the percentage rate (%) for calculating the rental price, the rental price for underground works, the rental price for water surface, the Information Transfer Form issued by the Land Registration Office or the One-Stop Service Center or the agency signing the BT contract (in the case of transferring land or leasing land to settle the BT contract) or the agency or person authorized to issue the Information Transfer Form, the Provincial Tax Department (for organizations, overseas Vietnamese residents, organizations with foreign investment capital), the Local Tax Authority (for other cases) shall determine the annual rental price and the lump sum rental price for the entire lease period."

15. Amend and supplement Point a of Clause 4 of Article 30 as follows:

"a) In cases where the investor is granted an extension of land use for the project as stipulated in Clause 8, Article 81 of the Land Law in 2024, in addition to the rental fee payable, the investor must also pay an additional amount to the State calculated as follows:

Where:

The land price for calculating the rental fee mentioned above is the land price as prescribed in Article 5 of this Decree.

The land price and the percentage rate (%) for calculating the rental price are determined correspondingly with the land use purpose leased by the State;

If the extension period does not end on a full month, periods of 15 days or more are considered as one full month, and periods under 15 days are not counted towards the additional payment for those days."

16. Add Clause 4a to Article 34 as follows:

"4a. In cases of using land as stipulated in Point a of Clause 3 and Point d of Clause 13 of Article 3 of Resolution No. 254/2025/QH15 and being leased by the competent state agency or allowed to change the land use purpose to implement an investment project, if there is an area of land recovered by the State and transferred to the land user to implement the project, the rental fee shall be calculated according to the Government Decree detailing some provisions of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly on some mechanisms and policies to resolve difficulties and obstacles in implementing the Land Law regarding land use fees and land rental fees."

17. Amend and supplement Point a of Clause 2 of Article 37 as follows:

"2. In cases of leasing land for a lump sum payment for the entire lease period.

a) For cases where the rental fee is exempted according to Article 39 of this Decree:

Where:

In cases where the land price for calculating the rental fee is the land price in the land price list:

The lump sum rental price for the lease period after

In cases where the land price for calculating the rental fee is the land price in the land price list and the land use factor:

The lump sum rental price for

The land price according to the land use purpose

the lease period after deducting

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

a) Amend and supplement Clause 1 as follows:

"1. The person who is leased land by the State must go through procedures to be exempted from paying the rental fee for some years or have the rental fee reduced according to the regulations:"

a) In the case where the subject is eligible for exemption or reduction of land lease fees for several years but the entity renting land from the State does not complete the procedures to be exempted or reduced from paying the land lease fee as prescribed by law, such entity must pay the land lease fee according to the provisions of the law. If the procedures to be exempted or reduced from paying the land lease fee are delayed, the land user will only be exempted or reduced from paying the land lease fee for the remaining preferential period starting from the time when the valid procedures to be exempted or reduced from paying the land lease fee are completed as prescribed; the period of delay in completing the procedures shall not be exempted or reduced from paying the land lease fee.

b) In the case where at the time of completing the procedures to be exempted from paying the land lease fee, the period for exemption of the land lease fee has expired as prescribed in Article 39 of this Decree, the land user shall not be exempted from paying the land lease fee.

b) Amend and supplement Point a Clause 7 as follows:

"a) In the case where the entity is granted land lease with payment of the land lease fee in one lump sum for the entire lease period, which has been exempted or reduced according to the provisions of the law, and now transfers or contributes capital using the right to use the land in accordance with the provisions of the law, it must pay to the State an amount corresponding to the land lease fee that was exempted or reduced at the time of granting the land lease and allowing the change of land use purpose as stipulated in Point b Clause 3 Article 33 of the Land Law, and must also pay an additional amount for the period from the date of exemption or reduction of the land lease fee to the date of transfer or contribution of capital using the right to use the land according to the provisions at Point d Clause 2 Article 257 of the Land Law 2024, Clause 2 Article 50, Clause 9 Article 51 of Decision No. 103/2024/NĐ-CP (amended and supplemented at Point b Clause 18, Point đ Clause 19 Article 1 of Decision No. 291/2025/NĐ-CP).

The calculation of the land lease fee that must be paid to the State due to exemption shall be carried out according to the provisions of Clause 2 Article 30, Article 34 of this Decree based on the policy at the time the competent state agency issues the decision to grant the land lease and allow the change of land use purpose (as if there were no exemption or reduction of the land lease fee); specifically, the land price for calculating this amount is the land price in the land price table, adjusted land price coefficient (if any) at the time the competent state agency issues the decision to grant the land lease and allow the change of land use purpose as stipulated in Clause 7 Article 7 of Resolution No. 254/2025/QH15.

19. Amend and supplement Article 41 as follows:

Article 41. Procedures, formalities, and authority for exemption and reduction of land lease fees.

1. In the case where the land lease fee is exempted for the entire lease period, the procedures for determining the land price and calculating the exempted land lease fee as prescribed in Clause 3 Article 157 of the Land Law 2024 shall not be implemented. The land user who is exempted from paying the land lease fee does not need to submit a request for exemption of the land lease fee.

