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NATIONAL ASSEMBLY OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
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Resolution No. 254/2025/QH15 |
Hanoi, December 11, 2025 |
Providing regulations and policies for resolving difficulties during the organization of implementation of the Land Law
THE NATIONAL ASSEMBLY
Pursuant to Constitution of the Socialist Republic of Vietnam amended by Resolution No. 203/2025/QH15;
Pursuant to Law on promulgation of legislative documents No. 64/2025/QH15 amended or supplemented by Law No. 87/2025/QH15;
HEREBY RESOLVES:
This Resolution provides regulations and policies for resolving difficulties during the organization of implementation of Land Law No. 31/2024/QH15 amended by Law No. 43/2024/QH15, Law No. 47/2024/QH15, Law No. 58/2024/QH15, Law No. 71/2025/QH15, Law No. 84/2025/QH15, Law No. 93/2025/QH15 and Law No. 95/2025/QH15 (hereinafter referred to as “Land Law”)
This Resolution is applicable to regulatory authorities, land users and relevant entities.
REGULATIONS AND POLICIES FOR RESOLVING DIFFICULTIES DURING THE ORGANIZATION OF IMPLEMENTATION OF THE LAND LAW
Article 3. Regulations on land repossession, compensation, support and resettlement
1. Regulations applying in the case of land repossession by the State (hereinafter referred to as “State land repossession”) for national defense or security purposes for the establishment of drug rehabilitation facilities managed by the people’s armed forces shall be added.
2. Regulations applying in the case of State land repossession for socio-economic development purposes in the national or public interest shall be added. To be specific:
a) Implementation of projects in free trade zones and international financial centers;
b) Where land is used for implementation of a project through agreements on acquisition of land use rights and the prescribed deadline for completing such agreements (including any extension) has expired, but agreements have been reached covering more than 75% of the total land area and involving more than 75% of the total number of land users, the provincial People’s Council shall consider approving the repossession of the remaining land area for allocation or lease to the project developer;
c) Creation of land banks for payment for the project under Build–Transfer (BT) contracts and land lease for continued production and business operations in cases where land is repossessed as prescribed in Articles 78 and 79 of the Land Law, Clause 1 of this Article, and Point a of this Clause while it is being used by an organization.
3. Conditions for State land repossession for national defense, security or socio-economic development purposes in the national or public interest shall include prior approval of compensation, support and resettlement arrangements and completion of resettlement arrangements in accordance with the Land Law, except in the following cases:
a) State land repossession may be carried out where a compensation, support and resettlement plan (which does not include resettlement arrangements) has been publicly disclosed but not yet approved for projects of national significance, for urgent public investment projects in accordance with the law on public investment, or for other projects where more than 75% of land users agree to the repossession prior to such approval;
b) State land repossession may be carried out prior to completion of resettlement arrangements in the case of urgent public investment projects, in-situ resettlement projects or projects where resettlement is arranged along the alignment of the principal works;
c) The Government shall elaborate on the state land repossession prior to approval of compensation, support and resettlement plans and state land repossession prior to completion of resettlement arrangements.
4. The provincial People’s Committees shall prescribed temporary accommodation arrangements, the duration of such arrangements and funding for temporary accommodation in cases where decisions on State land repossession are issued before completing the resettlement arrangements.
5. Competent authorities or persons shall decide State land repossession in accordance with the implementation schedule of the investment projects or the schedule for compensation, support and resettlement.
6. Land prices as the basis for calculation of land-related compensation as prescribed in Clause 2, Article 91 of the Land Law; and land prices as the basis for calculation of land levies for land at the resettlement locations as prescribed in clause 3 Article 111 of the Land Law shall be determined on the basis of the land prices included in the land price list and land price adjustment coefficients specified in this Resolution.
Where compensation is made by allocation of on-site residential land and the land price at such location is not specified in the land price schedule, the competent authority or person shall determine the applicable land price based on comparable locations.
The Commune-level People’s Committees shall submit reports to Provincial People’s Committees for submission to provincial People’s Councils for supplementation of the land price list at the nearest session.
7. Compensation, support and resettlement for the remaining land area specified in point b clause 2 of this Article shall be the same as those in the cases of land repossession specified in Article 78 and Article 79 of the Land Law, point a and point c clause 2 of this Article.
