Decree 50/2026/ND-CP detailing Resolution 254/2025/QH15 mechanisms and policies on land use levy and land rental

DECREE

Detailing a number of articles of the Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly providing for certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use levy and land rental

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

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

Pursuant to the Land Law No. 31/2024/QH15, which was amended and supplemented by the Laws No. 43/2024/QH15, 47/2024/QH15, 58/2024/QH15, 71/2025/QH15, 84/2025/QH15, 93/2025/QH15 and 95/2025/QH15;

Pursuant to the Resolution No. 190/2025/QH15 of the National Assembly, providing regulations on the settlement of certain issues related to the reorganization of the state apparatus;

Pursuant to the Resolution No. 254/2025/QH15 of the National Assembly, providing for certain 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 hereby promulgates the Decree detailing a number of articles of the Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly providing for certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use levy and land rental.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details a number of articles of the Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly providing for certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use levy and land rental, including:

1. Bases for calculation of land use levy and land rental defined in Clauses 1, 2 and 6, Article 5 of Resolution No. 254/2025/QH15.

2. Calculation of land use levy and land rental upon land repurposing as prescribed at Point b Clause 2 and Point d Clause 13 Article 3, Clause 10 Article 4, and Clause 2 and Point b Clause 3 Article 10 of Resolution No. 254/2025/QH15.

3. Settlement of land rental and late land rental payment interests specified at Point c, Clause 9, Article 4 of Resolution No. 254/2025/QH15 in cases of public non-business units’ shift from land lease to land allocation without collection of land use levy under the 2024 Land Law.

4. Calculation of land use levy, land rental already exempted or reduced prescribed in Clause 7 Article 7 of Resolution No. 254/2025/QH15 with respect to the cases prescribed at Point b Clause 3 Article 33 of the 2024 Land Law.

5. Handling of compensation, support, and resettlement amounts advanced by the investors prescribed in Clause 8 Article 3 of Resolution No. 254/2025/QH15.

6. Calculation of land rental payable by investors replacing investors that have been dissolved, gone bankrupt; investors being the transferees of land-using investment projects as prescribed in Clause 7 Article 4 of Resolution No. 254/2025/QH15.

7. Exemption from, reduction of land use levy, land rental for other cases as prescribed at Point a Clause 3 Article 10 of Resolution No. 254/2025/ND-CP.

8. Exemption from land rental for certain years, reduction of annual land rental as prescribed in Clause 1 Article 10 of Resolution No. 254/2025/ND-CP.

9. Transitional handling of land use levy and land rental.

Article 2. Subject of application

This Decree applies to state agencies, land users, organizations, and individuals involved in the implementation of Clause 1 of this Decree.

Chapter II

SPECIFIC PROVISIONS

Article 3. Bases for calculation of land use levy defined in Clause 1 Article 5 of Resolution No. 254/2025/QH15

1. Land area for calculation of land use levy under Article 4 of the Government's Decree No. 103/2024/ND-CP dated July 30, 2024, providing land use levy and land rental (as amended and supplemented by Decree No. 291/2025/ND-CP).

2. Land price for calculation of land use levy is the land price determined in accordance with Articles 7 and 8 of Resolution No. 254/2025/QH15, the Government’s regulations on land prices, and Clause 1 Article 13 of this Decree.

3. Policies on exemption or reduction of land use levy as defined in Articles 17, 18 and 19 of Decree No. 103/2024/ND-CP (as amended and supplemented by Clauses 5, 6, 7 and Point b Clause 22 Article 1 of Decree No. 291/2025/ND-CP).

4. Infrastructure construction costs:

a) Infrastructure construction costs shall be determined in accordance with the law on construction.

b) The agency in charge of construction management shall determine the infrastructure construction costs per 1 m² of land within the project scope (if any) and transfer the information to the land registration office or the inter-agency single-window section or the agency signing the Build-Transfer (BT) contract (in case of land allocation or land lease for payment of a BT contract) or the agency or competent person assigned to prepare the slip for forwarding information (below referred to as information slip) for recording the information in the information slip to be forwarded to the tax agency.

c) In case the land price for calculation of land rental is a specific land price, or the land price adjustment coefficient or the land price list is exclusive of infrastructure construction costs, the bases for calculation of land rental shall not include the project’s infrastructure construction costs.

5. The rate for calculation of land use levy collection is 100%, except for the cases specifically provided at Point c Clause 2 Article 10 of Resolution No. 254/2025/QH15, Clause 4 Article 6, and Articles 9, 10, 11 and 12 of Decree No. 103/2024/ND-CP (as amended and supplemented at Points d, dd and e Clause 22 Article 1 of Decree No. 291/2025/ND-CP).

Article 4. Bases for calculation of land rental defined in Clause 2 Article 5 of Resolution No. 254/2025/QH15

1. Land area for calculation of land rental defined in Article 24 of Decree No. 103/2024/ND-CP (as amended and supplemented by Decree No. 291/2025/ND-CP).

2. Land lease period, extended land use period defined in Article 25 of Decree No. 103/2024/ND-CP (as amended and supplemented by Decree No. 291/2025/ND-CP).

3. Unit rate of land rental as specified in Article 26 of Decree No. 103/2024/ND-CP (as amended and supplemented at Clause 14 Article 13 of this Decree).

4. Form of land lease by the State, which is either land lease with annual payment of land rental or land lease with one-off payment of land rental for the entire lease period.

5. State’s policy on land rental exemption and reduction.

6. Infrastructure construction costs shall comply with Points a and b Clause 4 Article 3 of this Decree.

In case the land price for calculation of land rental is a specific land price, or the land price adjustment coefficient or the land price list is exclusive of infrastructure construction costs, the bases for calculation of land rental shall not include the project’s infrastructure construction costs.

Article 5. Calculation of land use levy and land rental for the cases of land use specified at Point b Clause 2 and Point d Clause 13 Article 3 of Resolution No. 254/2025/QH15

For cases of land use specified at Point a Clause 3 and Point d Clause 13 Article 3 of Resolution No. 254/2025/QH15, where a competent state agency allocates land, leases land or permits land repurposing for implementation of an investment project of which a portion of the land area is recovered by the State and allocated to the land user for project implementation, the land use levy and land rental shall be calculated in accordance with Clause 4 Article 7 and Clause 3 Article 34 of Decree No. 103/2024/ND-CP; in which, the land use levy and land rental payable for the types of land after land repurposing and the land use levy and land rental payable for the types of land before land repurposing (below referred to as land-related amount before the land repurposing) shall be calculated for the entire land area of the project (including the land area for which the investor has self-negotiated on the acquisition, the land area recovered by the State and allocated to the investor, and other land areas (if any)). For the land area recovered by the State and allocated to the investor, the land-related amount before the land repurposing of the land area recovered by the State is the compensation, support and resettlement cost in accordance with the plan approved by the competent state agency in accordance with law. For other land areas allocated or leased to the investor in accordance with the land law (if any), the land-related amount before the land repurposing is equal to zero (=0).

Article 6. Calculation of land use levy for households, individuals upon land repurposing from garden land, pond land, agricultural land to residential land as specified at Point c Clause 2 Article 10 of Resolution No. 254/2025/QH15

1. The calculation of land use levy specified in this Article shall apply once for each household or individual and shall be calculated on 01 land parcel selected by the household or individual; the land use levy of the subsequent repurposing for that land parcel or repurposing of another land parcel shall be calculated at 100% of the difference between the land use levy calculated according to the residential land price and the land use levy calculated according to the agricultural land price at the time of issuance of the decision on permission for land repurposing by the competent state agency.