In the case where the entity is granted land lease with annual payment of the land lease fee and is exempted from paying the land lease fee for several years as prescribed in Article 39 of this Decree (or is deducted compensation, support, and resettlement costs converted into the number of years or months to fulfill financial obligations regarding the land lease fee), at least six months before the end of the exemption period (or the completion time of the financial obligation due to deduction of compensation, support, and resettlement costs), the land user must complete the procedures to declare and pay the land lease fee according to this Decree. If the land user delays in completing the procedures to declare and pay the land lease fee, they must pay the back taxes annually according to the policy and land price of each year; simultaneously, they must pay an equivalent amount of late payment penalty for the land lease fee according to the law on tax management calculated on the amount of land lease fee that should have been paid during the period of delay in completing the declaration procedures.

The Land Registration Office or the One-Stop Service Center or the agency signing the BT contract (in cases of transferring land or leasing land to settle the BT contract) or the agency or person authorized to establish the Information Transfer Form must transfer the Information Transfer Form to the tax authority to calculate the land use fee and land lease fee according to Articles 42 and 43 of this Decree.

2. In the case where the land lease fee is exempted for several years, the land lessee submits the application for exemption of the land lease fee through the One-Stop Service Center. The Land Registration Office or the One-Stop Service Center or the agency signing the BT contract (in cases of transferring land or leasing land to settle the BT contract) or the agency or person authorized to establish the Information Transfer Form, including information about: land price for calculating the land lease fee, the object, area, and exemption period of the land lease fee; transfer the Information Transfer Form to the land user and the tax authority for monitoring and implementing the procedures to calculate the annual land lease fee after the exemption period ends or for the tax authority to calculate and notify the land lease fee to be paid in one lump sum for the entire lease period after deducting the exemption period for several years as prescribed in Point a Clause 2 Article 37 of this Decree.

3. In the case where the land lease fee is reduced, the land lessee must submit the application for reduction of the land lease fee through the One-Stop Service Center. The Land Registration Office or the One-Stop Service Center or the agency signing the BT contract (in cases of transferring land or leasing land to settle the BT contract) or the agency or person authorized to establish the Information Transfer Form, including information about: land price for calculating the land lease fee, the object, area, and reduction rate of the land lease fee; transfer the Information Transfer Form to the land user and the tax authority. The tax authority calculates the reduced land lease fee, the amount of land lease fee to be paid, and issues the Notice of Land Lease Fee Collection according to the provisions.

20. Amend and supplement the title of Clause 1 Article 42 as follows:

"1. On the basis of the Information Transfer Form (which includes information on area, location, purpose, form of land lease, lease term; objects exempted from land rent for some years, reduced land rent; exemption period for some years, reduction period, reduction rate of land rent, infrastructure construction costs (if any) determined by competent authorities in charge of construction in accordance with construction laws); decisions on land prices and unit prices for leasing land to construct underground works by the provincial People's Committee; land price lists, adjustment factors for land prices, and rates (%) for calculating land rents prescribed by the provincial People's Committee; tax authorities shall organize the calculation, collection, and payment of land rents as follows:"

21. Amend and supplement Article 44 as follows:

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

"a) Determine the location, position, area, type of land, purpose of land use, time for calculating land use fees and land rents (including the actual handover time of land for additional payments as stipulated in Clause 2, Article 50 and Clause 9, Article 51 of this Decree), lease term, unit price for leasing land as prescribed in Clause 2, Article 29 of this Decree, specific land prices, land prices in the land price list, adjustment factors for land prices in cases where obligations for land use fees and land rents, additional payments as prescribed in this Decree arise (including determining the amount of land use fees and land rents before changing the purpose, before adjusting detailed planning, adjusting land allocation decisions, leasing land); Information Transfer Form (information about the land user, land area, land location, purpose of land use, origin of land use, and land price; objects exempted from land rent for some years, reduced land use fees, land rents; exemption period for some years, reduction period, reduction rate of land use fees, land rents, infrastructure construction costs (if any) determined by competent authorities in charge of construction in accordance with construction laws)."

b) Amending and supplementing Point a Clause 3 as follows:

"a) Based on the provisions of this Decree and the Information Transfer Form issued by the Land Registration Office or the One-Stop Service Center or the agency signing the BT Contract (in cases of allocating land or leasing land to settle BT contracts) or the agency or person authorized to issue the Information Transfer Form transferred to it, the tax authority shall calculate land use fees and land rents (including water surface rents, rents for constructing underground works, rents for underground works outside the land use space as prescribed in Clause 3, Article 27 of this Decree); land prices before changing the purpose of land use as prescribed in Articles 7, 8, 34; additional amounts as prescribed in Article 15, Clause 4, Article 30, Clause 2, Article 50, Clause 9, Article 51; the amount of land use fees and land rents that must be recovered according to Article 17, Article 38 of this Decree, Government Decrees detailing certain provisions of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly regarding mechanisms and policies to resolve difficulties and obstacles in implementing the Law on Land concerning land use fees and land rents; the amount of land use fees and land rents reduced and notify the land users according to the provisions of this Decree."

