|
NATIONAL
ASSEMBLY OF VIETNAM
--------
|
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
---------------
|
|
Resolution No. 254/2025/QH15
|
Hanoi, December 11, 2025
|
RESOLUTION
Providing
regulations and policies for resolving difficulties during the organization of
implementation of the Land Law
THE NATIONAL ASSEMBLY
Pursuant to
Constitution of the Socialist Republic of Vietnam amended by Resolution No.
203/2025/QH15;
Pursuant to Law on
promulgation of legislative documents No. 64/2025/QH15 amended or supplemented
by Law No. 87/2025/QH15;
HEREBY RESOLVES:
Chapter
I
GENERAL
PROVISIONS
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
This Resolution provides
regulations and policies for resolving difficulties during the organization of
implementation of Land Law No. 31/2024/QH15 amended by Law No. 43/2024/QH15,
Law No. 47/2024/QH15, Law No. 58/2024/QH15, Law No. 71/2025/QH15, Law No.
84/2025/QH15, Law No. 93/2025/QH15 and Law No. 95/2025/QH15 (hereinafter
referred to as “Land Law”)
Article
2. Regulated entities
This Resolution is
applicable to regulatory authorities, land users and relevant entities.
Chapter
II
REGULATIONS AND POLICIES FOR RESOLVING DIFFICULTIES
DURING THE ORGANIZATION OF IMPLEMENTATION OF THE LAND LAW
Article
3. Regulations on land repossession, compensation, support and resettlement
1. Regulations applying in the case of land repossession by the
State (hereinafter referred to as “State land repossession”) for national
defense or security purposes for the establishment of drug rehabilitation
facilities managed by the people’s armed forces shall be added.
2. Regulations applying in the case of State land repossession
for socio-economic development purposes in the national or public interest
shall be added. To be specific:
a) Implementation of
projects in free trade zones and international financial centers;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) Creation of land banks
for payment for the project under Build–Transfer (BT) contracts and land lease
for continued production and business operations in cases where land is
repossessed as prescribed in Articles 78 and 79 of the Land Law, Clause 1 of
this Article, and Point a of this Clause while it is being used by an
organization.
3. Conditions for State land repossession for national defense,
security or socio-economic development purposes in the national or public
interest shall include prior approval of compensation, support and resettlement
arrangements and completion of resettlement arrangements in accordance with the
Land Law, except in the following cases:
a) State land repossession
may be carried out where a compensation, support and resettlement plan (which
does not include resettlement arrangements) has been publicly disclosed but not
yet approved for projects of national significance, for urgent public investment
projects in accordance with the law on public investment, or for other projects
where more than 75% of land users agree to the repossession prior to such
approval;
b) State land repossession
may be carried out prior to completion of resettlement arrangements in the case
of urgent public investment projects, in-situ resettlement projects or projects
where resettlement is arranged along the alignment of the principal works;
c) The Government shall
elaborate on the state land repossession prior to approval of compensation,
support and resettlement plans and state land repossession prior to completion
of resettlement arrangements.
4. The provincial People’s Committees shall prescribed
temporary accommodation arrangements, the duration of such arrangements and
funding for temporary accommodation in cases where decisions on State land
repossession are issued before completing the resettlement arrangements.
5. Competent authorities or persons shall decide State land
repossession in accordance with the implementation schedule of the investment
projects or the schedule for compensation, support and resettlement.
6. Land prices as the basis for calculation of land-related
compensation as prescribed in Clause 2, Article 91 of the Land Law; and land
prices as the basis for calculation of land levies for land at the resettlement
locations as prescribed in clause 3 Article 111 of the Land Law shall be
determined on the basis of the land prices included in the land price list and
land price adjustment coefficients specified in this Resolution.
Where compensation is made
by allocation of on-site residential land and the land price at such location
is not specified in the land price schedule, the competent authority or person
shall determine the applicable land price based on comparable locations.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
7. Compensation, support and resettlement for the remaining
land area specified in point b clause 2 of this Article shall be the same as
those in the cases of land repossession specified in Article 78 and Article 79
of the Land Law, point a and point c clause 2 of this Article.
Where the planned
compensation per unit of land area is lower than the average agreed land price,
the person whose land is repossessed shall be entitled to receive the
difference.
The project developer
shall advance funds to pay the planned compensation and cover the difference
between the average agreed land price and the planned compensation; such
difference shall be included in the total investment cost of the project.
