Land use levy is the amount of money that a land user must pay to the State when the State allocates land with the collection of land use levy, permits the change of land use purpose, or recognizes land use rights. In case of past the land use levy payment time limit, the land user must pay interest on late payment of land use levy in accordance with law.
=>See more: Announcement of new land price list from January 1, 2026 according to the Land Law 2024
Photo 1: Deadline for payment of land use levy according to the 2024 Land Price List Hotline: 0972118764
Decree 126/2020/ND-CP stipulates the deadline for payment of land use levy as follows:
- Within 30 days from the date of issuance of the notice of land use levy payment, the land user must pay 50% of the land use levy according to the notice.
- Within 90 days from the date of issuance of the notice of land use levy payment, the land user must pay the remaining 50% of the land use levy according to the notice.
- Within 30 days from the date of issuance of the notice of land use levy payment, the land user must pay 100% of the land use levy according to the notice in case of re-determination of the payable land use levy amount beyond the time limit of 5 years from the date of issuance of the decision on land allocation for resettlement but the households and individuals have not fully paid the outstanding land use levy amount.
In addition, clause 5, Article 21 of Decree 103/2024/ND-CP stipulates the deadline for land use levy payment for the case of calculating land use levy according to the Land Price List as follows:
In case of calculation of land use levy according to the land price in the land price list, the time limit for payment of land use levy shall comply with the law on tax administration. Past the land use levy payment deadline, land users must pay interest on late payment of land use levy in accordance with the law on tax administration, except for the case of land use levy debit specified in clause 2, Article 22 of Decree 103/2024/ND-CP.
Thus, land users need to understand the deadline for paying land use levy according to the new provisions of law. If the land user still fails to pay or fails to fully pay the land use levy even though it has been coerced by the competent authority to perform its financial obligations, the land will be recovered by the competent State agency.
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