Hanoi Tax Department warns residents about land-use change payments; payments beyond this threshold will not be processed

Hanoi's Department of Taxation has issued guidance to taxpayers regarding land-use fees for households and individuals when changing the purpose of land use. Specifically, based on Point C, Clause 2, Article 10 of Resolution No. 254/2025/QH15 dated December 11, 2025 by the National Assembly and Article 6 of Decree No. 50/2026/ND-CP dated January 31, 2026 by the Government, the determination of land-use fees in cases of land-use changes is performed according to specific regulations. When changing land use, the fee is calculated as 30% of the difference between the price of residential land and the price of agricultural land at the time of the decision approving the land-use change (hereinafter referred to as the difference) for the area within the housing land limit; 50% of the difference for the area exceeding one time the limit; 100% of the difference for land exceeding more than one limit. Each household or individual may apply the calculation to one plot of land. On subsequent changes, the land-use fee is calculated at 100% of the difference. If a household or individual owns multiple plots (including across multiple provinces), they may choose one plot to apply the land-use fee calculation under this Decree. The tax authority notes that households/individuals certify this and bear responsibility for their certification, as stated in the land-use change application. If authorities determine that the certification does not comply with regulations, the land-use fee will be recalculated at 100% of the difference and the payment equivalent to late-payment penalties under tax management laws must be made. If a household or individual has already paid part of the land-use fee according to the tax authority's notice, they may request a recalculation; if the recalculated amount is lower than the amount due but higher than what has been paid, the taxpayer must pay the outstanding amount plus late-payment charges calculated on the outstanding amount. If the recalculated land-use fee is lower than the amount already paid, the difference will be refunded by offsetting against other tax obligations as provided by tax management laws; if there are no remaining tax obligations, it will be refunded in cash. Hanoi's tax authority notes that households/individuals must submit the written request no later than January 1, 2027 to the integrated ONE-STOP service; the ONE-STOP service will issue the receipt and arrange a response. The tax authority emphasizes that applications submitted after January 1, 2027 will not be processed.