22. Amend and supplement Clause 6 of Article 48 as follows:

"6. Specify the procedures for transferring files to determine financial obligations related to land in the regulations on administrative procedures for land.

The procedure for transferring files to determine financial obligations related to land shall be specified based on the regulations on the sequence and procedures for allocating land, leasing land, permitting changes in land use purposes, recognizing land use rights, extending land use periods, adjusting land use periods, changing land use forms, registering land changes, determining land prices for calculating land use fees and land rents, and the sequence and procedures for calculating, collecting, and paying land use fees and land rents as prescribed in this Decree; including specifying the specific deadlines from the date of decision on land allocation, leasing land, permitting changes in land use purposes, extending land use periods, adjusting land use periods, changing land use forms, or from the date of submitting applications for recognizing land use rights, registering land changes, the Land Registration Office or the One-Stop Service Center or the agency signing the BT Contract (in cases of allocating land or leasing land to settle BT contracts) or the agency or person authorized to transfer the Information Transfer Form to the tax authority to calculate land use fees and land rents; clearly specify the deadlines for competent state agencies to determine and decide on land prices for calculating land use fees and land rents.

When the provincial People's Committee specifies administrative procedures for land, it must clearly define the responsibilities of agencies and persons authorized at the local level at each step of the procedure; the maximum time limit for completing each procedure; required documents, including proof of eligibility for exemptions or reductions in financial obligations (if applicable); models for administrative procedures must clearly specify mandatory information for determining financial obligations related to land (including information on reducing land use fees and land rents, exemption periods for some years; deductions from financial obligations; information on changes in land use rights and attached assets).

During the period when regulations on administrative procedures for land have not been issued as prescribed in this clause, the provincial People's Committee may decide to apply administrative procedures for land as prescribed by law prior to the effective date of this Decree or decide administrative procedures for land for specific cases."

23. Amend and supplement Clause 3 of Article 50 as follows:

"In cases where households or individuals have recorded debts for land use fees on Certificates of Ownership according to the laws of different periods but have not fully settled these debts before the effective date of this Decree, they shall continue to pay the remaining land use fees according to the policy and land prices at the time of issuing the Certificate of Ownership (or according to the amount recorded on the Certificate of Ownership determined in accordance with the relevant laws)."

The period for paying off land use rights fees shall be implemented in accordance with the provisions of the Government's Decree on compensation, support, and resettlement when the State recovers land; the Government's Decree on basic land surveys; registration, issuance of certificates of land use rights, ownership of attached assets, and the land information system; and Article 22 of this Decree.

24. Replace or abolish certain terms and phrases as follows:

a) Replace the phrases: "Land price specified in the Land Price Table" at point a, clause 1, point a, clause 2, point a, point b, clause 3, point a, point b, clause 4, Article 10; point a, point b, clause 1, point a, point b, clause 2, point a, point b, clause 3, point a, clause 4, Article 11; point a, clause 3, Article 12 and the phrase "Price of recognized land types specified in the land price table" at point b, clause 1, point b, clause 2, point c, point d, clause 3, point c, point d, clause 4, Article 10; point c, clause 1, point c, clause 2, point c, clause 3, point b, clause 4, Article 11 with "Land price for land use rights payment".

Replace the phrase "People's Committee of the commune level" at clause 2, Article 52 of Decree No. 103/2024/ND-CP (amended and supplemented by point a, clause 2, Article 1 of Decree No. 291/2025/ND-CP) with "Chairman of the People's Committee of the commune level".

b) Remove the phrase "non-aircraft services" at point a, clause 1, Article 40.

Article 14. Implementation clause

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

2. In cases where the normative legal documents referred to in this Decree are amended, supplemented, or replaced, they shall be implemented according to the corresponding provisions in those amended, supplemented, or replacing documents.

3. Abolish Article 3, clause 4, Article 18, clause 7, and clause 8, Article 19, Article 23,

Abolish the Decision on reducing land lease fees according to Model No. 02 attached as Appendix II to Decree No. 103/2024/ND-CP.

4. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairmen of provincial and centrally-administered city People's Committees within their respective functions and tasks shall be responsible for guiding and implementing this Decree.

PRIME MINISTER
DEPUTY PRIME MINISTER
THE DEPUTY PRIME MINISTER

Place of Receipt:

The Central Committee of the Communist Party of Vietnam;

Prime Minister, Deputy Prime Ministers;

People's Councils, People's Committees of provinces, centrally-administered cities

Central Party Office and Party Committees:

President's Office;

National Ethnic Council and Committees of the National Assembly;

National Assembly Office;

Supreme People's Court;

Supreme People's Procuracy;

State Audit Agency;

Central Committee of the Vietnam Fatherland Front;

Central agencies of political-social organizations;

VPCP: Deputy PMs, Advisors to the Prime Minister, Assistant to the PM, General Director of the Government News Agency, all Departments, Bureaus, units under direct management, Official Gazette;

Lru: VT, NN (2b). 70