From 01/01/2026, new land price tables built under Vietnam’s Land Law 2024 officially apply nationwide — the first time the country has annual land price tables instead of five-year ones. These tables are the direct basis for calculating the land use fees and land rents payable by households and individuals.
This guide explains how land use fees and land rents are calculated under the new 2026 land price tables, with formulas and worked examples.
1. Two “tiers” of land prices to distinguish
The Land Law 2024 provides two price tiers in parallel:
- Land price tables (Article 159): built by provincial People’s Committees, applied directly to households and individuals — calculating land use fees upon recognition of residential land use rights or land purpose conversion; annual land rents; land use tax; income tax on land use right transfers; fees; and administrative fines in the land domain;
- Specific land prices (Article 160): applied to organizations and enterprises — calculating land use fees upon allocation of chargeable land without auction, lump-sum rents for the whole lease term, and compensation upon state land recovery.
Confusing these two tiers is the most common mistake when self-calculating land financial obligations.
2. How households and individuals calculate land use fees
The basic formula:
Land use fee = Land area (sqm) x Land price in the price table (VND/sqm)
The price is taken at the time of the decision recognizing land use rights, permitting purpose conversion, or allocating land. Illustrative example (hypothetical figures): a 100 sqm residential plot with a table price of VND 5 million/sqm results in a land use fee of VND 500 million.
Main applicable cases: recognition of residential land use rights, conversion from agricultural to residential land, allocation of residential land without auction, and sale of state-owned housing to sitting tenants.
3. How land rents are calculated
For annual rents: rent = area x table land price x the prescribed percentage rate. Key new point: annual land rents are stabilized for 5-year cycles from the time the State decides the lease; the next cycle is recalculated using the price table of the re-determination year.
For households and individuals leasing land with lump-sum payment for the whole term: calculated using the price-table land price multiplied by area and lease duration.
4. Deadlines not to miss
- 01/01/2026: the first land price tables under the Land Law 2024 officially apply; old tables (under the 2013 Law) expire on 31/12/2025;
- Annually: provincial People’s Committees submit adjusted tables to the People’s Councils for application from 01/01 of the following year — land financial obligations may change every year;
- Before 01/7/2026: provinces and cities must issue land price adjustment coefficients (the “K coefficient”) under Resolution 254/2025/QH15.
5. Notes for self-calculation
- Each province/city has its own land price table — use the table of the locality where the land sits, for the correct location, road segment and land type;
- Tables are built by zone and location, down to individual parcels (where digital cadastral maps exist) — two adjacent parcels may carry different prices;
- Specific land prices used for compensation upon state recovery must not be lower than the price-table prices (Clause 8, Article 158) — a “floor” protecting recovered land holders.
Frequently asked questions
Q: Where can I look up the 2026 land price table?
A: In the decision/resolution publishing the land price table of the provincial People’s Committee / People’s Council where the land is located, usually posted on the province’s e-portal and the Department of Agriculture and Environment (the current land management authority).
Q: Which table applies to pending files?
A: Under the transitional rules (Article 257 of the Land Law 2024) and the time the financial obligation is determined in your file. Files submitted but without a land pricing decision need careful comparison against the 01/01/2026 cut-off.
Q: Do annual land rents rise every year?
A: Not automatically — rents are stabilized per 5-year cycle; only when a new cycle begins are they recalculated using that year’s price table.
Need a review of land financial obligations for your family or business? Contact us for advice.
Prepared by the FLAW AI Legal Council. This content is pending QA Council review before submission for approval; it is for reference only and does not replace legal advice for your specific case.