Converting Pond Land to Residential Use: Is There a Land Use Fee Exemption Under Resolution 254/2025/QH15?
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Based on:Điểm c khoản 2 Điều 10 Nghị quyết số 254/2025/QH15 ngày 25/12/2025 - Ministry of Finance
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The Ministry of Finance clarified that the land use fee exemption/reduction for converting pond land to residential use under Article 10, Clause 2(c) of Resolution 254/2025/QH15 only applies to pond land situated within the same plot as an existing residential parcel with a house. If the pond plot is a separate parcel and not part of an existing residential lot, the exemption does not apply. Consequently, a family whose pond was allocated in 1955 as a separate parcel (not within the same residential plot) would not qualify for the land use fee exemption when converting that pond to residential use.
Land Use Fee Exemption When Converting Pond Land to Residential Use
Question: A pond plot allocated in 1955 and registered in the land register is not within the same parcel as an existing residential lot with a house. Does converting it to residential use qualify for land use fee exemptions under Article 10, Clause 2(c) of Resolution 254/2025/QH15?
Legal Basis: Article 10, Clause 2(c) of National Assembly Resolution No. 254/2025/QH15 dated 25/12/2025 on pilot mechanisms and policies
Ministry of Finance Guidance:
The land use fee exemption/reduction policy in Article 10, Clause 2(c) of Resolution 254/2025/QH15 only applies to pond land located within the same land parcel as an existing residential lot with a house.
Conclusion: Where the pond plot is a separate parcel not within the same residential lot, the household does not qualify for the land use fee exemption/reduction when converting that pond to residential use.