2. In case a household or individual has multiple land parcels (including multiple land parcels in different provinces and centrally-run cities) with permission for land repurposing in accordance with this Decree, such household or individual may select 01 (one) land parcel for application of land use levy calculation as defined in this Decree. The household or individual shall commit to this content and take responsibility for his/her/its commitment, as expressed in the application for land repurposing.

In case the competent agency or person detects that a household, individual has already been applied the land use levy calculation defined at Point c Clause 2 Article 10 of Resolution No. 254/2025/QH15 but still requests to select a land parcel to continue enjoying this policy, such information shall be transferred to the tax agency for the tax agency to recalculate the land use levy at the rate of 100% of the difference between the land use levy calculated according to the residential land price and the land use levy calculated according to the agricultural land price at the time of issuance of the decision on permission for land repurposing; the land use levy amount already paid by the household, individual (if any) shall be deducted from the recalculated land use levy amount; concurrently, the household, individual must pay an amount equivalent to the late payment interest on the land use levy calculated from the time of issuance of the decision on permission for land repurposing to the time the competent agency or person issues a written document transferring the violation to the tax agency in accordance with the law on tax administration.

3. The counting of the number of times of land repurposing, determination of residential land allocation quota, selection of land parcel for land repurposing for application of this Article shall be from August 01, 2024.

4. The residential land price and agricultural land price for calculation of residential land use levy, agricultural land use levy shall be the land prices in the land price list in accordance with Article 8 of the Government’s Decree detailing and guiding a number of articles of Resolution No. 254/2025/QH15 of the National Assembly providing for certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law at the time of issuance of the decision by the competent state agency on permission for land repurposing.

5. The quotas for allocation of residential land used for calculation of land use levy upon land repurposing shall be determined as follows:

a) The residential land allocation quota for calculation of land use levy defined in this Article is the residential land allocation quota provided by the competent state agency in accordance with the land law applicable at the time of issuance of the decision on permission for land repurposing by the competent state agency. Such quota shall be determined for each household or individual. In case a household or individual is formed due to household separation in accordance with law, it shall be counted as 01 land user for application of the land use levy calculation policy defined this Article.

b) In case multiple households, individuals share the land use rights of 01 land parcel, the land area within the residential land allocation quota shall be determined as follows:

b1) In case households, individuals are permitted by the competent state agency to separate the land parcel for each household, individual, the determination of the area within the quota for calculation of land use levy shall be calculated for each land parcel for which the Certificate of land use rights and ownership of land-attached assets is granted and in accordance with the principle that each household, individual permitted to separate the land parcel is entitled to determination of land area within the residential land allocation quota for calculation of land use levy once in accordance with this Decree.

b2) In case households, individuals share the land use rights of 01 land parcel but do not carry out or are not permitted by the competent state agency separation of the land parcel, the determination of the area within the residential land allocation quota shall be calculated according to the quota of the household or individual designated as the representative of persons sharing the land use rights.

c) The residential land allocation quota in the locality applicable to a household upon calculation of land use levy in accordance with this Decree shall be calculated according to the residential land allocation quota applicable to an individual at the time of issuance of the decision on permission for land repurposing and shall not depend on the number of members in the household sharing the land use rights.

3. The calculation of land use levy payable for cases of land repurposing specified in this Article shall comply with Article 20 of Decree No. 103/2024/ND-CP.

4. The collection, remittance, inspection, management of land use levy amounts calculated in accordance with this Decree shall comply with Decree No. 103/2024/ND-CP (as amended and supplemented by Decree No. 291/2025/ND-CP), this Decree and the law on tax administration.

Article 7. Calculation of land use levy, land rental amounts that have been exempted or reduced as specified at Clause 7 Article 7 of Resolution No. 254/2025/QH15

A domestic organization that is allocated land by the State with collection of land use levy or leased land by the State with one-off payment of land rental for the entire lease period for implementation of an investment project with business purpose, and has enjoyed the exemption or reduction of land use levy, land rental and now transfers land use rights or contributes land use rights as capital in accordance with Point b Clause 3 Article 33 of the 2024 Land Law shall pay to the State:

1. An amount corresponding to the land use levy, land rental amounts that have been exempted or reduced (except for otherwise defined by relevant laws) in accordance with Point b Clause 3 Article 33 of the 2024 Land Law, calculated according to the policies at the time the competent state agency issues the decision on land allocation, land lease, permission for land repurposing (as for cases ineligible for exemption or reduction of land use levy, land rental); particularly, the land price for calculation of this amount is the land price stated in the land price list, the land price adjustment coefficient (if any) at the time the competent state agency issues the decision on land allocation, land lease, permission for land repurposing.

2. An additional amount calculated on the payable amount specified at Clause 1 of this Article for the period from the date of exemption or reduction of land use levy, land rental to the date of transfer of land use rights or contribution of land use rights as capital (according to the transfer or capital contribution contract) at the rate specified at Point d Clause 2 Article 257 of the 2024 Land Law, Clause 2 Article 50, Clause 9 Article 51 of Decree No. 103/2024/ND-CP (as amended, supplemented by Decree No. 291/2025/ND-CP).

Article 8. Handling of compensation, support, and resettlement amounts advanced by the investors prescribed in Clause 8 Article 3 of Resolution No. 254/2025/QH15

1. In case a competent agency or person allocates land with land use levy, leases land in accordance with the land law, if the project-implementing unit voluntarily advances the amount of compensation, support and resettlement according to the compensation, support, resettlement plan approved by the competent agency or person in accordance with Clause 2 Article 94 of the 2024 Land Law, the deduction of amounts of compensation, support and resettlement advanced by the investor from the payable land use levy, land rental shall be calculated for the entire project in accordance with Article 16, Article 31 of Decree No. 103/2024/ND-CP (as amended and supplemented at Clause 4, Point i Clause 22 Article 1 of Decree No. 291/2025/ND-CP).

2. In case a competent agency or person allocating land, leasing land decides on land allocation, land lease according to the schedule of the investment project or according to the schedule of land recovery, compensation, support and resettlement in accordance with Clause 1 Article 4 of Resolution No. 254/2025/QH15 (project having multiple decisions on land allocation, land lease), the calculation of land use levy, land rental, handling of the amounts of compensation, support and resettlement of the project shall be implemented for each decision on land allocation, land lease in accordance with Clause 2 Article 6, Clause 7 Article 30 of Decree No. 103/2024/ND-CP. In case there are multiple forms of land use in one decision on land allocation, land lease, the handling of the amounts of compensation, support and resettlement shall comply with Article 16, Article 31 of Decree No. 103/2024/ND-CP (as amended and supplemented at Clause 4, Points b, k and l Clause 22 Article 1 of Decree No. 291/2025/ND-CP).

3. The deduction of the amounts of compensation, support and resettlement advanced by the investor according to the compensation, support and resettlement plan approved by the competent agency or person in accordance with Clause 2 Article 94 of the 2024 Land Law and Clause 8 Article 3 of Resolution No. 254/2025/QH15 from the land use levy, land rental payable shall not apply to the additional land use period due to extension or adjustment of land use period.

