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The Government has issued Decree No. 50/2026/ND-CP, detailing Resolution No. 254/2025/QH15 on mechanisms and policies for removing difficulties and obstacles in the implementation of the Law on Land 2024, specifically regarding land use levy and land rent. The Decree was promulgated and took effect on 31 January 2026.
Decree No. 50/2026/ND-CP provides detailed regulations on a number of provisions of Resolution No. 254/2025/QH15 on mechanisms and policies for removing difficulties and obstacles in the implementation of the Law on Land 2024 regarding land use levy and land rent, including:
- Bases for determining land use levy and land rent as prescribed in Clauses 1, 2 and 6 Article 5 of Resolution No. 254/2025/QH15.
- Determination of land use levy and land rent upon change of land use purpose as prescribed in Point b Clause 2 and Point d Clause 13 Article 3, Clause 10 Article 4, and Clause 2 and Point b Clause 3 Article 10 of Resolution No. 254/2025/QH15.
- Handling of land rent and late payment interest on land rent as prescribed in Point c Clause 9 Article 4 of Resolution No. 254/2025/QH15 for public service units converting from land lease to land allocation without collection of land use levy in accordance with the Law on Land 2024.
- Determination of land use levy and land rent amounts that have been exempted or reduced as prescribed in Clause 7 Article 7 of Resolution No. 254/2025/QH15 for the cases specified in Point b Clause 3 Article 33 of the Law on Land 2024.
- Handling of compensation, support and resettlement amounts advanced by investors as prescribed in Clause 8 Article 3 of Resolution No. 254/2025/QH15.
- Determination of land rent payable by a new investor replacing an investor that has been dissolved or gone bankrupt, or by an investor receiving the transfer of an investment project using land as prescribed in Clause 7 Article 4 of Resolution No. 254/2025/QH15.
- Exemption and reduction of land use levy and land rent for other cases as prescribed in Point a Clause 3 Article 10 of Resolution No. 254/2025/QH15.
- Exemption of land rent for a number of years and reduction of annual land rent as prescribed in Clause 1 Article 10 of Resolution No. 254/2025/QH15.
- Transitional provisions on land use levy and land rent.
Decree No. 50/2026/ND-CP applies to state authorities, land users, organizations, and individuals involved in the implementation of the above-mentioned provisions.