8. The deduction of the compensation, support and resettlement
amount advanced by the project executor from the land levy or land rent payable
shall be carried out in accordance with Clause 2, Article 94 of the Land Law,
and shall be applied to the entire project as well as to each decision on land
allocation or land lease.
9. The procedures for compensation, support, resettlement and
State land repossession for national defense and security purposes, and for
socio-economic development in the national or public interest, shall comply
with the Land Law, documents providing detailed regulations and guidance of the
Land Law and the following provisions:
a) Prior to issuing a
decision on State land repossession, the competent authority shall notify the
person whose land is repossessed, the owner of property affixed to land, the
related rights holders and obligors (if any) at least 60 days in advance for
agricultural land and at least 120 days in advance for non-agricultural land.
This time limit shall not
apply to the cases specified in Clause 2, Article 85 of the Land Law;
b) The period for public
disclosure of the compensation, support and resettlement plan at the office of
the commune-level People’s Committee, community venues in the residential area
to which the repossessed land belongs and the web portal of the commune-level
People’s Committee shall be 10 days. The period for organizing dialogue, where
objections to the recompense, support and resettlement plan remain, shall not
exceed 30 days from the date of consultation on the plan;
c) The Provincial People’s
Committee shall regulate the organization and implementation of resettlement
arrangements where the resettlement location is outside the commune-level
administrative unit to which the repossessed land belongs.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) The cases stipulated in
Clause 1, Article 107 of the Land Law;
b) Land managed by
agencies/organizations of the State specified in Article 217 of the Land Law;
c) Land repossession in cases
specified in Article 81, clause 1 and clause 2 Article 82 of the Land Law.
d) Other cases prescribed
by the Government.
11. Regulations on compensation for damage to property upon
State land repossession are as follows:
a) Where a house or
structure serving daily life affixed to land must be dismantled or demolished
in whole or in part, and the remaining portion fails to satisfy technical
standards under relevant laws, compensation shall be equal to the value of a
new house or structure with equivalent technical standards.
Where the remaining
portion of such house or structure affixed to land continues to satisfy
technical standards under relevant laws, compensation shall be paid for the
actual damage in accordance with regulations of the provincial People’s
Committee;
b) Compensation for
natural forests and planted forests shall be made in accordance with forestry
laws;
c) The provincial People’s
Committees shall promulgate unit prices for compensation for damage to crops,
livestock, natural forests and planted forests, ensuring consistency with local
conditions, and shall review and adjust such prices where fluctuations occur.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
13. Transitional provisions on State land repossession,
compensation, support and resettlement:
a) Where a decision on
land repossession and a decision to approve the compensation, support and
resettlement plan were issued before the effective date of this Resolution,
implementation shall continue in accordance with the approved plan.
Where a decision to
approve the compensation, support and resettlement plan was issued in
accordance with the Land Law before the effective date of this Resolution, the
decision on land repossession shall continue to be issued in accordance with
the procedures of the Land Law;
b) Where, before the
effective date of this Resolution, no decision to approve the compensation,
support and resettlement plan has been issued, the land repossession,
compensation, support and resettlement shall be carried out in accordance with
the Land Law and this Resolution.
For a project where the
compensation, support and resettlement plan for a remaining portion of the land
area has not been approved before the effective date of this Resolution, the
provincial People’s Committee may, where necessary, consider and decide to
apply either the regulations in force at the time the plan for the approved
portion of land area was approved or the provisions of the Land Law or the
legal provisions effective from the effective date of this Resolution for
carrying out land repossession, compensation, support and resettlement in
respect of the remaining land area;
c) A notification of land
repossession issued before 01 August 2024, where no decision on land
repossession has been issued before the effective date of this Resolution,
shall cease to be effective; Where the competent regulatory authority continues
the repossession process, a new notification of land repossession must be
issued in accordance with the Land Law;
d) Where a competent
regulatory authority issued, before the effective date of this Resolution, a
document permitting an business organization to acquire land use rights by
disposition for implementation of an investment project under previous
regulations, and the project satisfies the conditions specified in Point b,
Clause 2, Article 3 of this Resolution, the project may be implemented in
accordance with this Resolution.
14. The Government shall
elaborate this Article.
Article
4. Regulations on land allocation, land lease and land repurposing
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. The State shall lease land in cases other than those
prescribed in Article 118 and Article 119 of the Land Law. Land users shall be
entitled to choose either land lease under one-off arrangement or land lease
with annual land rent payments, except for the case prescribed in Clause 3,
Article 30 of the Land Law.