Article 9. Calculation of land rental payable by investors replacing investors that have been dissolved, gone bankrupt; investors being the transferees of land-using investment projects that is permitted to adjust the land use period as prescribed in Clause 7 Article 4 of Resolution No. 254/2025/QH15

In case a new investor replaces an investor that has been dissolved or gone bankrupt; an investor being the transferee of a land-using investment project that is permitted by a competent agency or person to adjust the land use period of the project in accordance with law, the calculation of land rental upon adjustment of the land use period of the project shall comply with Clause 2 Article 35 of Decree No. 103/2024/ND-CP according to the policy and land price at the time the competent agency or person decides on adjustment of the land use period of the project.

Article 10. Exemption from, reduction of land use levy, land rental for other cases as prescribed at Point a Clause 3 Article 10 of Resolution No. 254/2025/QH15

1. Based on the Government’s annual socio-economic administration solutions, the Ministry of Finance shall assume the prime responsibility for, and coordinate with ministries and relevant agencies in, submitting to the Government for consideration and promulgation of regulations on reduction of annual land rental.

2. Other cases eligible for exemption or reduction of land use levy, land rental specified at Point a Clause 3 Article 10 of Resolution No. 254/2025/QH15 include:

a) Cases eligible for exemption or reduction of land use levy, land rental in accordance with Decree No. 230/2025/ND-CP dated August 19, 2025 of the Government providing for other cases eligible for exemption or reduction of land use levy and land rental in accordance with Clause 2 Article 157 of the 2024 Land Law.

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

Land for construction of maritime infrastructure facilities (except for maritime infrastructure assets specified at Point a and Point b Clause 1 Article 3 of Decree No. 84/2025/ND-CP dated April 04, 2025 of the Government providing management, use and exploitation of maritime infrastructure assets) and logistics bases for repair and maintenance of buoys and beacons for marine navigation managed and exploited by state-owned enterprises to provide public non-business services of ensuring maritime safety; coastal information;

Land for construction of works providing air navigation assurance services located outside airports and airfields;

Land not being land for security purpose of public security units having the function of providing public services under the model of public non-business units.

c) Reduction of 30% of annual land use levy for cases of using land for security purpose in combination with conducting production and economic development activities specified at Clause 2 Article 201 of the 2024 Land Law, Decree No. 102/2024/ND-CP dated July 30, 2024 of the Government detailing the implementation of a number of articles of the Land Law; specifically as follows:

The Minister of Public Security shall be responsible for assigning a functional agency to calculate the land use levy amount to be reduced and record it in the notice of financial obligations of the Ministry of Public Security sent to state-owned enterprises or units managed by the Ministry of Public Security under assignment; assigning a functional agency to guide the collection and remittance of annual land use levy in accordance with Decree No. 102/2024/ND-CP and this Decree for state-owned enterprises or units managed by the Ministry of Public Security under assignment.

In case the competent agency detects, through inspection, that the subject using land for security purpose in combination with conducting production and economic development activities does not use land in accordance with the land use plan approved by the competent authority, it must repay the annual land use levy amount that has been reduced in accordance with regulations.

3. In addition to the cases specified at Clause 1 and Clause 2 of this Article, where it is necessary to promulgate preferential policies on land use levy and land rental, ministries, ministerial-level agencies, Government-attached agencies and provincial-level People’s Committees shall submit proposals to the Ministry of Finance for consolidation and submission to the Government for decision. The proposal of Ministries, ministerial-level agencies, Government-attached agencies, provincial-level People’s Committees must clearly identify the political basis, legal basis, practical basis, specifically propose subjects, level of exemption, reduction of land use levy, land rental and fully assess the impacts of the proposed contents.

Article 11. Exemption from land rental for certain years, reduction of annual land rental as prescribed in Clause 1 Article 10 of Resolution No. 254/2025/QH15

1. Persons who are leased land by the State shall carry out procedures for land rental exemption for certain years under regulations.

The order, procedures and competence for exemption of land rental for certain years specified at Clause 1 of this Article shall comply with the regulations on the order, procedures and competence for exemption of land rental specified at Clause 2 Article 41 of Decree No. 103/2024/ND-CP (as amended and supplemented at Clause 15, Point b Clause 22 Article 1 of Decree No. 291/2025/ND-CP and Clause 18 Article 13 of this Decree).

If they are eligible for exemption of land rental for certain years but fail to carry out procedures for such exemption, they shall pay land rental in accordance with law regulations. If they are late in carrying out procedures for land rental exemption, they are only entitled to land rental exemption for the remaining land rental exemption period counting from the time of submission of a valid dossier for land rental exemption as defined; and are not entitled to land rental exemption for the period of failure to carry out procedures.

2. In case of reduction of annual land rental in accordance with the Government’s regulations in the annual socio-economic administration, the land users are not required to carry out procedures requesting reduction of land rental of that year.

Article 12. Transitional handling of land use levy and land rental when Resolution No. 254/2025/QH15 takes effect

1. Transitional handling of land rental of public non-business units specified at Point c Clause 9 Article 4 of Resolution No. 254/2025/QH15 shall be implemented as follows:

a) For a land area used for construction of non-business works of a public non-business unit (except the case specified at Point b of this Clause); now falling into the case of shift from land lease to land allocation without collection of land use levy under the 2024 Land Law, if the tax agency has not issued a notice of land rental payment or has issued a notice of land rental payment and late-payment interest on land rental (if any) but the public non-business unit has not paid or has not fully paid the amount stated in the notice, the public non-business unit is not required to pay land rental and late-payment interest on land rental (if any) for the period of land use before January 01, 2026 until completion of procedures for change of land use form; in case land rental and late-payment interest on land rental (if any) have been paid before the effective date of Resolution No. 254/2015/QH15, the State shall not refund the amount paid.

b) For a land area used by a public non-business unit for production, business, lease, joint venture or association falling into the case of land lease by the State under the 2013 Land Law; now falling into the case of shift from land lease to land allocation without collection of land use levy under the 2024 Land Law and for which the form of land lease with annual land rental payment in accordance with Clause 3 Article 30 of the 2024 Land Law is not selected, the public non-business unit is not required to pay land rental from August 01, 2024 until completion of procedures for change of land use form.

c) Provincial-level People’s Committees shall direct the Provincial Tax Offices to urgently review and adjust the previously issued notices of land rental payment and late-payment interest on land rental based on the written request of the public non-business units in accordance with the law on tax administration; to be completed before January 01, 2027.

