Clarification on eligible persons for reduced land-use fees upon change of land purpose under Resolution 254/2025/QH15
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The Ministry of Finance clarified that the preferential land-use fee calculation under Point c, Clause 2, Article 10 of Resolution 254/2025/QH15 and Article 6 of Decree 50/2026/ND-CP applies once per household or individual who lawfully uses a plot whose origin is garden or pond land within the same residential plot, or garden/pond land attached to residential land. The question raised was whether persons who received land through inheritance (including substituted inheritance in the first line) or as a gift from a first-line heir qualify for this preferential rate. The Ministry directed the questioner to apply the relevant legal provisions to their specific circumstances without giving a direct yes or no answer. This reflects a practical ambiguity under Resolution 254: the policy applies once per chosen plot per household, and eligibility hinges on lawful land use rights, making case-by-case assessment necessary.
Preferential Land-Use Fees upon Change of Purpose (Resolution 254/2025/QH15)
Legal Basis
- Point c, Clause 2, Article 10 of Resolution 254/2025/QH15 dated 11 December 2025
- Clauses 1 and 2 of Article 6 of Decree 50/2026/ND-CP dated 31 January 2026
Eligible Land and Preferential Rates
Applies to plots whose origin is garden or pond land within the same residential plot, or garden/pond land attached to residential land, upon conversion to residential use:
- 30% of the price differential: area within local residential land-allocation quota
- 50% of differential: area exceeding quota but not more than one quota
- 100% of differential: area exceeding one quota
Application Principle
The preferential rate applies once per household or individual for one chosen plot. The key eligibility condition is lawful land use rights under applicable law.
Query on Heirs
For cases where the current land user acquired the plot through inheritance (including substituted inheritance in the first line) or as a gift from a first-line heir, the Ministry directed the questioner to apply the above legal provisions to their specific documentation, without issuing a direct affirmative or negative ruling.