For investment projects
using land banks assigned to State agencies or organizations for management,
the State shall lease land through an auction of land use rights or bidding for
selection of investors to implement land-based projects, except for the cases
prescribed in Article 124 of the Land Law. Where land is leased through an
auction of land use rights, the land user shall pay land rent in a lump sum for
the entire lease term.
For investment projects
currently using land leased by the State with annual land rent payments from
land banks assigned to State agencies or organizations for management,
conversion to land lease under one-off arrangement shall not be permitted.
3. The competent person may decide the land allocation, land
lease or permit the repurposing of rice cultivation land, dedicated forest
land, protection forest land, or production forest land without having to
obtain approval from the provincial People’s Council.
4. Addition of certain cases of land allocation or land lease
without land use right auction, without bidding for selection of investors
executing land-based projects, including:
a) Land allocation or land
lease in respect of land area used as payment for Build-Transfer (BT) Contracts
in accordance with the law on PPP investment;
b) Land allocation or land
lease for implementation of projects falling within cases of State land
repossession as prescribed in Article 79 of the Land Law and clause 2 Article 3
of this Resolution without being funded by the State in cases where the
decision on approval for both investment guidelines and investor or investor
selection has been issued in accordance with law;
c) Energy projects or
tourism projects associated with commerce and services in extremely
disadvantaged areas.
5. A condition for conducting an auction of land use rights for
investment projects to build housing is the existence of a zoning planning or a
general planning where a zoning planning is not required or a detailed planning
as prescribed by urban and rural planning laws.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
7. Adjustment of the land
use term shall be permitted for a new investor replacing an investor that has
been dissolved or become bankrupt; or an investor acquiring the land-based
investment project by conveyance. The new
investor or the investor acquiring the project by conveyance shall pay
additional land rent in accordance with law.
8. Violations of land law
committed by land users, and the results of handling such violations, shall be
publicly disclosed on the web portals of the provincial People’s Committees and
the Ministry of Agriculture and Environment. When
carrying out land allocation, land lease or land repurposing, the competent
authority shall search the information specified in this Law on the web portal
of the People’s Committee of the province where such land allocation, land
lease or land repurposing is carried out, and web portal of the Ministry of
Agriculture and Environment.
9. Transitional provisions regarding land allocation, land
lease or land repurposing:
a) Where land has been
leased by the State before the effective date of this Resolution, the land user
may select land lease model as prescribed herein, except where the land is
leased by the State with annual land rent payments from the land bank assigned
to State agencies or organizations for management;
b) With respect to land
banks used as payments for BT Contracts lawfully executed during the period
from July 01, 2025 to the day immediately preceding the effective date of this
Resolution, for which no decision on land allocation or land lease has yet been
issued, land allocation or land lease shall be carried out in accordance with
this Resolution.
c) A public service
provider that is eligible, under the Land Law, to convert from land lease to
land allocation without land levy payment, where the tax authority has not
issued a notification of land rent payment, or has issued a notification of
land rent payment and late payment interests on land rents (if any) but such
public service provider has not paid or has not fully paid the amounts stated
therein, shall not be required to pay land rents and late payment interests (if
any) for the period of land use prior to the effective date of this Resolution and
up to the completion of procedures for conversion of the land use model; where
land rents and late payment interests (if any) were paid before the effective
date of this Resolution, the State shall not refund the amounts already paid.