2. Transitional handling for cases where households, individuals have been permitted by a competent state agencies to repurpose land falling into the cases specified at Article 6 of this Decree from August 01, 2024 to before January 01, 2026 in accordance with Clause 10 Article 4 of Resolution No. 254/2025/QH15:

a) In case the tax agency has not issued a notice of land use levy payment, the tax agency shall calculate land use levy in accordance with Article 6 of this Decree.

b) In case the tax agency has issued a notice of land use levy payment but the related household or individual has not paid land use levy according to such notice, the household or individual may request the tax agency to recalculate the payable land use levy in accordance with Article 6 of this Decree; the tax agency shall recalculate it and adjust the notice of payable land use levy in accordance with the law on tax administration. The household or individual must pay late-payment interest on land use levy (if any) calculated on the recalculated amount in accordance with the law on tax administration.

c) In case the household or individual has paid part of land use levy according to the notice of the tax agency, it may request the tax agency to recalculate land use levy in accordance with this Decree; the tax agency shall recalculate land use levy and notify it to the land user. The paid land use levy amount shall be settled as follows:

In case the land use levy after recalculation is lower than the payable land use levy but higher than the amount paid, the land user must pay the deficit compared to the recalculated land use levy; concurrently, pay late-payment interest calculated on the deficit after recalculation from the payment deadline stated in the notice to the time of full payment of the deficit;

In case the land use levy after recalculation is lower than the amount already paid, the land user shall be refunded the difference by the State by deducting it from the obligation concerning land use levy, land rental; in case no obligation concerning land use levy, land rental arises, it shall be deducted from other financial obligations in accordance with the law on tax administration; in case no other financial obligation remains for deduction, it shall be refunded in cash in accordance with the law on State budget, law on tax administration or other relevant law.

d) In case the household or individual has fully paid the land use levy stated in the notice of the tax agency, it may request the tax agency to recalculate land use levy in accordance with this Decree; the tax agency shall recalculate land use levy and notify it to the land user. In case the land use levy after recalculation is lower than the amount already paid, the land user shall be refunded the difference by the State by deducting it from the obligation concerning land use levy, land rental; in case no obligation concerning land use levy, land rental arises, it shall be deducted from other financial obligations in accordance with the law on tax administration; in case no other financial obligation remains for deduction, it shall be refunded in cash in accordance with the law on State budget, law on tax administration and other relevant law.

dd) The order and procedures for calculation or recalculation of land use levy as specfied at Points a, b, c and d of this Clause shall be as follows:

The household or individual shall submit a written request for calculation or recalculation of land use levy as defined in this Decree no later than January 01, 2027 to the inter-agency single-window section; the inter-agency single-window section shall issue a notice of dossier receipt and appointment for return of results; transfer the document to the commune-level People’s Committee where the land is located for determination of the residential land allocation quota of the selected land parcel for calculation or recalculation of land use levy; transfer information to the tax agency. Calculation of land use levy under this Article shall not apply to cases of a land user submitting a written request from January 01, 2027 onwards.

The tax agency shall carry out calculation or recalculation of land use levy in accordance with this Decree; issue a notice of land use levy payment or a notice on adjustment of the notice of land use levy payment to the land user; concurrently send information to the commune-level People’s Committee in accordance with regulations.

3. Transitional handling of cases specified at Clause 4 Article 7 of Resolution No. 254/2025/QH15

In case the provincial-level People’s Committees decide to apply land price determination in accordance with Resolution No. 254/2025/QH15 for calculation of land use levy, land rental for cases where specific land price specified at Article 160 of the 2024 Land Law is applied but by January 01, 2026, the competent agencies or persons have not issued a decision on specific land price, Clause 4 Article 7 of Resolution No. 254/2025/QH15 shall apply.

Chapter III

IMPLEMENTATION PROVISIONS

Article 13. Amending and supplementing a number of articles of the Government’s Decree No. 103/2024/ND-CP, providing land use levy and land rental (as amended and supplemented by Decree No. 291/2025/ND-CP)

1. To amend and supplement Article 5 as follows:

“1. The land price for calculation of land use levy shall be determined according to the land price stated in the land price list, land price adjustment coefficient as defined in Article 7, Article 8 of Resolution No. 254/2025/QH15, the Government’s regulations on land prices and the guidance in the Government’s Decree detailing and guiding a number of articles of Resolution No. 254/2025/QH15 of the National Assembly providing for certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law, except for the cases specified in Clause 2, Clause 3 of this Article.

2. The land price for calculation of land use levy is the specific land price as specified in the 2024 Land Law, the Government’s regulations on land prices, which shall be applied for calculation of land use levy in case of land allocation for implementation of a sea encroachment investment project or an investment project with a sea encroachment item and cases where the land price list cannot apply.

3. The land price for calculation of land use levy is the winning bid applicable to the auction of land use rights.

4. The land prices for calculation of land use levy specified in Clauses 1, 2 and 3 of this Article shall be denominated in Vietnam dong per square meter (VND/m²).”.

2. To amend and supplement Article 6 as follows:

a) To amend and supplement Clause 1 as follows:

“1. The land use levy amount in case the State allocates land with collection of land use levy shall be calculated as follows:

a) In case the information slip of the land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip transferred to the tax agency does not include infrastructure construction costs:

In which:

- The land area for calculation of land use levy shall be determined under Article 4 of this Decree.

- The land price for calculation of land use levy shall be determined under Article 5 of this Decree.

- The time for calculation of land use levy must comply with Clause 3, Article 155 of the Land Law. Particularly in case of allocation of residential land for resettlement, the time for determination of land prices or calculation of land use levy is the time the competent agency or person decides to approve the compensation, support and resettlement plan as specified in Clause 3 Article 111 of the Land Law.

b) In case the information slip of the land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip to be transferred to the tax agency includes infrastructure construction costs:

In which:

- The land area for calculation of land use levy shall be determined under Article 4 of this Decree.

- The land price for calculation of land use levy shall be determined under Article 5 of this Decree.

- The time for calculation of land use levy must comply with Clause 3, Article 155 of the Land Law. Particularly in case of allocation of residential land for resettlement, the time for determination of land prices or calculation of land use levy is the time the competent authority decides to approve the compensation, support and resettlement plan as specified in Clause 3, Article 111 of the Land Law.

- Infrastructure construction costs per 1m² of land stated in the information slip to be transfered to the tax agency by the land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation or land lease for payment of a BT contract) or the agency or competent person assigned to prepare the slip for forwarding information (below referred to as information slip).

b) To amend and supplement Point b Clause 4 as follows:

“b) The land price for calculation of land use levy is the land price stated in the land price list, the land price adjustment coefficient (if any).”.

3. To amend and supplement a number of points and clauses of Article 7 as follows:

a) To amend and supplement Clause 1 as follows:

“1. When obtaining a competent state agency’s permission for land repurposing for the implementation of a commercial housing project that fully satisfies the conditions specified in Clause 3, Article 122 of the Land Law, or a cemetery infrastructure investment project for the transfer of land use rights together with infrastructure or for construction of columbaria specified in Clause 2 Article 119 of the Land Law and such project is subject to land use levy under Clauses 1 and 2 Article 121, and Article 156, of the Land Law, the land use levy amount shall be calculated as follows:

In which:

- The land use levy amount for the type of land after being repurposed shall be calculated as follows:

- The land use levy or land rental amount for the types of land within the project’s scope before the land repurposing (below referred to as land-related amount before the land repurposing) shall be calculated under Clauses 2 and 3 of this Article.

- In case the land use levy amount for the type of land after being repurposed is smaller than or equal to the land-related amount before the land repurposing, the land use levy amount upon the land repurposing is equal to zero (=0).”.

b) To amend and supplement Point b Clause 2 as follows:

“b) For agricultural land or non-agricultural land other than residential land before being repurposed that is allocated by the State for a definite period with collection of land use levy or that is leased by the State with one-off payment of land rental for the entire lease period and whose user has fulfilled the financial obligation concerning land use levy or land rental, the land-related amount before the land repurposing shall be calculated as follows:

In which:

- The land price corresponding to the allocation or lease period of the land before being repurposed is the land price for calculation of land rental for one-off payment for the entire lease period as defined in Article 5 of this Decree.