Where the planned compensation per unit of land area is lower than the average agreed land price, the person whose land is repossessed shall be entitled to receive the difference.
The project developer shall advance funds to pay the planned compensation and cover the difference between the average agreed land price and the planned compensation; such difference shall be included in the total investment cost of the project.
8. The deduction of the compensation, support and resettlement amount advanced by the project executor from the land levy or land rent payable shall be carried out in accordance with Clause 2, Article 94 of the Land Law, and shall be applied to the entire project as well as to each decision on land allocation or land lease.
9. The procedures for compensation, support, resettlement and State land repossession for national defense and security purposes, and for socio-economic development in the national or public interest, shall comply with the Land Law, documents providing detailed regulations and guidance of the Land Law and the following provisions:
a) Prior to issuing a decision on State land repossession, the competent authority shall notify the person whose land is repossessed, the owner of property affixed to land, the related rights holders and obligors (if any) at least 60 days in advance for agricultural land and at least 120 days in advance for non-agricultural land.
This time limit shall not apply to the cases specified in Clause 2, Article 85 of the Land Law;
b) The period for public disclosure of the compensation, support and resettlement plan at the office of the commune-level People’s Committee, community venues in the residential area to which the repossessed land belongs and the web portal of the commune-level People’s Committee shall be 10 days. The period for organizing dialogue, where objections to the recompense, support and resettlement plan remain, shall not exceed 30 days from the date of consultation on the plan;
c) The Provincial People’s Committee shall regulate the organization and implementation of resettlement arrangements where the resettlement location is outside the commune-level administrative unit to which the repossessed land belongs.
10. Cases not eligible for land-related compensation upon land repossession by the State shall include:
a) The cases stipulated in Clause 1, Article 107 of the Land Law;
b) Land managed by agencies/organizations of the State specified in Article 217 of the Land Law;
c) Land repossession in cases specified in Article 81, clause 1 and clause 2 Article 82 of the Land Law.
d) Other cases prescribed by the Government.
11. Regulations on compensation for damage to property upon State land repossession are as follows:
a) Where a house or structure serving daily life affixed to land must be dismantled or demolished in whole or in part, and the remaining portion fails to satisfy technical standards under relevant laws, compensation shall be equal to the value of a new house or structure with equivalent technical standards.
Where the remaining portion of such house or structure affixed to land continues to satisfy technical standards under relevant laws, compensation shall be paid for the actual damage in accordance with regulations of the provincial People’s Committee;
b) Compensation for natural forests and planted forests shall be made in accordance with forestry laws;
c) The provincial People’s Committees shall promulgate unit prices for compensation for damage to crops, livestock, natural forests and planted forests, ensuring consistency with local conditions, and shall review and adjust such prices where fluctuations occur.
12. The People’s Committee of a province shall prescribe other support measures and levels of support to ensure accommodation and the stabilization of livelihood and production for land users whose land is repossessed and owners of property affixed to land in accordance with local conditions. Based on regulations of the provincial People’s Committee, the commune-level People’s Committees shall decide specific support measures and levels of support for each project.
13. Transitional provisions on State land repossession, compensation, support and resettlement:
a) Where a decision on land repossession and a decision to approve the compensation, support and resettlement plan were issued before the effective date of this Resolution, implementation shall continue in accordance with the approved plan.
Where a decision to approve the compensation, support and resettlement plan was issued in accordance with the Land Law before the effective date of this Resolution, the decision on land repossession shall continue to be issued in accordance with the procedures of the Land Law;
b) Where, before the effective date of this Resolution, no decision to approve the compensation, support and resettlement plan has been issued, the land repossession, compensation, support and resettlement shall be carried out in accordance with the Land Law and this Resolution.
