Decree 147/2026/ND-CP: Implementing Rules for Resolving Stalled Land Projects under National Assembly Resolution 29/2026

Decree 147/2026/ND-CP

Issued: May 7, 2026 | Issuing body: Government of Vietnam | Signed by: Deputy Prime Minister Nguyen Van Thang

This decree provides detailed guidance for implementing the special mechanisms and policies set out in National Assembly Resolution 29/2026/QH16, dated April 24, 2026, to resolve stalled and prolonged land projects linked to land-law violations that occurred before the 2024 Land Law took effect.

Chapter I - General Provisions

Scope (Article 1): The decree guides three main mechanisms:

• Article 11 of Resolution 29/2026/QH16: handling projects that were issued land-use certificates in violation of regulations
• Article 12: continuing land allocation or leasing for projects with investor-selection or land-management violations
• Article 13: handling investment projects on land the State recovered without proper legal grounds

Applicability (Article 2): State agencies, land users, organizations, and individuals connected to stalled, prolonged land projects.

Chapter II - Correcting improperly issued land-use certificates

• Article 3: The Department of Construction, or the Department of Planning-Architecture where separately organized, leads a review of planning compliance and submits a dossier for the provincial People's Committee to decide on adjusting the land-use purpose and/or duration stated in the certificate.
• Article 4: The Department of Agriculture and Environment determines land prices and forwards the information to the tax authority to calculate additional land-use fees or land rent; it also issues a decision publishing the list of affected certificates. The Land Registration Office publicly announces the list three times, 30 days apart, notifies land users in writing, and issues new or amended certificates.
• Article 5: The formula for the additional land-use fee or land rent is TBS = T1 - T2, where T1 is the amount under the new land price and policy at the time of adjustment, and T2 is the amount under the previous, improperly issued land-use purpose. If the amount already paid exceeds T1, the State does not refund the difference.

Chapter III - Continued land allocation or leasing for investor-selection violations

• Article 6: Projects located in coastal areas or containing protection, special-use, or production forest land follow the policy under Article 4 of Resolution 170/2024/QH15; other projects follow Article 5 of the same resolution. The Department of Finance leads a review of planning compliance, conflicts with defense, security, or forestry planning, and investor capacity, then submits to the provincial People's Committee for decision. For land allocated before May 1, 2026 that contains forest land where the forest-conversion decision was not yet completed, a new conversion decision is not required, but the replacement afforestation obligation still applies.
• Article 7: Procedures for simultaneous investment policy approval and investor approval follow point d, clause 4, Article 23 of the Investment Law.
• Article 8: If the investor properly advanced compensation, support, and resettlement funds, these are handled under Decree 103/2024/ND-CP, as amended by Decree 291/2025/ND-CP and Decree 50/2026/ND-CP. If the investor lacks the capacity to continue the project, the provincial People's Committee decides on reimbursing the advanced funds and construction costs from the local budget.

Chapter IV - Projects on land the State wrongly recovered

• Article 9: The Department of Finance reviews conditions for continued land use under clause 1, Article 13 of Resolution 29/2026/QH16 and submits to the provincial People's Committee for approval. Determining whether a project has no dispute or complaint, or that any such matters have been resolved, follows the Law on Complaints, the Law on Denunciations, and the Land Law. Once approved, the Department of Agriculture and Environment arranges land allocation, leasing, or purpose conversion as if an investment policy approval already existed.
• Article 10: Funds an investor spent on land recovery are handled the same way as under Article 8, via Decree 103/2024/ND-CP, or through local-budget reimbursement if the investor lacks the capacity to continue.

Chapter V - Implementation Provisions

• Article 11: Extends the special mechanisms of Resolution 170/2024/QH15, originally for Ho Chi Minh City, Da Nang, and Khanh Hoa, to projects nationwide with similar legal circumstances, per Resolution 265/2025/QH15 as amended by clause 4, Article 16 of Resolution 29/2026/QH16.
• Article 12: The Ministry of Agriculture and Environment, Ministry of Finance, and Ministry of Construction are responsible for guidance and inspection. Provincial People's Committees must accelerate implementation, review projects, report every six months, prevent policy exploitation and budget losses, and may invite the State Audit Office to audit land-price and fee calculations.
• Article 13: The decree took effect on May 7, 2026 and remains valid until the special mechanisms under Resolution 29/2026/QH16 expire. Projects not completed by May 1, 2031 that are extended under clause 3, Article 16 of Resolution 29/2026/QH16 continue to be governed by this decree. If a later legal document offers more favorable terms, the provincial People's Council decides whether to apply it.
• Article 14: Ministers, heads of ministerial-level agencies, chairpersons of provincial People's Committees, and related organizations and individuals are responsible for implementation.