Regulations on conversion of agricultural land to residential land in Vietnam
My family has 1200 square meters of agricultural land. There is 200m2 of residential land and was granted land use rights by the state in 1997. The land originated after 1980 and before 1993. So when transferring the remaining residential land, do I have to pay land use levy? If my family has to pay, how much do we pay? Thank you.
Regulations on conversion of agricultural land to residential land in Vietnam (Image from the Internet)
In Articles 143 and 144 of the Land Law 2013, the land allocation quota in rural residential land and the urban residential land are as follows:
- Rural residential land: Provincial-level People’s Committees shall determine the land allocation quota to each household or individual for housing construction in rural areas and the minimum area for the division of a residential land parcel in accordance with local conditions and customs.
- Urban residential land: Provincial-level People’s Committees shall, based on the land use master plans, urban construction master plans and the local land fund, determine the allocation quota of residential land to each household or individual for their own housing construction in case they are not eligible to be allocated land in an investment project on housing construction; and prescribe the minimum area for the division of a residential land parcel.
According to current regulations, it is impossible for you to convert the remaining 1000 m2 of land to residential land, you can only convert a number of square meters of agricultural land to residential land.
Pursuant to Points a and b, Clause 2, Article 5 of Decree 45/2014/ND-CP regulating the collection of land use levies from individuals when changing land use purposes as follows:
- In case of change from garden or pond land within the same land parcels with houses in residential areas, which is not recognized as residential land under Clause 6, Article 103 of the Land Law, to residential land; or change from land originating from garden or pond land associated with houses which had been separated by land users for ownership transfer or separated into different parcels by survey units upon survey and drawing of cadastral maps, to residential land since before July 1, 2004, land use levy shall be collected at a level equal to 50% of the difference between land use levy calculated based on the residential land price and land use levy calculated based on the agricultural land price at the time of issuance of decision on change of land use purpose by a competent state agency;
- In case of change from agricultural land allocated by the State without land use levy to residential land, land use levy shall be collected at a level equal to the difference between land use levy calculated based on the residential land price and land use levy calculated based on the agricultural land price at the time of issuance of a decision on change of land use purpose by a competent state agency;
Above is the consulting content.
Best regards!