For a project where the compensation, support and resettlement plan for a remaining portion of the land area has not been approved before the effective date of this Resolution, the provincial People’s Committee may, where necessary, consider and decide to apply either the regulations in force at the time the plan for the approved portion of land area was approved or the provisions of the Land Law or the legal provisions effective from the effective date of this Resolution for carrying out land repossession, compensation, support and resettlement in respect of the remaining land area;
c) A notification of land repossession issued before 01 August 2024, where no decision on land repossession has been issued before the effective date of this Resolution, shall cease to be effective; Where the competent regulatory authority continues the repossession process, a new notification of land repossession must be issued in accordance with the Land Law;
d) Where a competent regulatory authority issued, before the effective date of this Resolution, a document permitting an business organization to acquire land use rights by disposition for implementation of an investment project under previous regulations, and the project satisfies the conditions specified in Point b, Clause 2, Article 3 of this Resolution, the project may be implemented in accordance with this Resolution.
14. The Government shall elaborate this Article.
Article 4. Regulations on land allocation, land lease and land repurposing
1. Where a decision on, or approval of, investment guidelines for a project with a phased implementation schedule is issued or where State land repossession, compensation, support or resettlement is to be carried out by phases, the person having power to decide the land allocation or land lease shall decide such land allocation or land lease in accordance with the implementation schedule of the investment project or the schedule for land repossession, compensation, support or resettlement.
2. The State shall lease land in cases other than those prescribed in Article 118 and Article 119 of the Land Law. Land users shall be entitled to choose either land lease under one-off arrangement or land lease with annual land rent payments, except for the case prescribed in Clause 3, Article 30 of the Land Law.
For investment projects using land banks assigned to State agencies or organizations for management, the State shall lease land through an auction of land use rights or bidding for selection of investors to implement land-based projects, except for the cases prescribed in Article 124 of the Land Law. Where land is leased through an auction of land use rights, the land user shall pay land rent in a lump sum for the entire lease term.
For investment projects currently using land leased by the State with annual land rent payments from land banks assigned to State agencies or organizations for management, conversion to land lease under one-off arrangement shall not be permitted.
3. The competent person may decide the land allocation, land lease or permit the repurposing of rice cultivation land, dedicated forest land, protection forest land, or production forest land without having to obtain approval from the provincial People’s Council.
4. Addition of certain cases of land allocation or land lease without land use right auction, without bidding for selection of investors executing land-based projects, including:
a) Land allocation or land lease in respect of land area used as payment for Build-Transfer (BT) Contracts in accordance with the law on PPP investment;
b) Land allocation or land lease for implementation of projects falling within cases of State land repossession as prescribed in Article 79 of the Land Law and clause 2 Article 3 of this Resolution without being funded by the State in cases where the decision on approval for both investment guidelines and investor or investor selection has been issued in accordance with law;
c) Energy projects or tourism projects associated with commerce and services in extremely disadvantaged areas.
5. A condition for conducting an auction of land use rights for investment projects to build housing is the existence of a zoning planning or a general planning where a zoning planning is not required or a detailed planning as prescribed by urban and rural planning laws.
6. A condition for conducting a bidding for selection of an investor implementing a land-based project for investment projects to develop urban areas, rural residential areas is the existence of a zoning planning or a general planning where a zoning planning is not required or a detailed planning as prescribed by urban and rural planning laws.
7. Adjustment of the land use term shall be permitted for a new investor replacing an investor that has been dissolved or become bankrupt; or an investor acquiring the land-based investment project by conveyance. The new investor or the investor acquiring the project by conveyance shall pay additional land rent in accordance with law.
8. Violations of land law committed by land users, and the results of handling such violations, shall be publicly disclosed on the web portals of the provincial People’s Committees and the Ministry of Agriculture and Environment. When carrying out land allocation, land lease or land repurposing, the competent authority shall search the information specified in this Law on the web portal of the People’s Committee of the province where such land allocation, land lease or land repurposing is carried out, and web portal of the Ministry of Agriculture and Environment.
9. Transitional provisions regarding land allocation, land lease or land repurposing:
a) Where land has been leased by the State before the effective date of this Resolution, the land user may select land lease model as prescribed herein, except where the land is leased by the State with annual land rent payments from the land bank assigned to State agencies or organizations for management;
b) With respect to land banks used as payments for BT Contracts lawfully executed during the period from July 01, 2025 to the day immediately preceding the effective date of this Resolution, for which no decision on land allocation or land lease has yet been issued, land allocation or land lease shall be carried out in accordance with this Resolution.
