New points in Decree 291/2025 regarding payment of land use fees for land title registration.

* Tighten regulations and reduce inconvenience for people when paying land use fees.

On November 6, 2025, the Government issued Decree No. 291/2025/ND-CP amending and supplementing a number of articles of Decree No. 103/2024/ND-CP on land use fees and land lease fees. This is an important document, directly related to the financial rights and obligations of citizens when applying for land use right certificates and ownership certificates for assets attached to land (commonly known as "red certificates").

One of the notable new points is the clearer regulation on how to calculate land use fees for cases where a land use certificate is issued but there is no documentation proving that the fee has been paid.

According to Decree 291/2025, in cases where a Certificate of Land Use Rights is issued in accordance with points a and b, Clause 3, Article 140 of the 2024 Land Law, but there is no documentation proving payment, the land use fee for the area for which the Certificate is issued as residential land is determined according to the following formula:

Land use fee = Area of ​​land for which a Certificate of Land Use Rights is issued as residential land x Residential land price as stipulated in the Land Price Table x 70%.

This method of calculation provides the management agency with a consistent basis for determining financial obligations, while reducing delays or complaints during the application process for Certificates. Citizens can also easily know the amount to be paid in advance, avoiding complications due to lack of information or arbitrary application in different localities.

In cases where citizens have documents proving they have paid the full amount for land use as stipulated in Clause 5 of this Article, they are not required to pay additional land use fees. If they have documents proving payment but the amount paid is lower than the amount stipulated by law at the time of payment, the amount paid will be converted into a percentage of the land area for which financial obligations have been fulfilled; the remaining area will be calculated according to the formula mentioned above, at the time the citizen submits a complete and valid application for a land use certificate.

This new regulation has clear practical implications: it ensures the rights of citizens who have previously fulfilled their financial obligations, while also creating a transparent mechanism for determining additional obligations, preventing prolonged land use fee arrears or miscalculations of obligations.

Furthermore, the Decree also specifies the deadline and method for paying land use fees: People can pay a portion within 30 days of receiving the notification, and the remaining amount within a maximum of 90 days. This allows people time to arrange their finances, reducing the pressure of paying the entire amount at once, especially in rural areas or for those with average incomes.

Notably, the Decree requires provincial People's Committees to publicly disclose land price lists, procedures for determining land use fees, and shorten processing times for applications, creating favorable conditions for people to carry out procedures for obtaining land ownership certificates. This is an important step in land administration reform, aiming for transparency, uniformity, and reduced inconvenience.

*Land Development Fund – a tool to support the creation of clean land funds and promote the issuance of land certificates.

The Land Development Fund is defined as a non-budgetary state financial fund, directly under the Provincial People's Committee, operating independently of the state budget, not for profit, and focused on capital preservation and development. The Fund's nhiệm vụ is to receive and mobilize capital according to regulations to provide funding for land-related projects and tasks such as compensation, support, resettlement, and the creation of land funds for auctioning land use rights…

For example, Decree 291 amends and supplements Article 9 of Decree No. 104/2024/ND-CP on the Land Development Fund, specifically: Clause 1 of Article 9 is amended as follows: The Land Development Fund is a non-budgetary state financial fund established by the People's Committee of the province to provide capital for the following tasks: Compensation, support, and resettlement when the State recovers land; Creating land funds to serve the auction of land use rights and bidding to select investors for land-use projects; Investing in the construction of technical infrastructure for resettlement areas, residential areas, industrial parks, and industrial clusters according to approved plans; Performing other tasks related to land management and use assigned by the People's Committee of the province.

Decree 291/2025, effective from November 6, 2025, amends and supplements existing regulations to enhance effectiveness and clarify certain provisions. For example, point c, clause 1, Article 9 of Decree 104/2024 is amended to provide clearer guidance on advance funding for organizations to create land funds for resettlement and auction land use rights to contribute to the State budget.

The Fund's operating capital consists of: charter capital provided by the local budget; and other legally mobilized capital (aid, sponsorship, and other legal sources). Decree 291 adds requirements for the Fund to be transparent in its lending activities, subject to annual audits, and to report periodically to the Ministry of Finance and the Ministry of Natural Resources and Environment. The new regulations aim to address the issues of slow repayment, lack of supervision, and confusion between budget funds and Fund capital in some localities, while also increasing the ability to mobilize resources from social sources to develop land funds, serving urban planning and development, industry, and services.

Decree 291/2025 takes effect from November 6, 2025; therefore, all activities of the Fund from this date must comply with the amended and supplemented provisions.