d) With regard to an
investment project for which an investment guideline approval or approval for
investor selection guidelines or approval of project developer selection
guidelines has been issued in accordance with law before July 01, 2014 but the
land has not been repossessed, allocated or leased to the investor or project
developer, where such project is consistent with the district-level land use
planning or annual district-level land use plan or the planning formulated in
accordance with urban and rural planning laws which has been approved by
competent authorities in accordance with law before July 01, 2025 within the
district, or is consistent with land use quotas in the land allocation and
zoning plan of the provincial planning allocated to commune-level administrative
divisions, and where the provincial People’s Committee has reviewed and
confirmed its conformity with regulations of law applicable at the time of
issuance of such approval and the delay in allocation or lease of land was not
attributable to the investor or the project developer, the no auction of land
use rights or bidding for selection of investor implementing land-based project
shall be required under the Land Law; the procedures, authority and time limits
for implementation shall comply with the Land Law;
dd) In cases where the
land area of an investment project is allocated or leased without auction of
land use rights under Land Law No. 45/2013/QH13 amended by Law No. 35/2018/QH14
and other relevant laws and such project is consistent with the district-level
land use planning, the annual district-level land use plan or planning
formulated in accordance with urban and rural planning laws which has been
approved by competent regulatory authorities in accordance with law before July
1, 2025 within the relevant district, or is consistent with land use quotas in
the land allocation and zoning plan of the provincial planning allocated to
commune-level administrative divisions, but for which land has not yet been
repossessed, allocated or leased, the subsequent steps in the procedures
prescribed by the Land Law may be carried on in one of the following cases:
The investor or project
developer of the project has been selected in accordance with law from July 01,
2014 to the day before August 01, 2024;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
10. Transitional provisions in the case where a household or
individual has been granted permission for land repurposing by a competent
regulatory authority:
Where, during the period
from August 1, 2024 until the day before the effective date of this Resolution,
the household or individual was issued with a decision by a competent
regulatory authority to permit conversion to residential land from garden land,
pond land, agricultural land within the same parcel containing residential
land, or from land originating as garden land or pond land affixed to
residential land but separated by the land user for disposition of land use
rights or separated into distinct parcels by surveying units during cadastral
mapping before July 1, 2014, the following shall apply:
a) Where the household or
individual has not yet paid land levy in accordance with the tax authority’s
notification, the tax authority shall recalculate the land levy payable in
accordance with this Resolution and adjust the notification of land levy
payable in accordance with tax administration laws. The household or individual
shall pay late payment interests on land levy (if any), calculated based on the
recalculated amount in accordance with tax administration laws;
b) Where the household or
individual has paid land levy in accordance with the tax authority’s
notification, they may request the tax authority to recalculate the land levy
in accordance with this Resolution; the tax authority shall recalculate such
land levy and notify the land user accordingly. Where the recalculated land
levy is lower than the amount already paid, the excess amount shall be refunded
by the State through offsetting against obligations relating to land levy or
land rent; where no such obligations arise, it shall be offset against other
financial obligations in accordance with tax administration laws; where no
other financial obligations remain for offsetting, a cash refund shall be made
in accordance with state budget laws and other relevant laws.
11. The Government shall
elaborate on this Article.
Article
5. Bases for calculation of land levies, land rents, compensation upon State
land repossession; timing for determination of land prices of land banks used
as payment for BT projects
1. Bases for calculation of land levies include:
a) The land area for which
land allocation, permission for land repurposing or recognition of land use
rights is granted;
b) Land prices included in
the land price list, land price adjustment coefficients; where land use rights
are auctioned, the land prices shall be the hammer prices;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
d) Infrastructure
construction costs determined in accordance with construction laws;
dd) Rates for collection
of land levy applicable to each land category, depending on land users and land
use models.
2. Bases for calculation of land rents include:
a) Area of land for lease;
b) Land lease term and
land use extension term;
c) Land rent per unit of
land area; In case of auction of land use rights, the land rent per unit of
land area shall be the hammer price (unit price);
d) State land lease with
annual land rent payment or state land lease under one-off arrangement;
dd) The State’s policies
on exemption from or reduction of land rents;
e) Infrastructure
construction costs determined in accordance with construction laws;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) Area of repossessed
land;
b) Land use term;
c) Land prices included in
the land price list and land price adjustment coefficients;
d) Land use purposes and
land use models.
4. Decisions on land
allocation, land lease, permission for land repurposing, land use extension,
adjustment in land use term and conversion of land use model are not required
to state land prices.
5. Timing of determination
of land price for area of land used as payment for a BT contract shall be the
time at which the State issues the decision on land allocation or land lease.
Where the State delays the land allocation or land lease for the purpose of
payment under a BT contract, the investor shall be entitled to an additional
amount corresponding to the average interest rate of commercial banks organized
as joint-stock companies whose more than 50% of the charter capital is held by
the State, calculated on the value portion of the work item or completed work.
The period for which such additional amount is payable shall be calculated from
the date of acceptance of completion of the work item or work of the BT project
until the date of issuance of the decision on land allocation or land lease.
6. The Government shall
elaborate on this Article.
