Decree No. 291/2025/ND-CP of the Government

(Amending and supplementing a number of articles of Decree No. 103/2024/ND-CP on land use levy and land rent, and Decree No. 104/2024/ND-CP on the Land Development Fund)

No.	Provisions	Old Regulation (Decree 103 & 104/2024/NĐ-CP)	New Regulation (Decree 291/2025/NĐ-CP)	Note
1.	Additional revenue items (Clause 4, Article 1, Decree 103)	No provisions regarding the supplementary payable amount under Point d Clause 2 Article 257 of the 2024 Land Law within the scope of adjustment in Article 1.	Adds: “The supplementary payable amount under Point d Clause 2 Article 257 of the 2024 Land Law is categorized as ‘other revenues’ under Point i Clause 1 Article 153 of the 2024 Land Law.”	Clarifies that the supplementary payable amount is classified as “other revenues” of the State.
2.	Land use fee when issuing Certificates for land allocated without proper authority (Clause 3, Article 12, Decree 103)	Includes only 3 items: a) If there is no document proving payment, land use fees = residential land area × land price in Land Price Table × 70%. b) If documents prove full payment, no land use fee applies. c) If partial payment was made, calculate proportionally to completed financial obligation; the remaining area follows point a.	a) In case there is no proof of payment, the land use fee for the area granted Certificate as residential land is calculated: “Area granted Certificate as residential land x Residential land price specified in Land Price Table x 70%.” b) In case there is proof of full payment, no land use fee is required. In case of partial payment, calculate according to the % of area fulfilling financial obligations, the remaining part calculated according to point a at the time of submission of a valid application for Certificate issuance. Supplement c): “For the remaining area under the provisions at point c, clause 3, Article 140 of the 2024 Land Law, if recognized as residential land (if any) and issued Certificate, the land use fee is 100% calculated according to the policy and residential land price specified in the Land Price Table at the time of full valid submission for Certificate issuance.”	Amend and supplement to clarify the method of calculating land use fee for the remaining area (calculate 100% according to land price) when recognized as residential land.
3.	Land use fee when adjusting detailed planning (Clause 1, Article 14, Decree 103)	Title of clause 1: “In case the land user proposes and the competent State agency decides to adjust the detailed planning of the project according to the law, which changes the structure of land use or the position of each type of land or the land use coefficient, the land use fee is calculated as follows:”	Amend title of clause 1: Add the word “increase” before “land use coefficient”.	Limit recalculation of land use fee only when increasing land use coefficient (if decreased, no recalculation).
4.	Land use fee when there are multiple planning adjustment decisions (Article 14, Decree 103)	No regulation.	Supplement Clause 6, Article 14: Regulate the calculation of land use fee when a project has multiple detailed planning adjustment decisions: Total land use fee must be paid at the final detailed planning adjustment of the project.	Clearly regulate the principle of land use fee calculation when a project has multiple adjustments.
5.	Deducting compensation–support–resettlement costs (Clause 3, Article 16, Decree 103)	Regulate deduction of KPBTH when a project has multiple land use forms. In which, KPBTH of the area used for public purposes allocated without land use fee is allocated to areas for which land use fee and land rent are calculated…	Supplement: “Compensation, support, resettlement funds according to the approved plan by competent State agency are deducted from total land use fee and one-time land rent payment for the whole lease period, the remaining (not yet deducted) continues to be deducted from annual land rent payment (including land rent for underground construction area of the project, if any).”	Prioritize deduction of KPBTH from total one-time land use fee/land rent, then deduct from annual land rent.
6.	Principles on land use fee exemptions (Clause 5, Article 17, Decree 103)	Regulation: Not applicable for exemption, reduction in case of auction for land use rights to allocate land with payment.	Supplement: “Not applicable for exemption, reduction in case of auction for land use rights to allocate land with payment; commercial residential land according to point a, clause 1, Article 157 of 2024 Land Law.”	Supplement exclusion for commercial residential land from land use fee exemption/reduction.
7.	Recovery of land use fees previously exempted (Clause 6, Article 17, Decree 103)	Regulation: Land use fee exempted/reduced must be recovered based on land price at Land Price Table at the time of State allocation (+) equivalent amount of late payment according to tax management law for each period.	Amend: Calculate according to policy and land price at the time of land use fee calculation according to law for each period. In case of voluntary repayment: add additional fee (3.6%/year or 5.4%/year).	Change basis for calculation from land price at allocation time to policy and land price at the time of SDĐ calculation under law for each period.
