At its 10th Session, the 15th National Assembly of the Socialist Republic of Viet Nam adopted Resolution No. 254/2025/QH15 on certain mechanisms and policies to remove difficulties and obstacles in the organization and implementation of the 2024 Law on Land.
=> See more: Subjects exempted from agricultural land use tax from 01/01/2026
Under the new regulations, the land price framework promulgated pursuant to the 2013 Law on Land will officially cease to be effective as of 01 January 2026. In replacement thereof, land price lists shall be formulated in accordance with the 2024 Law on Land by the provincial-level People’s Committees and submitted to the People’s Councils of the same level for approval, for annual application.
Unlike the previous regime, land price lists will no longer remain stable over a five-year cycle but will be updated on a regular basis to ensure close alignment with market fluctuations. Land prices shall be determined in detail for each land parcel and location, based on land database information, actual transaction prices, auction results, land-use planning, infrastructure conditions, and land-use purposes.
The new land price lists will serve as the basis for determining land use fees, land rents, relevant taxes and charges, starting prices for auctions of land use rights, as well as compensation amounts payable upon land recovery by the State. This adjustment is expected to address the long-standing issue of significant discrepancies between State-determined land prices and market prices, which has caused numerous difficulties in compensation and site clearance in recent years.
Image 1. New regulations on land price framework applicable from 01 January 2026_Hotline: 0972118764
A matter of particular public concern is the new policy on land use fees applicable to the conversion of land-use purposes from agricultural land to residential land.
Pursuant to regulations effective from 01 January 2026, land users are required to pay only 30% of the difference between the residential land price and the agricultural land price for the area within the prescribed quota. For the area exceeding the quota but not exceeding one additional quota, the payable amount shall be 50% of the price difference. Any area exceeding such limit shall continue to be subject to 100% of the price difference.
This policy applies to cases involving garden and pond land within the same land parcel as residential housing; land originating as garden or pond land attached to residential land but subsequently subdivided; or land parcels formed prior to 01 July 2014.
The substantial reduction in land use fees is expected to ease the financial burden on land users, particularly in rural and peri-urban areas where land-use purpose conversion is common.
=> See more: Procedures for constructing the first land price list for publication and application from January 1, 2026
Image 2. New regulations on land price framework applicable from 01 January 2026_Hotline: 0972118764
Another noteworthy aspect is the transitional provision applicable to cases where permission for land-use purpose conversion was granted prior to the effective date of the new policy.
According to the National Assembly’s Resolution, where land users have been permitted to change land-use purposes but have not yet paid land use fees, the tax authority shall re-determine the financial obligations in accordance with the new regulations. In cases where land use fees have already been paid, the competent authorities shall conduct a review; if the amount paid exceeds the amount payable under the new regulations, the difference shall be offset or refunded in accordance with applicable laws.
These provisions aim to safeguard the lawful rights and interests of land users while ensuring consistency and uniformity in policy implementation.
=> See more: Guidance on the establishment of the Asset Valuation Council in criminal proceedings from September 22, 2025
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