Article
6. Principles of land valuation, timing of information collection and land
valuation methods
1. The land valuation must
ensure the following principles:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Full compliance with
the prescribed methods and procedures for land valuation shall be ensured;
c) Honesty, objectivity,
openness and transparency shall be ensured;
d) Independence shall be
ensured among the land valuation consulting organization, the Council for
appraisal of the land price list, appraisal of the land price adjustment
coefficient, and the authority or person competent to decide the land price;
dd) Harmonization of
interests among the State, land users and investors shall be ensured.
2. Input land price
information prescribed at Points a, b, c Clause 3, Article 158 of the Land Law
for formulation, amendment or supplementation of the land price list and the
land price adjustment coefficient means information formed within the preceding
24 months calculated from the date on which the written assignment for
formulation, amendment or supplementation of the land price list or the land price
adjustment coefficient is made by the competent regulatory authority.
3. Land valuation methods
shall comply with the Government's regulations.
Article
7. Land price list
1. The land price list shall constitute one of the bases for
determining land levy or land rent where the State carries out land allocation,
land lease, permission for land repurposing or recognition of land use rights;
for determining the starting price for an auction of land use rights; for
calculating taxes, charges and fees related to land use; for calculating
monetary penalties for administrative violations in the land sector; for
determining the value of land use rights upon equitization of State-owned
enterprises in accordance with the law on equitization; for implementation of the
rights and obligations of land users vis-à-vis the State; and for compensation
where the State carries out land repossession.
Where land is allocated or
leased for implementation of an investment project involving land reclamation,
an investment project having land reclamation items, or in other cases where
the land price list cannot be applied, a specific land price shall be
determined in accordance with the Land Law.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. The provincial People's Council shall decide the land price
list, which shall be announced and applied from January 01, 2026; and may amend
or supplement the land price list where necessary.
4. For cases subject to application of a specific land price as
prescribed in Article 160 of the Land Law, where by the effective date of this
Resolution the competent authority or competent person has not yet issued a
decision on the specific land price, the provincial People’s Committee shall
decide either to determine land price under this Resolution or to continue
determining the specific land price under the Land Law.
Where it is decided to
determine land price under this Resolution, the timing of calculation of land
levy or land rent shall be the time at which the competent authority or
competent person issues all required bases for calculation of land levy or land
rent in accordance with this Resolution.
5. The competent authority
or competent person must issue all required bases for calculating land levy,
land rent, or land-related compensation no later than July 01, 2026 in
accordance with this Resolution. Pending completion of such bases for
calculation as prescribed in Clauses 1, 2, and 3 of Article 5 of this
Resolution, land levy, land rent or land-related compensation shall be
determined in accordance with the Land Law.
6. The land valuation for
the cases prescribed in Clause 2, Article 257 of the Land Law shall be carried
out in accordance with the Land Law and not under this Resolution.
7. For the cases specified in point b clause 3 Article 33 of
the Land Law where the land levy or land rent that had been exempted or reduced
must be recalculated, the applicable land price shall be the price included in
the land price list and the land price adjustment coefficient (if any)
applicable at the time of issuance of the decision on land allocation, land
lease or permission for land repurposing.
8. The Government shall
elaborate on this Article.
Article
8. Land price adjustment coefficients
1. The land price
adjustment coefficient means the ratio of increase or decrease in land prices for
respective land types corresponding to zones or locations specified in the land
price list.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. The Government shall
elaborate on this Article.
Article
9. Council for appraisal of the land price list and appraisal of the land price
adjustment coefficient and operating conditions of land valuation consulting
organizations
1. The Chairperson of the
People’s Committee of a province shall decide the establishment of a Council
for appraisal of the land price list and appraisal of the land price adjustment
coefficient, comprising the chairperson of the provincial People’s Committee or
one Deputy Chairperson of the provincial People’s Committee as the Chairperson
of the Council, the Head of the provincial finance authority as Deputy
Chairperson of the Council; members of the provincial People’s Committee who
are heads of provincial specialized agencies; Chairpersons of the commune-level
People’s Committees; representatives of relevant agencies, land valuation
consulting organizations and experts.
The Council for appraisal
of the land price list and appraisal of the land price adjustment coefficient
may decide to establish an assistance team of the Council and may engage a land
valuation consulting organization to advise on appraisal of the land price list
and the land price adjustment coefficient.
2. An organization may
conduct consultancy on land valuation where it fully satisfies the following
conditions:
a) It is an organization
registered to conduct business in land valuation services or price appraisal
services; or it is a public service provider conducting business in land
valuation services;
b) It has at least three
valuers qualified to practice land valuation consultancy, or three price
appraisers in accordance with Government’s regulations.