8.	Land use fee exemption – social policy beneficiaries (Clause 1, Article 18, Decree 103)	d) Residential land allocation to households/individuals when State recovers land attached to houses and they have to relocate but are not eligible for compensation and have no other housing in the commune-level administrative unit where land is recovered. đ) Land area in cemetery infrastructure projects to transfer land use rights attached to infrastructure, building bone storage facilities arranged by investor to serve funeral for social policy subjects according to construction, management, and cemetery law.	Remove old point d and amend point đ to point d.	Remove content that is no longer suitable.
9.	Authority to decide land use fee exemption (Clause 5, Article 18, Decree 103)	No regulation.	Supplement Clause 5, Article 18: “Persons authorized to allocate land under Article 123 of 2024 Land Law decide on exemption of land use fee when allocating land, changing land use purpose, recognizing land use rights… clearly stating reason for exemption, area exempted.”	Clearly define authority for land use fee exemption as persons authorized to allocate land.
10.	Reduction of land use fees – social policy beneficiaries (Clause 1, Article 19, Decree 103)	No point b.	Supplement b): “Allocation of residential land to households/individuals when State recovers land attached to houses and they have to relocate but are not eligible for compensation and have no other housing in the commune.”	Supplement subjects eligible for 50% reduction of land use fee for households/individuals whose land is recovered (not eligible for compensation) and have no other housing in commune.
11.	Supplementary land use fee (Clause 2, Article 50, Decree 103)	Land user’s additional payment calculated at 5.4%/year on land use fee due.	Land user’s additional payment calculated at 3.6%/year on land use fee due.	Reduce additional payment rate from 5.4%/year to 3.6%/year.
12.	Land rent before the official land lease decision (Clause 6, Article 30, Decree 103)	Regulation on annual land rent calculation for the period before land lease decision.	Amend: Area for annual land rent calculation is actual area used; purpose for calculating annual land rent is actual use purpose.	Clarify basis for annual land rent calculation (area and actual use purpose) for the period before land lease decision.
13.	Supplementary land rent (Clause 9, Article 51, Decree 103)	Land user’s additional payment calculated at 5.4%/year on land rent due.	Land user’s additional payment calculated at 3.6%/year on land rent due.	Reduce additional payment rate from 5.4%/year to 3.6%/year.
14.	Handling land-related payments prior to land-use purpose change for economic organizations (Clause 4, Article 52, Decree 103)	Regulation: Principle for calculating land fee before land use purpose change for cases changing land use before 01/08/2024 (effective date of ND 103) without completing financial obligations and multiple land use forms.	Amend, supplement Clause 4, Article 52: Add condition that specific land price has been approved or land fee notice exists or not. Confirm calculation before purpose change follows principles at Articles 7 and 34, ND 103. Regulate handling difference between recalculated and paid amounts (additional payment or refunded/deducted from other obligations).	Clarify transitional cases and rules for handling difference in land use fee/land rent for projects with purpose change before 01/08/2024..
15.	Deadline for paying additional land use/lease fees (carry-over cases) (Article 3, Decree 291/2025/ND-CP)	Additional payment calculated at 5.4%/year.	Recalculated additional payment at 3.6%/year. Regulate handling difference (if increased pay more, if decreased refund/deduct from other obligations).	Change additional payment rate for transitional cases under ND 103 from 5.4%/year to 3.6%/year and guide handling difference.
16.	Management of the Fund’s operating capital (Clause 3, Article 13, Decree 104/2024/ND-CP)	Operational capital of Land Development Fund is deposited at provincial State Treasury, commercial banks with State-owned capital in locality.	Amend, supplement regulation: Fund capital can only be used for lending tasks and repaid according to this Decree. Temporarily idle capital can be deposited in commercial banks with State-owned capital…	Tighten management and use of Fund capital: only used for lending and may be term-deposited (ensure safety, efficiency) if temporarily idle.
17.	Capital advances for Compensation, Support, and Resettlement (BTH, TDC) (Point a, Clause 1, Article 14, Decree 104/2024/ND-CP)	Advance capital to project investor using State budget, State unit/organization for BTH, TĐC tasks… (except projects funded by non-State budget).	Amend: Add legal basis on housing in advancing capital for BTH, TĐC.	Supplement legal basis on housing for advancing capital for BTH, TĐC.
18.	Management costs of advanced capital (Clause 1, Article 17, Decree 104/2024/ND-CP)	Management cost rate is equal to interest rate applied for VND deposits at State Treasury in SBV in the same period.	Management cost of advanced capital shall not exceed interest rate applied for VND deposits at State Treasury in SBV…. Add regulation: cost determined at time of first capital advance decision… fixed during the lending period, not calculated by lending time.	Change from interest rate calculation to maximum interest rate. Change method from time-based to fixed at first advance decision.