- The remaining land use period is equal to (=) the allocation or lease period of the land before being repurposed minus (-) the period during which the land has been used before being repurposed.

If the remaining land use period determined under this Point is shorter than 1 full year, it shall be counted in months; if such a period is between 15 days and under 1 full month, it shall be regarded as 1 full month; if such a period is shorter than 15 days, no land-related amount before the land repurposing shall be calculated.

For agricultural land before being repurposed that is lawfully acquired from a household/individual allocated land by the State without collection of land use levy, the land-related amount before the land repurposing shall be calculated as follows:

c) To amend and supplement Clause 3 as follows:

“3. The land price for calculation of the land-related amount before the land repurposing for the case specified in Clause 2 of this Article is the land price specified in Article 5 of this Decree, which is calculated at the time the competent state agency issues the decision on grant of permission for land repurposing.”.

d) To add Clause 5 as follows:

“5. In case of land use specified at Point a Clause 3 and Point d Clause 13 Article 3 of Resolution No. 254/2025/QH15, where a competent state agency allocates land with collection of land use levy or permits land repurposing for implementation of an investment project of which a portion of the land area is recovered by the State and allocated to the land user for project implementation, the land use levy shall be calculated in accordance with Article 5 of the Government’s Decree detailing a number of articles of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly providing for certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use levy and land rental.”.

4. To amend and supplement Article 8 as follows:

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

“Article 8. Calculation of land use levy upon land repurposing for households and individuals, except for cases specified at Point c Clause 2 Article 10 of Resolution No. 254/2025/QH15.”.

b) To amend and supplement Point a and Point b Clause 2 as follows:

“a) For a household/individual’s agricultural land before being repurposed that is allocated by the State without collection of land use levy, or for agricultural land before being repurposed that is lawfully acquired from another household/individual that is allocated land by the State without collection of land use levy, the land-related amount before the land repurposing is equal to (=) the land area multiplied by (x) the land price for land use levy calculation of the corresponding type of agricultural land defined in Article 5 of this Decree.

b) For agricultural land before being repurposed that is leased by the State with one-off payment of land rental for the entire lease period, the land-related amount before the land repurposing shall be calculated as follows:

In which:

- The land price corresponding to the lease period of the land before being repurposed is the land price defined in Article 5 of this Decree.

- The remaining land use period is equal to (=) the allocation or lease period of the land before before being repurposed minus (-) the period during which the land has been used before being repurposed.

If the remaining land use period determined under this Point is shorter than 1 full year, it shall be calculated in months; if such a period is between 15 days and under 1 full month, it shall be regarded as 1 full month; if such a period is shorter than 15 days, the land use levy amount shall not be calculated.”.

c) To amend and supplement Point c Clause 3 as follows:

“c) For non-agricultural land before being repurposed that is allocated by the State with collection of land use levy for a definite period or that is leased by the State with one-off payment of land rental for the entire lease period, the land-related amount before the land repurposing shall be calculated as follows:

In which:

- The land price corresponding to the allocation or lease period of the land before being repurposed is the land price for calculation of land rental for one-off payment for the entire lease period as defined in Article 5 of this Decree.

- The remaining land use period is equal to (=) the allocation or lease period of the land before being repurposed minus (-) the period during which the land has been used before being repurposed.

If the remaining land use period determined under this Point is shorter than 1 full year, it shall be calculated in months; if such a period is between 15 days and under 1 full month, it shall be regarded as 1 full month; if such a period is shorter than 15 days, the land use levy amount shall not be calculated.”.

5. To amend and supplement Clause 5 Article 10 as follows:

“5. The land price for calculation of land use levy for the cases specified in Clauses 1, 2, 3 and 4 of this Article is the land price specified in Article 5 of this Decree.”.

6. To amend and supplement Clause 5 Article 11 as follows:

“5. The land price for calculation of land use levy for the cases specified in Clauses 1, 2, 3 and 4 of this Article is the land price specified in Article 5 of this Decree.”.

7. To amend and supplement a number of points and clauses of Article 12 as follows:

a) To amend and supplement Point c Clause 3 as follows:

“c) For the remaining land area as defined at Point c Clause 3 Article 140 of the 2024 Land Law, in case such area is recognized as residential land (if any) and for which a Certificate is granted, the land use levy amount shall be equal to 100% of the one calculated according to the policy and the land price defined in Article 5 of this Decree at the time of submission of a complete and valid dossier of request for grant of a Certificate.”

b) To amend and supplement Clause 6 as follows:

“6. The land price for calculation of land use levy for the cases specified in Clauses 1, 2, 3 and 4 of this Article is the land price specified in Article 5 of this Decree at the time the land user submits a complete and valid dossier under regulations.”.

8. To amend and supplement Clause 1 Article 15 as follows:

“1. In case a project owner is entitled to land use period extension for its project under Clause 8, Article 81 of the 2024 Land Law, in addition to the payable land use levy amount, it shall pay to the State an additional amount which shall be calculated as follows:

In which:

- Land price for calculation of land use levy at the time the competent state agency issues the decision on land use period extension is the land price defined in Article 5 of this Decree.

- Upon calculation, the extension period of between 15 days and under 1 full month shall be regarded as 1 full month; in case the extension period is shorter than 15 days, no additional amount shall be calculated.”.

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

“2. The deduction of amounts of compensation, support and resettlement in case the State allocates land with collection of land use levy but the project-implementing unit voluntarily advances amounts of compensation, support and resettlement to the unit/organization performing the compensation, support and resettlement work under Clause 2, Article 94 of the 2024 Land Law; not applicable to the additional land use period due to extension, adjustment of land use period and implemented as follows:”.

10. To amend and supplement a number of points and clauses of Article 17 as follows:

a) To amend and supplement Point a Clause 10 as follows:

“a) In case the domestic organization has enjoyed land use levy exemption or reduction according to law regulations and now transfers land use rights or contributes land use rights as capital in accordance with law, it must pay to the State a money amount corresponding to the land use levy amount exempted or reduced at the time of land allocation or grant of permission for land repurposing as prescribed at Point b, Clause 3, Article 33 of the Land Law and an additional amount for the period from the date of starting to enjoy land use levy exemption or reduction to the date of transfer of land use rights or contribution of land use rights as capital, calculated in accordance with Point d Clause 2 Article 257 of the 2024 Land Law, Clause 2 Article 50, Clause 9 Article 51 of Decree No. 103/2024/NĐ-CP (as amended, supplemented at Point b Clause 18, Point dd Clause 19 Article 1 of Decree No. 291/2025/ND-CP).

The calculation of the land use levy amount exempted or reduced to be paid to the State must comply with Articles 6 and 7 of this Decree according to the policies at the time the competent state agency issues the decision on land allocation, permission for land repurposing (as for cases ineligible for exemption, reduction of land use levy); particularly, the land price for calculation of this amount is the land price stated in the land price list, the land price adjustment coefficient (if any) at the time the competent state agency issues the decision on land allocation, permission for land repurposing as defined in Clause 7 Article 7 of Resolution No. 254/2025/QH15.”.

b) To amend and supplement Point a, b and c Clause 6 as follows:

“a) The exempted or reduced land use levy amount to be recovered shall be calculated as follows:

a1) The exempted or reduced land use levy amount to be recovered (including cases where the land user has enjoyed land use levy exemption or reduction under the law regulations before the effective date of the 2024 Land Law, but the competent agency or person now detects that the land user does not meet the conditions for exemption or reduction of land use levy (if any) as stipulated) shall be calculated according to the policy at the time the competent state agency issues the decision on land allocation, permission for land repurposing; particularly, the land price shall be determined according to the land price stated in the land price list, the land price adjustment coefficient (if any) at the time the competent state agency issues the decision on land allocation, permission for land repurposing plus (+) an amount equivalent to the late-payment interest on the land use levy in accordance with the law on tax administration of each period.

