Basis for calculating land use fees and land rents according to the 2024 Land Law

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

1. Basis for calculating land use fees includes:

a) Land area assigned, land use purpose changed, land use rights recognized;

b) Land price as prescribed in Articles 159 and 160 of this Law; in case of land use rights auction, the land price is the winning bid price;

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

2. Basis for calculating land rental fees includes:

a) Land area for lease;

b) Land lease term, land use extension term;

c) Land rental price; in case of land lease right auction, the land rental price is the winning auction price;

d) Form of land lease by the State with annual land rent collection or land lease with one-time land rent collection for the entire lease term;

d) State policy on land rent exemption and reduction.

3. The time for land valuation, land use fee calculation and land rent calculation is stipulated as follows:

a) In cases where the State allocates land, leases land, permits change of land use purpose, extends land use, adjusts land use term, or changes land use form, it is the time when the State issues a decision to allocate land, lease land, permit change of land use purpose, extends land use, adjusts land use term, or changes land use form, except for the case specified in Clause 7, Article 124 of this Law;

b) In case of recognition of land use rights, it is the time when the land user, owner of property attached to the land or representative of the land user, owner of property attached to the land submits a complete and valid dossier according to the provisions of law;

c) In case a competent state agency adjusts the decision on land allocation or land lease, which changes the area, land use purpose, or land use term, it is the time when the competent state agency adjusts the decision on land allocation or land lease;

d) In case a competent state agency decides to adjust the detailed planning according to the provisions of the law on construction and must re-determine the land price, it is the time when the competent state agency decides to adjust the detailed planning.

4. In case of applying land prices in the land price list to calculate land use fees and land rents, the People's Committee at the competent level must record the land prices in the decisions on land allocation, land lease, permission to change land use purpose, land use extension, adjustment of land use term, and change of land use form.

In the case of determining specific land prices to calculate land use fees and land rents, the People's Committee at the competent level must issue a land price decision within 180 days from the time of land valuation specified in Points a, c and d, Clause 3 of this Article.

5. The Government shall detail this Article.

PV