Cases of applying land price list according to Land Law 2024

Article 159 of the 2024 Land Law stipulates:

1. Land price list is applied to the following cases:

a) Calculating land use fees when the State recognizes the land use rights of households and individuals; changes the land use purpose of households and individuals;

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

c) Calculation of land use tax;

d) Calculating income tax from land use rights transfer for households and individuals;

d) Calculating fees in land management and use;

e) Calculating administrative fines for violations in the land sector;

g) Calculating compensation to the State for damage caused in land management and use;

h) Calculating land use fees and land rent when the State recognizes land use rights in the form of land allocation with land use fee collection, land lease with one-time land rent collection for the entire lease term 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 plot or land area has been invested in technical infrastructure according to detailed construction planning;

k) Calculating land use fees in cases of land allocation without auction of land use rights to households and individuals;

l) Calculating land use fees in the case of selling state-owned housing to tenants.

2. Land price list is built according to area and location. For areas with digital cadastral maps and land price database, land price list is built for each plot of land based on value area and standard plot of land.

3. The People's Committee at the provincial level shall develop and submit to the People's Council at the same level for decision the first land price list for promulgation and application from January 1, 2026. Every year, the People's Committee at the provincial level shall be responsible for submitting to the People's Council at the provincial level for decision on adjustment, amendment and supplementation of the land price list for promulgation and application from January 1 of the following year.

In case it is necessary to adjust, amend or supplement the land price list during the year, the Provincial People's Committee is responsible for submitting it 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 the land price list. During the implementation process, the provincial land management agency is allowed to hire a land price consultancy organization to develop, adjust, amend and supplement the land price list.

4. The Government shall specify this in detail.

PV