Conversion of the Use Purpose of Rice Cultivation Land: Is There a Requirement to Pay for the Protection and Development of Rice Cultivation Land?

Clause 1 Article 5 Decree 35/2015/ND-CP stipulates as follows:

Individuals allocated or leased land by the state for non-agricultural purposes from specialized rice cultivation land must comply with the land laws and pay a fee to protect and develop the rice cultivation land.

Therefore, when your family changes the land use purpose from rice cultivation land to non-agricultural land, a fee to protect and develop rice cultivation land must be paid.

Specifically: The fee rates for protecting and developing rice cultivation land are stipulated in Clause 3 Article 2 Circular 18/2016/TT-BTC as follows:

Fee for protecting and developing rice cultivation land = Percentage rate (%) (x) Area (x) Price of the rice cultivation land.

In which:

- The percentage rate (%) to determine the fee for protecting and developing rice cultivation land is issued by the provincial People's Committee in accordance with the specific conditions of each local area, but not less than 50%;

- The area is the portion of specialized rice cultivation land converted to non-agricultural land, specified in the decision permitting the conversion of land use purpose from specialized rice cultivation land to non-agricultural land issued by the competent authority;

- The price of the rice cultivation land is calculated according to the land price table applied at the time of conversion of land use purpose, issued by the provincial People's Committee.

Respectfully!