Q&A: 70% Land Use Fee Reduction on Conversion to Residential Land under Resolution 254/2025/QH15 and Decree 50/2026/ND-CP - Spouses Owning Two Plots
The source gives no direct yes/no, but states the rule: the 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, on one plot chosen by that household or individual. The questioner states that his wife already received the 70% reduction of the difference in land use fees for a plot acquired during marriage, while he has another plot (acquired before marriage) that qualifies. The answer cites clauses 1-2 of Article 33 and Article 43 of the 2014 Law on Marriage and Family on spouses' joint and separate property, but draws no conclusion on this specific case. The questioner is asked to rely on these provisions and the specific plot file, and to contact the competent local authorities for guidance.
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Question
The questioner states that his wife holds a plot (acquired during marriage) for which she already received the 70% reduction of the difference between land use fees at residential and agricultural land prices under point c, clause 2, Article 10 of Resolution 254/2025/QH15. He has another plot (acquired before marriage) that qualifies for the same incentive. Under Decree 50/2026/ND-CP, can he receive the 70% reduction when converting his plot to residential land?
Answer
Scope
Point c, clause 2, Article 10 of Resolution 254/2025/QH15 and Article 6 of Decree 50/2026/ND-CP (31 January 2026) govern land use fee calculation for households and individuals converting garden, pond or agricultural land to residential land, covering:
- Garden, pond or agricultural land within the same plot as residential land, as determined upon recognition of land use rights.
- Land originating as garden/pond land attached to residential land, which the user separates for transfer.
- Land originating as garden/pond land attached to residential land that surveyors split into separate plots when drawing cadastral maps before 1 July 2014.
One-time application rule
The calculation applies once per household or individual, on one plot chosen by the household or individual.
Joint and separate property
Clauses 1-2 of Article 33 and Article 43 of the 2014 Law on Marriage and Family regulate spouses' joint and separate property. The answer draws no specific conclusion for the questioner's case.
Local authority responsibilities
Article 48 of Decree 103/2024/ND-CP (amended by Decrees 291/2025/ND-CP and 50/2026/ND-CP) assigns land management, tax and finance authorities duties in file circulation and determining land use fee obligations. Provincial People's Committees must:
- Resolve complaints and denunciations on calculating, collecting and paying land use fees and land rent.
- Direct local agencies in calculating, collecting and paying land rent.
Recommendation
The questioner is asked to rely on these provisions and the specific plot file, and to contact the competent local authorities for guidance.