In case the land user requests non-application of incentives as it/he/she is no longer eligible for land use levy exemption or reduction (voluntarily refunding the exempted or reduced land use levy amount), the exempted or reduced land use levy amount to be recovered shall be calculated according to the policy at the time the competent state agency issues the decision on land allocation, permission for land repurposing; particularly, the land price shall be determined according to the land price stated in the land price list, the land price adjustment coefficient (if any) at the time the competent state agency issues the decision on land allocation, permission for land repurposing plus (+) an additional amount calculated on the exempted or reduced land use levy amount to be recovered as specified at Point d Clause 2 Article 257 of the 2024 Land Law, and Clause 2 Article 50 of this Decree.

The land user shall not have to refund the exempted or reduced amount based on the geographical areas eligible for investment incentives if, during the land use process, there is a change in the regulations on the List of geographical areas eligible for investment incentives in accordance with the law on investment.

a2) The period for calculation of the amount equivalent to the late-payment interest, the additional amount defined at item a1 of this Point shall be calculated from the time the land user starts enjoying land use levy exemption or reduction to the time the competent agency or person decides to recover the exempted or reduced land use levy amount.

b) The agency or person competent to decide on the land allocation, permission for land repurposing shall have the competence to recover the exempted or reduced land use levy amount.

c) Order and procedures for calculating and recovering the exempted or reduced land use levy amount:

c1) During the implementation of the order and procedures for land allocation and grant of Certificates to land users, the agencies with land management function shall be responsible for compiling statistics of and synthesizing the cases of land allocation and grant of Certificates that eligible for land use levy exemption or reduction, and shall transfer the information to the tax agencies and relevant agencies for monitoring in accordance with regulations.

During the implementation process, if detecting that a person who has enjoyed land use levy exemption or reduction is ineligible for land use levy exemption or reduction (if any) at the time of the exemption or reduction, or uses the land for a purpose other than that recorded in the land allocation decision but does not fall into the case of land recovery as defined by the law on land, the competent agency or person shall forward the case to the agency with land management function for the latter to assume the prime responsibility for, and coordinate with functional agencies in examining and reviewing.

In case, after examination and review, it is determined that the person that has enjoyed land use levy exemption or reduction is ineligible therefor (at the time of the exemption or reduction) or uses the land for a purpose other than that recorded in the land allocation decision but does not fall into the case of land recovery as defined by the law on land, the agency with land management function shall report thereon to the Chairperson of the People's Committee at the same level to decide on the revocation of the land use levy exemption or reduction and forward the information to the tax agency for calculation and collection of the payable land use levy amount (not exempted or reduced), the amount equivalent to the late-payment interest on the land use levy in accordance with Point a of this Clause.

c2) In case a land user requests not to apply the incentive because of no longer satisfying the conditions for exemption or reduction (voluntarily refunding the land use levy amount that has been exempted or reduced), a written request shall be sent to the agency with land management function for reporting thereon to the Chairperson of the People’s Committee at the same level for decision on recovery of the exemption, reduction of land use levy and transfer of information to the tax agency for calculation and collection of the land use levy amount payable (not eligible for exemption, reduction), the additional amount in accordance with Point a of this Clause.”.

11. To amend and supplement Clause 6 Article 19 as follows:

“6. Based on the information slip transferred by the land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip, which includes information on land price for calculation of land use levy, subject, area, land use levy reduction level, the tax agency shall calculate the payable land use levy amount and the land use levy amount to be reduced. The reduction of land use levy shall be carried out together with the calculation of payable land use levy amounts according to Article 20 of this Decree.”.

12. To amend and supplement Article 21 as follows:

a) To amend and supplement Point a Clause 1 as follows:

“a) Based on the decision on land allocation, decision on land repurposing, decision on adjustment of detailed master plan, or decision on change of land use form, the concerned land user’s demand for recognition of land use rights and dossiers submitted by the land user to a competent agency under the land law, the land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip shall transfer the information slip to the tax agency for calculation of land use levy in accordance with law regulations.”.

b) To amend and supplement Point b Clause 1 as follows:

“b) The tax agency shall base itself on the dossiers transferred by the land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip, including:

b1) The information slip (information on the land user, area and location of the land parcel, land use purpose, origin of the land parcel and land price for calculation of land use levy; subject, area, land use levy reduction level; infrastructure construction costs (if any) determined by the agency in charge of construction management in accordance with the construction law).

b2) Land allocation decision, decision on permission for land repurposing, decision on approval of the specific land price for calculation of the project’s payable land use levy amount, or land price list, land price adjustment coefficient.

b3) A document of the Chairperson of the commune-level People’s Committee, confirming the amount of compensation, support and resettlement to be deducted from land use levy (in case the project-implementing unit advances the amount of compensation, support and resettlement). In this case, the dossiers must comply with Clause 2, Article 16 of this Decree.

Within 7 working days after receiving a complete dossier specified in this Clause, the tax agency shall calculate the payable land use levy amount and issue a notice of land use levy payment according to regulations (the notice of land use levy payment shall be made according to Form No. 01a or Form No. 01b provided in Appendix I issued together with this Decree).

The notice of land use levy payment shall be sent simultaneously to the State Treasury office at the same level for monitoring and accounting according to regulations.”.

c) To amend and supplement Points a and b, Clause 2 as follows:

“a) Based on the land allocation decision, decision on permission for land repurposing or decision on change of land use form, request for (document on) recognition of land use rights of a household/individual and other documents as prescribed in the land law, the land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip shall transfer the information slip to the tax agency for calculation of land use levy in accordance with law regulations on grant of certificates.

b) Based on the information slip (with the information on the land user, area and location of the land parcel, land use purpose, origin of the land parcel; subject, area, land use levy reduction level; land price for calculation of land use levy) transferred by the land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip, within 05 working days from the date of receipt of a complete and valid dossier, the tax agency shall calculate the payable land use levy amount, the land use levy amount to be reduced; issue the notice of land use levy payment; and send the notice to the land user and the agency transferring the information slip in accordance with regulations.”.

d) To amend and supplement Clause 5 as follows:

“5. In case the payable land use levy amount is calculated based on the land price stated in the land price list, or the land price stated in the land price list and the land price adjustment coefficient, the time limit for payment of land use levy must comply with the law on tax administration. Past the time limit for payment of land use levy, the land user shall pay a late-payment interest in accordance with the law on tax administration, except case of owing land use levy amount as specified in Clause 2, Article 22 of this Decree.”.

dd) To amend and supplement Clause 6 as follows:

“6. The calculation and collection of the land use levy amount that has been exempted, reduced and the amount equivalent to late-payment interest or the additional amount (if any) in case of repayment of the land use levy amount that has been exempted, reduced shall comply with Clause 6 and Clause 7 Article 17 of this Decree.”.