c) A public service provider that is eligible, under the Land Law, to convert from land lease to land allocation without land levy payment, where the tax authority has not issued a notification of land rent payment, or has issued a notification of land rent payment and late payment interests on land rents (if any) but such public service provider has not paid or has not fully paid the amounts stated therein, shall not be required to pay land rents and late payment interests (if any) for the period of land use prior to the effective date of this Resolution and up to the completion of procedures for conversion of the land use model; where land rents and late payment interests (if any) were paid before the effective date of this Resolution, the State shall not refund the amounts already paid.
d) With regard to an investment project for which an investment guideline approval or approval for investor selection guidelines or approval of project developer selection guidelines has been issued in accordance with law before July 01, 2014 but the land has not been repossessed, allocated or leased to the investor or project developer, where such project is consistent with the district-level land use planning or annual district-level land use plan or the planning formulated in accordance with urban and rural planning laws which has been approved by competent authorities in accordance with law before July 01, 2025 within the district, or is consistent with land use quotas in the land allocation and zoning plan of the provincial planning allocated to commune-level administrative divisions, and where the provincial People’s Committee has reviewed and confirmed its conformity with regulations of law applicable at the time of issuance of such approval and the delay in allocation or lease of land was not attributable to the investor or the project developer, the no auction of land use rights or bidding for selection of investor implementing land-based project shall be required under the Land Law; the procedures, authority and time limits for implementation shall comply with the Land Law;
dd) In cases where the land area of an investment project is allocated or leased without auction of land use rights under Land Law No. 45/2013/QH13 amended by Law No. 35/2018/QH14 and other relevant laws and such project is consistent with the district-level land use planning, the annual district-level land use plan or planning formulated in accordance with urban and rural planning laws which has been approved by competent regulatory authorities in accordance with law before July 1, 2025 within the relevant district, or is consistent with land use quotas in the land allocation and zoning plan of the provincial planning allocated to commune-level administrative divisions, but for which land has not yet been repossessed, allocated or leased, the subsequent steps in the procedures prescribed by the Land Law may be carried on in one of the following cases:
The investor or project developer of the project has been selected in accordance with law from July 01, 2014 to the day before August 01, 2024;
The investor had submitted a valid application for selection of the investor or project developer before August 1, 2024, and the investor or project developer was selected before January 1, 2025 in accordance with the laws effective at the time the application was submitted.
10. Transitional provisions in the case where a household or individual has been granted permission for land repurposing by a competent regulatory authority:
Where, during the period from August 1, 2024 until the day before the effective date of this Resolution, the household or individual was issued with a decision by a competent regulatory authority to permit conversion to residential land from garden land, pond land, agricultural land within the same parcel containing residential land, or from land originating as garden land or pond land affixed to residential land but separated by the land user for disposition of land use rights or separated into distinct parcels by surveying units during cadastral mapping before July 1, 2014, the following shall apply:
a) Where the household or individual has not yet paid land levy in accordance with the tax authority’s notification, the tax authority shall recalculate the land levy payable in accordance with this Resolution and adjust the notification of land levy payable in accordance with tax administration laws. The household or individual shall pay late payment interests on land levy (if any), calculated based on the recalculated amount in accordance with tax administration laws;
b) Where the household or individual has paid land levy in accordance with the tax authority’s notification, they may request the tax authority to recalculate the land levy in accordance with this Resolution; the tax authority shall recalculate such land levy and notify the land user accordingly. Where the recalculated land levy is lower than the amount already paid, the excess amount shall be refunded by the State through offsetting against obligations relating to land levy or land rent; where no such obligations arise, it shall be offset against other financial obligations in accordance with tax administration laws; where no other financial obligations remain for offsetting, a cash refund shall be made in accordance with state budget laws and other relevant laws.
11. The Government shall elaborate on this Article.
Article 5. Bases for calculation of land levies, land rents, compensation upon State land repossession; timing for determination of land prices of land banks used as payment for BT projects
1. Bases for calculation of land levies include:
a) The land area for which land allocation, permission for land repurposing or recognition of land use rights is granted;
b) Land prices included in the land price list, land price adjustment coefficients; where land use rights are auctioned, the land prices shall be the hammer prices;
c) The State’s policies on exemption from or reduction of land levies;
d) Infrastructure construction costs determined in accordance with construction laws;
dd) Rates for collection of land levy applicable to each land category, depending on land users and land use models.
