How will the procedures for developing land price tables be stipulated from January 2026?

What are procedures for compiling land price list in Vietnam from January 2026?

Based on Article 14 of Decree 71/2024/ND-CP, compiling initial land price list to be announced and applied from January 1, 2026, is carried out as follows:

(1) The organization responsible for land valuation conducts compiling land price list as follows:

- Investigating, surveying, and collecting information to serve compiling land price list by area and location; constructing the land price list to each parcel based on value range and standard parcel;

- Determining the type of land, area, and location of the land in each commune, ward, commune-level town for areas constructing the land price list by area and location; determining the type of land, total number of parcels, and number of parcels of each type for areas constructing the land price list to each parcel based on value range and standard parcel;

- Compiling, completing the dossier of investigation, survey, and information collection results at commune, district, and provincial levels; analyzing and evaluating the implementation results of the existing land price list for constructing the land price list by area and location;

- Summarizing investigation, survey, and information collection results; establishing the value range; selecting standard parcels and determining prices for standard parcels; preparing a comparative rate table for constructing the land price list to each parcel based on the value range, standard parcel;

- Drafting the land price list and the explanatory report on compiling land price list.

(2) The Department of Natural Resources and Environment is responsible for drafting the proposal for the issuance of the land price list; posting the dossier for public comments on the draft land price list on the electronic information page of the provincial People's Committee, and the Department of Natural Resources and Environment for 30 days; collecting written opinions on the draft land price list from the Vietnam Fatherland Front at the provincial level, member organizations of the Front, tax agencies, state notary organizations, land price determination consulting organizations; absorbing and completing the draft proposal on the issuance of the land price list; directing the land valuation organization to absorb and explain comments, complete the draft land price list and the explanatory report on compiling land price list.

(3) The Department of Natural Resources and Environment submits the dossier for land price list assessment to the Land Price List Assessment Council; the Council assesses the land price list and sends the assessment document to the Department of Natural Resources and Environment.

(4) The Department of Natural Resources and Environment organizes the receipt, explanation, modification, and completion of the draft land price list according to the opinion of the Land Price List Assessment Council; presents it to the provincial People's Committee.

(5) The provincial People's Committee submits to the People's Council at the same level for decision on the land price list, publicly announces it, and directs its update into the national land database.

>>> See more: Land Price List for DUONG 59, BINH TRUNG DONG WARD, District 2, Ho Chi Minh City Latest

What are procedures for compiling land price list in Vietnam from January 2026? (Image from the Internet)

Is compiling land price list part of State management of land in Vietnam?

Based on Clause 8, Article 20 of the Land Law 2024, it is regulated as follows:

State management content on land

1. Issuing and implementing legal documents on land management and use.

2. Propaganda, dissemination, education, training, scientific research, technology development, and international cooperation in land management and use.

3. Delimiting administrative unit boundaries, establishing and managing cadastral records.

4. Surveying, rectifying, establishing cadastral maps, current land use maps, land use planning maps, and specialized maps on land management and use.

5. Investigating, evaluating, protecting, renovating, and restoring land.

6. Formulating, adjusting, and managing land use planning and plans.

7. Allocating land, leasing land, recovering land, recognizing land use rights, requisitioning land, and changing land use purposes.

8. Investigating, constructing the land price list, specific land prices, managing land prices.

9. Managing finances on land.

10. Compensating, supporting, resettling when the State recovers land, requisitions land.

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Thus, constructing the land price list is part of the State management content on land.

Is land used for constructing children's playgrounds exempt from non-agricultural land use tax in Vietnam?

Based on point c, clause 1, Article 3 of Decree 53/2011/ND-CP, it is regulated as follows:

Subjects not subject to tax

Non-agricultural land used for non-business purposes stipulated in Article 3 of the Law on Non-Agricultural Land Use Tax is not subject to tax, specifically:

1. Land used for public purposes includes:

a) Traffic land, irrigation land including land used for constructing traffic works, roads, bridges, culverts, pavements, railways, land for building airport infrastructure, including land within the airport construction planning but not yet built due to phased investment as approved by the competent state authority; land for building water supply systems (excluding water production plants), drainage systems, irrigation works, dikes, dams, and land within the traffic safety and irrigation safety protection corridors;

b) Land for constructing cultural, medical, educational and training, sports works serving public interests including land used for kindergartens, schools, hospitals, markets, parks, gardens, children's playgrounds, squares, cultural works, commune communication - cultural posts, monuments, memorials, museums, rehabilitation facilities for disabled people, vocational training centers, drug rehabilitation centers, re-education camps, rehabilitation centers; care centers for the elderly and children with difficult circumstances;

c) Land with historical-cultural relics, scenic spots ranked or decided to be protected by the provincial People's Committee, city under central authority (hereinafter referred to as provincial-level People's Committee);

d) Land for constructing other public works includes land used for public purposes in urban areas, rural residential areas; land for building infrastructure structures for common use in industrial zones, high-tech zones, economic zones according to planning approved by the competent authority; land for constructing systems of power lines, telecommunication networks, pipelines for gasoline, oil, gas, and land within safety protection corridors for these works; land for power stations; land for reservoirs, hydroelectric reservoirs; land for constructing funeral homes, crematoriums; land for waste material, waste dumps, waste treatment areas permitted by competent state authorities.

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Thus, land used for constructing children's playgrounds is exempted from non-agricultural land use tax when used for non-business purposes.