13. To amend and supplement Clause 1 and Clause 2 Article 26 as follows:

“1. For cases of land lease with annual payment of land rental not through auction:

a) The percentage (%) for calculation of the unit rate of land rental in a year is between 0.25% and 3%.

Based on their local realities, provincial-level People’s Committees shall specify the percentage (%) for calculation of unit rate of land rental for each region and road corresponding to each land use purpose (with consideration for factors such as the land area permitted for construction and the area not permitted for construction but used only for landscaping and auxiliary purposes) after consulting the People’s Councils at the same level.

b) Land price for calculation of land rental is the land price defined in Article 5 of this Decree, which is determined in Vietnam dong per square meter (VND/m²).

2. For cases of land lease with one-off payment of land rental for the entire lease period not through auction, the land price for calculation of land rental is the land price defined in Article 5 of this Decree, which is determined in Vietnam dong per square meter (VND/m²); to be specific:

a) In case the information slip of the land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip transferred to the tax agency does not include infrastructure construction costs:

b) In case the information slip of the land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip to be transferred to the tax agency includes infrastructure construction costs:

c) In case the land price for calculation of land rental is a specific land price in accordance with the 2024 Land Law, or the land price adjustment coefficient or the land price list is exclusive of infrastructure construction costs, the bases for calculation of land rental shall not include the project’s infrastructure construction costs.”.

14. To amend and supplement Clause 1 Article 29 as follows:

“1. In case of land lease not through auction of land use rights, based on the specific land price decided by the Chairperson of the competent People’s Committee, the land price in the land price list, the land price adjustment coefficient, infrastructure construction costs (if any), the percentage (%) for calculation of unit rate of land rental, the unit rate of land rental applicable to land for construction of underground works, the unit rate of land rental applicable to land with water surface, and the information slip transferred from the land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip, the Provincial Tax Office (for organizations, people of Vietnamese origin residing abroad, foreign-invested organizations), the Commune - level Tax Office (for other cases) shall determine the unit rate of land rental in case of land lease with annual payment of land rental and the unit rate of land rental in case of land lease with one-off payment of land rental for the entire lease period.”.

15. To amend and supplement Point a Clause 4 Article 30 as follows:

“a) In case the project owner is entitled to extension of the land use period under Clause 8, Article 81 of the 2024 Land Law, in addition to the payable land rental amount, it shall pay to the State an additional amount which shall be calculated as follows:

In which:

- The land price for calculation of land rental is the land price as defined in Article 5 of this Decree.

- Land price and percentage (%) for calculating the unit rate of land rental shall be determined based on the use purpose of the land leased by the State;

- Upon calculation, the extension period of between 15 days and under 1 full month shall be regarded as 1 full month; in case the extension period is shorter than 15 days, no additional amount shall be calculated.”.

16. To add Clause 4a to Article 34 as follows:

“4a. In case of land use specified at Point a Clause 3 and Point d Clause 13 Article 3 of Resolution No. 254/2025/QH15, where a competent state agency leases land or permits land repurposing for implementation of an investment project of which a portion of the land area is recovered by the State and allocated to the land user for project implementation, the land rental shall be calculated in accordance with Article 5 of the Government’s Decree detailing a number of articles of Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly providing for certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use levy and land rental.”.

17. To amend and supplement Point a Clause 2 Article 37 as follows:

“2. For cases of land lease with one-off payment of land rental for the entire lease period:

a) For cases eligible for land rental exemption under Article 39 of this Decree

In which:

- In case the land price for calculation of land rental is the land price stated in the land price list:

- In case the land price for calculation of land rental is the land price stated in the land price list, land price adjustment coefficient:

18. To amend and supplement a number of clauses and points of Article 38 as follows:

a) To amend and supplement Clause 1 as follows:

“1. Persons who are leased land by the State shall carry out procedures for land rental exemption for certain years or land rental reduction under regulations:

a) If they are eligible for exemption of land rental for certain years or land rental reduction but fail to carry out procedures for such exemption or reduction, they shall pay land rental in accordance with law regulations. If they are late in carrying out procedures for land rental exemption or reduction, they are only entitled to rental exemption or reduction for the remaining land rental exemption or reduction period counting from the time of starting to carry out valid procedures for land rental exemption or reduction as defined; and are not entitled to land rental exemption or reduction for the period of failure to carry out procedures.

b) Land users are not entitled to land rental exemption if they carry out procedures for land rental exemption when the land rental exemption period has expired under Article 39 of this Decree.”.

b) To amend and supplement Point a Clause 7 as follows:

“a) If land users that are leased land by the State with one-off payment of land rental for the entire lease period and entitled to land rental exemption or reduction in accordance with law transfer land use rights or contribute land use rights as capital in accordance with law, they shall pay to the State amounts equal to exempted or reduced land rental amounts at the time of land lease by the State or permission of the State for land repurposing as specified at Point b, Clause 3, Article 33 of the Land Law and an additional amount for the period from the date of starting to enjoy land rental exemption or reduction to the date of transfer of land use rights or contribution of land use rights as capital, calculated in accordance with Point d Clause 2 Article 257 of the 2024 Land Law, Clause 2 Article 50, Clause 9 Article 51 of Decree No. 103/2024/NĐ-CP (as amended, supplemented at Point b Clause 18, Point dd Clause 19 Article 1 of Decree No. 291/2025/ND-CP).

The calculation of the land rental amount exempted to be paid to the State must comply with Clause 2 Article 30, Article 34 of this Decree according to the policies at the time the competent state agency issues the decision on land lease, permission for land repurposing (as for cases ineligible for exemption, reduction of land rental); particularly, the land price for calculation of this amount is the land price stated in the land price list, the land price adjustment coefficient (if any) at the time the competent state agency issues the decision on land lease, permission for land repurposing as defined in Clause 7 Article 7 of Resolution No. 254/2025/QH15.”.

19. To amend and supplement Article 41 as follows:

“Article 41. Order, procedures and competence for land rental exemption or reduction

1. Land users eligible for exemption from land rental for the entire lease period are not required to carry out procedures for determination of land prices and calculation of the to-be-exempted land rental amounts as specified in Clause 3, Article 157 of the 2024 Land Law. Land users eligible for land rental exemption are not required to carry out procedures for requesting land rental exemption.

In case of land lease by the State with annual payment of land rental and exemption of land rental for a number of years in accordance with Article 39 of this Decree (or the compensation, support and resettlement amounts to be deducted in the form of conversion into the number of years and months of fulfilment of the financial obligation related to land rental), at least 06 months before the expiration of the land rental exemption period (or the time of conclusion of the period of financial obligation fulfillment due to the deduction of compensation, support and resettlement amounts), the land user must carry out the procedures for declaration and payment of land rental in accordance with this Decree. The land user who delays carrying out the procedures for declaration and payment of land rental as specified must pay the retrospectively collected annual land rental according to the policy and land price of each year; concurrently, must pay the amount equivalent to the late-payment interest on the land rental in accordance with the law on tax administration, calculated on the land rental amount payable for the period of delay in carrying out the procedures for declaration and payment of land rental.

The land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip shall transfer the information slip to the tax agency for calculation of land use levy, land rental in accordance with Article 42 and Article 43 of this Decree.

