Cases where land price tables are applied according to the 2024 Land Law.

Article 159 of the 2024 Land Law stipulates:

1. The land price list applies to the following cases:

a) Calculating land use fees when the State recognizes the land use rights of households and individuals for residential purposes; and when households and individuals change the land use purpose;

b) Calculating land rent when the State leases land and collects annual land rent;

c) Calculate land use tax;

d) Calculate income tax on the transfer of land use rights for households and individuals;

d) Calculating fees in land management and use;

e) Calculating fines for administrative violations in the field of land.

g) Calculating compensation payable to the State for damages caused in the management and use of land;

h) Calculating land use fees and land rent when the State recognizes land use rights in the form of land allocation with land use fees, or land lease with a one-time payment of rent for the entire lease period for households and individuals;

i) Calculating the starting price for auctioning land use rights when the State allocates or leases land in cases where the land parcel or area has already had technical infrastructure invested according to the detailed construction plan;

k) Calculating land use fees for cases where land is allocated to households and individuals without auctioning the land use rights;

l) Calculating land use fees for the sale of state-owned housing to current tenants.

2. Land price tables are developed based on area and location. For areas with digital cadastral maps and land price databases, land price tables are developed for each individual plot based on value zones and standard plots.

3. The Provincial People's Committee shall develop and submit to the Provincial People's Council for approval the initial land price list for publication and application from January 1, 2026. Annually, the Provincial People's Committee is responsible for submitting to the Provincial People's Council for approval adjustments, amendments, and additions to the land price list for publication and application from January 1 of the following year.

If adjustments, amendments, or additions to the land price list are necessary during the year, the Provincial People's Committee is responsible for submitting them to the Provincial People's Council for decision.

The provincial land management agency is responsible for assisting the provincial People's Committee in organizing the development, adjustment, amendment, and supplementation of land price tables. During this process, the provincial land management agency may hire consulting firms to determine land prices for the development, adjustment, amendment, and supplementation of land price tables.

4. The government will provide detailed regulations for this.