3. A land valuation
consulting organization may provide consultancy for determination and appraisal
of the land price list, the land price adjustment coefficient, and specific
land prices; and may designate its representative to participate in the Council
for appraisal of the land price list and appraisal of the land price adjustment
coefficient, or the Specific land price appraisal council, upon request of the
competent regulatory authority.
4. The Government shall
elaborate on this Article.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Where the land levy or land rent is exempted, it is not
required to follow procedures for land valuation, calculation of land levy or
land rent and it is likewise not required to follow procedures for application
for exemption from land levy or land rent, except in cases where the exemption
from land levy or land rent is only granted for a certain number of years.
Where the annual land rent
is reduced in accordance with the Government’s regulations issued in the course
of annual socio-economic administration and management, the land user shall not
be required to follow procedures for application for land rent reduction.
2. Where land is repurposed as prescribed in points b, c, d,
dd, e and g clause 1 Article 121 of the Land Law, the land user shall pay land
levy or land rent in accordance with the following regulations:
a) Payment of land levy or
land rent payable in a lump sum for the entire lease term shall be made on the
basis of the difference between the land levy or land rent applicable to the
land type after repurposing and the land levy or land rent applicable to the
land type before repurposing, calculated for the remaining land use term.
b) Annual land rent shall
be paid according to the land type after repurposing;
c) In cases where garden
land, pond land, or agricultural land within the same land parcel containing
residential land, as identified upon recognition of land use rights, is
converted to residential land; or where land originating as garden land or pond
land affixed to residential land, but separated by the land user for
disposition of land use rights, or separated into distinct parcels by surveying
units during cadastral mapping before July 1, 2014, is converted to residential
land, the land levy shall be calculated at the following rate: 30% of the
difference between the land levy calculated based on the residential land price
and the land levy calculated based on the agricultural land price at the time
of issuance of the decision on permission for land repurposing (hereinafter
referred to as the “difference”) shall apply to the area of land repurposed
within the residential land allocation limit applicable in their administrative
division; 50% of the difference shall apply to the area of land exceeding less
than 01 time the residential land allocation limit applicable in the
administrative division; and 100% of the difference shall apply to the area of
land exceeding more than 01 time the residential land allocation limit
applicable in the administrative division. The
above land levy rates shall be applied only once to each household or
individual and only in respect of 01 land parcel.
3. The Government shall
elaborate on the following contents:
a) Other cases where land
levies or land rents are exempt or reduced that are not specified in clause 1
Article 157 of the Land Law;
b) The payment of land
levies or land rents upon land repurposing specified in clause 2 of this
Article.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Business organizations, individuals, overseas Vietnameses
and foreign-invested business organizations may sell property affixed to land
leased by the State with annual land rent payment where the following
conditions are fully satisfied:
a) The property affixed to
land has been granted a construction permit where such permit is required, or
where no construction permit is required, such property must has been created
on land not involving violations of land repurposing under land laws;
b) The construction has
been completed in accordance with the detailed construction planning and the
approved or accepted investment project (if any), except where otherwise
required under an effective court judgment or decision, an enforcement decision
of a civil judgment enforcement authority, or a conclusion of a competent
regulatory authority in inspection or examination proceedings.
2. Certain regulations on registration of land and property
affixed to land, issuance of certificates of land use rights and ownership of
property affixed to land:
a) Where mineral
exploitation rights are conveyed in accordance with laws on geology and
minerals, or where the enterprise form is converted, and the land user/owner of
property affixed to land has been issued one of the Certificates prescribed in
clause 1 Article 133 of the Land Law, registration of changes shall be carried
out;
b) Where a mortgage over
land use rights or property affixed to land is registered under point p clause
1 Article 133 of the Land Law, changes may be updated in the land database
without endorsement on the issued certificate;
c) Where the Law on
Housing or the Law on Real Estate Business prescribes a deadline for filing an application
for issuance of a certificate of land use rights, ownership of property affixed
to land to the purchaser that is different from the deadline for registration
of changes as prescribed by the Land Law, the provisions of the Law on Housing
or the Law on Real Estate Business shall apply;
d) For the case specified
in clause 4 Article 135 of the Land Law, 01 certificate of land use rights and
ownership of property affixed to land shall be issued to both spouses;
dd) A household or
individual that is stably using land and possesses a temporary Certificate of
land use rights issued by a competent regulatory authority on or after October
15, 1993 shall be granted a Certificate of land use rights and ownership of
property affixed to land in accordance with Clause 3 Article 137 of the Land
Law;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. The subdivision or consolidation of land parcels prescribed
in point d clause 1 Article 220 of the Land Law must ensure that the parcel has
access to a public road or that passage through adjoining land is permitted by
the adjacent land user for such connection. Where
a land user reserves a part of the area of a residential land parcel or of a
land parcel containing residential land and other land within the same land
parcel for use as an access way, the repurposing of the area of land used as
the access way is not required upon the parcel subdivision or consolidation.
