The basis for calculating land use fees and land lease fees is according to the Land Law 2024.

Article 155 of the 2024 Land Law stipulates the basis for calculating land use fees and land lease fees; the time of land valuation, and the time of calculating land use fees and land lease fees, as follows:

1. The basis for calculating land use fees includes:

a) Area of ​​land allocated, converted to other uses, or for which land use rights have been recognized;

b) Land prices shall be determined according to Articles 159 and 160 of this Law; in the case of auctioning land use rights, the land price shall be the winning bid price;

c) State policies on exemption and reduction of land use fees.

2. The basis for calculating land lease fees includes:

a) Area of ​​land available for lease;

b) Land lease term, land use extension term;

c) Land lease price; in the case of auctioning the right to lease land, the land lease price is the winning bid price;

d) The form of land lease where the State collects land rent annually or leases land with a one-time payment for the entire lease period;

d) State policies on exemption and reduction of land rent.

3. The time of land valuation, the time of calculating land use fees, and land rent are stipulated as follows:

a) For cases where the State allocates land, leases land, permits land use conversion, extends land use, adjusts land use duration, or changes land use form, the time of land use conversion is the time when the State issues the decision to allocate land, lease land, permit land use conversion, extend land use, adjust land use duration, or change land use form, except for cases stipulated in Clause 7, Article 124 of this Law;

b) In the case of recognizing land use rights, this is the time when the land user, the owner of assets attached to the land, or the representative of the land user or owner of assets attached to the land submits a complete and valid application in accordance with the law;

c) In cases where a competent state agency adjusts a land allocation or land lease decision, resulting in changes to the land area, land use purpose, or land use term, the time of adjustment of the land allocation or land lease decision by the competent state agency shall be considered;

d) In cases where a competent state agency decides to adjust the detailed planning in accordance with the law on construction and requires a reassessment of land prices, the time of the decision by the competent state agency to adjust the detailed planning is the relevant date.

4. In cases where land prices from the land price table are used to calculate land use fees and land rent, the competent People's Committee must record the land price in the decision on land allocation, land lease, permission to change land use purpose, extension of land use, adjustment of land use term, and change of land use form.

For cases involving the determination of specific land prices for calculating land use fees and land lease fees, the competent People's Committee must issue a decision on land prices within 180 days from the time of land valuation as stipulated in points a, c, and d of Clause 3 of this Article.

5. The Government shall provide detailed regulations for this Article.