The Government issued Decree No. 50/2026/ND-CP dated January 31, 2026, providing guidance on the implementation of Resolution No. 254/2025/QH15, which sets out mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use levy and land rental payments.
=> See more: Plan for developing decrees guiding the digital technology law
Image 1. “Guidance on Calculation of Land Use Levy When Converting Garden/Pond Land to Residential Land from January 31, 2026”_ Hotline: 097 211 8764
Accordingly, Decree No. 50/2026/ND-CP provides regulations on the calculation of land use levy payable by households and individuals when converting land use purposes from garden land, pond land, or agricultural land to residential land as prescribed in Point c, Clause 2, Article 10 of Resolution No. 254/2025/QH15, as follows:
- The calculation of land use levy under this Article shall be applied only once per household or individual and shall apply to one land parcel selected by the household or individual. For any subsequent conversion of land use purpose on the same parcel or for conversion of another parcel, the land use levy shall be calculated at 100% of the difference between the land use levy calculated based on residential land prices and that calculated based on agricultural land prices at the time of the competent state authority’s decision permitting the change of land use purpose..
Image 2. “Guidance on Calculation of Land Use Levy When Converting Garden/Pond Land to Residential Land from January 31, 2026”_ Hotline: 097 211 8764
- In cases where a household or individual has multiple land parcels (including parcels located in different provinces or centrally governed cities) eligible for conversion under Decree No. 50/2026/ND-CP, the household or individual may select one (01) land parcel to apply the preferential land use levy calculation under this Decree. The household or individual must commit to this selection and take responsibility for the accuracy of such commitment, as stated in the application for change of land use purpose.
- If a competent authority discovers that a household or individual has already benefited from the land use levy calculation under Point c, Clause 2, Article 10 of Resolution No. 254/2025/QH15, but still requests to select another land parcel to continue enjoying this policy, the information shall be transferred to the tax authority. The tax authority shall recalculate the land use levy at 100% of the difference between the residential land price and the agricultural land price at the time of the decision permitting the land use conversion. Any amount already paid (if any) shall be deducted from the recalculated payable amount. Additionally, the household or individual must pay a late payment amount equivalent to the late payment interest calculated from the date of the land use conversion decision to the date the competent authority issues a written notice transferring the violation to the tax authority, in accordance with the law on tax administration.
- The counting of the number of land use conversions, determination of residential land allocation quota, and selection of land parcel for conversion under this Article shall be calculated from August 1, 2024.
- The residential land price and agricultural land price used for calculating the land use levy shall be the land prices specified in the official land price list issued in accordance with Article 8 of the Government’s Decree detailing and guiding certain provisions of Resolution No. 254/2025/QH15, applicable at the time the competent state authority issues the decision permitting the change of land use purpose.
=> See more: Promoting trade promotion, expanding and diversifying markets, exported goods and supply chain
=> See more: 12 CASES OF WHOLLY OBTAINED GOODS UNDER THE AKFTA AGREEMENT
Image 3. Free legal advice_ Hotline: 097 211 8764
Social and Economic General Department – TLK Law Company Limited
Dear Readers,
In addition to providing you with useful knowledge and information about economic and socio-cultural life, TLK Law Company Limited is also an organization offering professional services in Legal Consulting, Accounting - Tax, and Trade Promotion with many years of experience.
With the desire to fulfill our social responsibility, if you need advice on legal matters, please contact us at the hotline: 097 211 8764 to receive direct consultation from our lawyers (completely free of charge).
