Ministry of Finance guidance on the scope of reduced land use fees for conversion of garden/pond land to residential land under Resolution 254/2025/QH15
RegHub explainer by New MarketerLast updated:
Based on:Nghị quyết 254/2025/QH15 Điều 10 khoản 2 điểm c; Nghị định 50/2026/NĐ-CP - Ministry of Finance
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
The Ministry of Finance clarified that the preferential land use fee provisions under Point c, Clause 2, Article 10 of Resolution 254/2025/QH15 apply to three specific cases: (i) garden, pond, or agricultural land within the same parcel as residential land recognized when the land use right was granted, converted to residential use; (ii) land originally constituting garden/pond attached to residential land that users have separated to transfer use rights; (iii) garden/pond land attached to residential land that a surveying unit had self-measured and separated into distinct parcels before 01 July 2014. The Ministry clarified that the phrase 'before 01 July 2014' modifies only case (iii) regarding the surveying separation, not case (ii) concerning user-initiated separation for rights transfer. For specific circumstances, individuals should consult local competent authorities.
Background
A resident asked: when converting land 'originally constituting garden/pond attached to residential land that users have separated to transfer use rights', is it mandatory that the separation occurred before 01 July 2014 to qualify for the preferential land use fee?
Legal Basis
Point c, Clause 2, Article 10 of Resolution No. 254/2025/QH15: Lists three cases where garden/pond land converted to residential use qualifies for preferential land use fees:
- Land within the same parcel as residential land with a recognized land use right
- Land originally as garden/pond attached to residential land that users separated to transfer use rights
- Land that a surveying unit had self-measured and separated into distinct parcels before 01 July 2014
Ministry of Finance Conclusion
The phrase 'before 01 July 2014' applies exclusively to the third case (surveying unit separation). The second case (user-initiated separation for transfer of use rights) does not require this pre-July 2014 condition. For specific circumstances, individuals should contact local competent authorities.