2. For cases eligible for exemption of land rental for a number of years, the land lessee shall submit the dossier of request for exemption of land rental under the inter-agency single-window mechanism. The land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip, including the information on land price for calculation of land rental, subject, area, land rental exemption period shall transfer the information slip to the land user and the tax agency for monitoring and carrying out procedures for calculation of land rental with annual payment upon expiry of the exemption period or for the tax agency to calculate and notify land rental with one-off payment for the entire lease period after deducting the exemption period of land rental for a number of years in accordance with Point a Clause 2 Article 37 of this Decree.

3. For cases eligible for reduction of land rental, the land lessee shall submit the dossier of request for reduction of land rental under the inter-agency single-window mechanism. The land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip, including the information on land price for calculation of land rental, subject, area, land rental exemption level shall transfer the information slip to the land user and the tax agency. The tax agency shall calculate the land rental amount to be reduced, the payable land rental amount and issue the notice of land rental collection in accordance with regulations.”.

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

“1. Based on the information slip (including the information on land area, position, purpose and form of land rent, and land lease period; subject, area eligible for exemption of land rental for a number of years, reduction of land rental; exemption period for a number of years, reduction period, land rental reduction level, infrastructure construction costs (if any) determined by the agency in charge of construction management in accordance with the construction law); the decision on land price, land rental unit price for construction of underground works of the provincial-level People’s Committee; the land price list, the land price adjustment coefficient, the rates (%) for calculation of land rental prescribed by the provincial-level People’s Committee; the tax agency shall organize the calculation, collection and payment of land rental as follows:”.

21. To amend and supplement Article 44 as follows:

a) To amend and supplement Point a Clause 2 as follows:

“a) To identify the land locations, positions, areas of the land parcel, types, and use purposes, time of calculating land use levy or land rental (including also time of actual land handover for cases of calculating additional payments as specified in Clause 2, Article 50 and Clause 9, Article 51 of this Decree), land lease periods, unit rates of land rental specified in Clause 2, Article 29 of this Decree, specific land price, land price in the land price list, land price adjustment coefficient in cases in which financial obligations related to land use levy, land rental, additional payments as specified in this Decree arise (including also cases of determining land use levy or land rental amounts of the land types before the land repurposing or before the adjustment of detailed master plans or adjustment of land allocation or land lease decisions); the information slip (information on the land user, area and location of the land parcel, land use purpose, origin of the land parcel and land price; subject, area eligible for exemption of land rental for a number of years, reduction of land use levy, land rental; exemption period for a number of years, reduction period, land use levy reduction level, land rental reduction level, infrastructure construction costs (if any) determined by the agency in charge of construction management in accordance with the construction law).”.

b) To amend and supplement Point a Clause 3 as follows:

“a) Based on this Decree and the information slip transferred from the land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to prepare the information slip, the tax agency shall calculate land use levy, land rental (including land rental for land with water surface, land rental for construction of underground works, underground works located outside the land use space as specified at Clause 3 Article 27 of this Decree); the land-related amount before the land repurposing as defined in Article 7, Article 8, Article 34; the additional amount as specified in Article 15, Clause 4 Article 30, Clause 2 Article 50, Clause 9 Article 51; the land use levy amount, land rental amount exempted, reduced to be recovered as defined in Article 17, Article 38 of this Decree, the Government’s Decree detailing a number of articles of the Resolution No. 254/2025/QH15 dated December 11, 2025 of the National Assembly providing for certain mechanisms and policies to address difficulties and obstacles in the implementation of the Land Law regarding land use levy and land rental; the land use levy amount, land rental amount to be reduced and notify the land user in accordance with this Decree.”.

22. To amend and supplement Clause 6 Article 48 as follows:

“6. Regulations on the procedures for rotation of dossiers for determination of land-related financial obligations are included in the regulations on administrative procedures on land.

The procedures for rotation of dossiers for determination of land-related financial obligations shall be prescribed based on the regulations on order, procedures for land allocation, land lease, permission for land repurposing, recognition of land use rights, extension of land use period, adjustment of land use period, change of land use form, registration of changes in information on land, determination of land price for calculation of land use levy, land rental and the regulations on order, procedures for calculation, collection, payment of land use levy, land rental in accordance with this Decree; in which it is required to specifically prescribe the time limit from the time of issuance of the decision on land allocation, land lease, permission for land repurposing, extension of land use period, adjustment of land use period, change of land use form, or from the time of submission of dossier for recognition of land use rights, registration of changes in information on land during which the land registration office or the inter-agency single-window section or the agency signing the BT contract (in case of land allocation, land lease for payment of BT contract) or the competent agency or person assigned to perform the task must transfer the information slip to the tax agency for calculation of land use levy, land rental; clearly prescribe the time limit within which the competent state agency must determine and decide the land price for calculation of land use levy, land rental.

Upon promulgation of regulations on land-related administrative procedures and order, the provincial-level People’s Committees must clearly prescribe the responsibilities of the competent agencies and persons in the localities at each step of implementation of procedures; the maximum time limit for implementation of procedures; the composition of dossier to be submitted, including documents proving eligibility for exemption or reduction of financial obligations (if any); the forms for implementation of administrative procedures with mandatory information serving as the basis for determination of land-related financial obligations (including information on reduction of land use levy, land rental, exemption period for a number of years; amounts deductible from financial obligations; information on changes in land use rights, land-attached assets).

During the period in which regulations on land-related administrative procedures and order specified in this Clause have not yet been promulgated, the provincial-level People’s Committees shall decide on application of land-related administrative procedures and order in accordance with the law before the effective date of this Decree or decide on land-related administrative procedures and order for each specific case.”.

23. To amend and supplement Clause 3 Article 50 as follows:

“If the household/individual had its/his/her owed land use levy amount recorded in the Certificate in accordance with the law applicable to each period, but before the effective date of this Decree, has not fully paid the land use levy debt, it/he/she shall continue to pay the unpaid land use levy amount according to the policy and land price at the time of grant of the Certificate (or based on the money amount stated on the Certificate which is determined in accordance with law regulations).

The time limit for payment of land use levy debt shall comply with the Government’s Decree on compensation, support and resettlement upon land recovery by the State; the Government’s Decree on basic land surveys; rregistration and grant of certificates of land use rights and ownership of land-attached assets and land information system and Article 22 of this Decree.”.

24. To replace and repeal a number of words and phrases as follows:

a) To replace the phrase “Residential land price stated in the land price list” 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 “Land price of the recognized land type stated in the land price list” 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 the phrase “Land price for calculation of land use levy”.

To replace the phrase “commune-level People’s Committees” at Clause 2 Article 52 of Decree No. 103/2024/ND-CP (as amended, supplemented at Point a Clause 2 Article 1 of Decree No. 291/2025/ND-CP) with the phrase “Chairpersons of the commune-level People’s Committees”.

b) To repeal the phrase “, non-aviation services” at Point a Clause 1 Article 40.

Article 14. Implementation provisions

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

2. In case legal normative documents mentioned herein are amended, supplemented or replaced, the corresponding provisions of these amending, supplementing or replacing documents shall apply.

3. To repeal Article 3, Clause 4 Article 18, Clause 7 and Clause 8 Article 19, Article 23, Clause 6 Article 39, Clause 4 Article 40 of Decree No. 103/2024/ND-CP.

To repeal the Decisions on land rental reduction, made according to Form No. 02 provided in Appendix II issued together with the Decree No. 103/2024/ND-CP.

4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities shall, within their ambit of functions and tasks, guide and implement this Decree./.