According to the Department of Natural Resources and Environment, the adjusted land price list affects the recognition of households and individuals. However, the collection level and land use fee collection rate will be based on the time of land use according to the provisions of the 2024 Land Law and Decree 103/2024/ND-CP on land use fees and land rent.
There will be 4 cases where land use fees must be paid according to the rate when the State recognizes and grants land use right certificates.
Specifically, households and individuals using land from October 15, 1993 to before July 1, 2014, and now being confirmed by the People’s Committee of the commune where the land is located to have no dispute, the land use fee is calculated at 2 levels as follows: For the area recognized within the residential land allocation limit, the payment level is 20% of the land use fee according to the Land Price List. For the area recognized exceeding the residential land allocation limit, the payment level is 50% of the land use fee according to the Land Price List.
| Ho Chi Minh City still has 7,779 land plots that have not been granted certificates. |
Households and individuals using land from July 1, 2004 to before July 1, 2014 and now being granted a Certificate for residential land use purposes, the land use fee is calculated at 2 levels as follows: For the area recognized for residential land use purposes within the residential land allocation limit, the payment level is 20% of the land use fee according to the Land Price List. For the area recognized for residential land use purposes exceeding the residential land allocation limit, the payment level is 50% of the land use fee according to the Land Price List.
In cases where households and individuals using land before July 1, 2024 violate land laws when recognized by the State and granted a Certificate of Land Use Rights, they must pay land use fees as follows: Households and individuals using land before December 18, 1980 and granted a Certificate with an area within the residential land allocation limit shall pay 10% of the land use fee according to the Land Price List.
Households and individuals using land before December 18, 1980 and granted a Certificate with an area exceeding the residential land allocation limit shall pay 30% of the land use fee according to the Land Price List.
Households and individuals using land from December 18, 1980 to before October 15, 1993 and granted a Certificate with an area within the residential land allocation limit shall pay 20% of the land use fee according to the Land Price List.
Households and individuals using land from December 18, 1980 to before October 15, 1993 and granted a Certificate with an area exceeding the residential land allocation limit shall pay 50% of the land use fee according to the Land Price List.
Households and individuals using land from October 15, 1993 to before July 1, 2004 and granted a Certificate with an area within the residential land allocation limit shall pay a fee of 30%.
Households and individuals using land from October 15, 1993 to before July 1, 2004 and granted a Certificate with an area exceeding the residential land allocation limit shall pay 60% of the land use fee according to the Land Price List.
In cases where households and individuals using land from July 1, 2004 to before July 1, 2014 violate land laws, when recognized by the State and granted a Certificate of Land Use Rights, they must pay land use fees at a rate equal to 80% of the land use fees according to the Land Price List.
According to statistics, the whole city has 1,728,639 land plots. By June 2024, the city had issued land use right certificates accounting for 99.55%, the remaining land plots that have not been issued certificates are 7,779 plots, mainly distributed in suburban districts, because the central core area has been issued certificates and is in stable use, so the first issuance of land use right certificates is not implemented. The reasons for not being issued certificates are mainly due to legal problems and current land use status (disputes, unclear origin, illegal construction…).