Where only part of a
parcel is repurposed, subdivision is not mandatory. Consolidation of parcels
does not require the parcels to have the same land use purpose, same payment
form for land levy/rent, or same land use term.
If a court judgment or
decision dividing land use rights results in parcels that fail to meet requirements
for area and dimensions for parcel subdivision as prescribed in Article 220 of
the Land Law, no parcel subdivision shall be made, unless such judgment or
decision took legal effect before August 1, 2024.
Where a valid application
for parcel subdivision or consolidation has been submitted before the effective
date of this Resolution but remains unresolved, this Resolution shall apply.
4. In addition to the cases of multi-purpose land use
prescribed in clause 1 Article 218 of the Land Law, the Government is assigned
to regulate other cases of multi-purpose land use.
5. Certain provisions on land information system:
a) The central budget
shall ensure activities of the national land information system at the central
level;
b) Local budgets shall
ensure activities of the national land information system at the local level;
c) The State encourages
qualified organizations and individuals to participate in providing services
for building, managing, operating and exploiting the national land information
system in accordance with law;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
6. The land reclamation must comply with the principles
specified in clause 2 Article 190 of the Land Law and is not required to get
the National Assembly or Prime Minister approval of investment guidelines
merely because part of the reclaimed area falls within the zones specified in Clause
3 Article 190 of the Land Law.
7. Where land is used as prescribed in Clause 16 Article 260 of
the Land Law, the conveyee of the whole or part of a real estate project shall
succeed to the financial obligations already fulfilled by the conveyor.
8. Where a decision on land use extension has already been
issued in accordance with Point i Clause 1 Article 64 of Land Law No.
45/2013/QH13 amended by Law No. 35/2018/QH14, such decision shall continue to
be implemented accordingly. Where no decision
on land use extension has been issued, the provisions of the Land Law shall
apply.
Chapter
III
IMPLEMENTATION
CLAUSES
Article
12. Organization of implementation
1. The National Assembly,
the Standing Committee of National Assembly, Vietnamese Fatherland Front, Ethnic
Minority Council, Committees of the National Assembly, Delegations of the
National Assembly, members of the National Assembly shall, within the ambit of
their duties and powers, supervise the implementation of this Resolution.
2. The Government shall:
a) Within their
jurisdiction, guide and organize implementation of this Resolution; inspect and
evaluate the implementation thereof, review the implementation results and
report to the National Assembly;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. The People’s Councils
and People’s Committees at all levels shall, within their jurisdiction:
a) Organize the
implementation of this Resolution within their areas;
b) Not organize the
formulation of five-year land use plans (2026–2030) for central-affiliated
cities, district-level land use plannings, annual district-level land use
plans, commune-level land use plannings and commune-level land use plans. When organizing amendments to provincial planning for the
2021–2030 period with a vision to 2050, local authorities must determine land
use quotas allocated under the national land use planning and land use quotas
based on local demand down to each commune-level administrative division.
Article
13. Implementation clauses
1. This Resolution comes
into force from January 01, 2026, except for the cases specified in Clause 2 of
this Article.
2. Point b clause 3 Article
12 of this Resolution comes into force from December 11, 2025.
3. Where this Resolution
and other laws contain different provisions on the same matter, the provisions
of this Resolution shall prevail.
Where resolutions of the
National Assembly of Viet Nam on pilot special mechanisms or policies
applicable to administrative divisions contain provisions different from those
of this Resolution, the provincial-level People’s Councils shall decide the
appropriate application in accordance with actual local conditions.
This Resolution is
approved by the 15th National Assembly of the Socialist Republic of Vietnam in
the 10th meeting on December 11, 2025.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
PRESIDENT OF THE NATIONAL ASSEMBLY
Tran Thanh Man