2. Bases for calculation of land rents include:
a) Area of land for lease;
b) Land lease term and land use extension term;
c) Land rent per unit of land area; In case of auction of land use rights, the land rent per unit of land area shall be the hammer price (unit price);
d) State land lease with annual land rent payment or state land lease under one-off arrangement;
dd) The State’s policies on exemption from or reduction of land rents;
e) Infrastructure construction costs determined in accordance with construction laws;
3. Bases for calculation of compensation upon State land repossession include:
a) Area of repossessed land;
b) Land use term;
c) Land prices included in the land price list and land price adjustment coefficients;
d) Land use purposes and land use models.
4. Decisions on land allocation, land lease, permission for land repurposing, land use extension, adjustment in land use term and conversion of land use model are not required to state land prices.
5. Timing of determination of land price for area of land used as payment for a BT contract shall be the time at which the State issues the decision on land allocation or land lease. Where the State delays the land allocation or land lease for the purpose of payment under a BT contract, the investor shall be entitled to an additional amount corresponding to the average interest rate of commercial banks organized as joint-stock companies whose more than 50% of the charter capital is held by the State, calculated on the value portion of the work item or completed work. The period for which such additional amount is payable shall be calculated from the date of acceptance of completion of the work item or work of the BT project until the date of issuance of the decision on land allocation or land lease.
6. The Government shall elaborate on this Article.
Article 6. Principles of land valuation, timing of information collection and land valuation methods
1. The land valuation must ensure the following principles:
a) Land valuation shall be conducted in accordance with the market-based principle.
b) Full compliance with the prescribed methods and procedures for land valuation shall be ensured;
c) Honesty, objectivity, openness and transparency shall be ensured;
d) Independence shall be ensured among the land valuation consulting organization, the Council for appraisal of the land price list, appraisal of the land price adjustment coefficient, and the authority or person competent to decide the land price;
dd) Harmonization of interests among the State, land users and investors shall be ensured.
2. Input land price information prescribed at Points a, b, c Clause 3, Article 158 of the Land Law for formulation, amendment or supplementation of the land price list and the land price adjustment coefficient means information formed within the preceding 24 months calculated from the date on which the written assignment for formulation, amendment or supplementation of the land price list or the land price adjustment coefficient is made by the competent regulatory authority.
3. Land valuation methods shall comply with the Government’s regulations.
1. The land price list shall constitute one of the bases for determining land levy or land rent where the State carries out land allocation, land lease, permission for land repurposing or recognition of land use rights; for determining the starting price for an auction of land use rights; for calculating taxes, charges and fees related to land use; for calculating monetary penalties for administrative violations in the land sector; for determining the value of land use rights upon equitization of State-owned enterprises in accordance with the law on equitization; for implementation of the rights and obligations of land users vis-à-vis the State; and for compensation where the State carries out land repossession.
Where land is allocated or leased for implementation of an investment project involving land reclamation, an investment project having land reclamation items, or in other cases where the land price list cannot be applied, a specific land price shall be determined in accordance with the Land Law.
2. The land price list shall be formulated by land type, zone and location. For zones where digital cadastral maps and land price databases have created, the land price list shall be specific to each land parcel.
3. The provincial People’s Council shall decide the land price list, which shall be announced and applied from January 01, 2026; and may amend or supplement the land price list where necessary.
4. For cases subject to application of a specific land price as prescribed in Article 160 of the Land Law, where by the effective date of this Resolution the competent authority or competent person has not yet issued a decision on the specific land price, the provincial People’s Committee shall decide either to determine land price under this Resolution or to continue determining the specific land price under the Land Law.
Where it is decided to determine land price under this Resolution, the timing of calculation of land levy or land rent shall be the time at which the competent authority or competent person issues all required bases for calculation of land levy or land rent in accordance with this Resolution.
5. The competent authority or competent person must issue all required bases for calculating land levy, land rent, or land-related compensation no later than July 01, 2026 in accordance with this Resolution. Pending completion of such bases for calculation as prescribed in Clauses 1, 2, and 3 of Article 5 of this Resolution, land levy, land rent or land-related compensation shall be determined in accordance with the Land Law.
6. The land valuation for the cases prescribed in Clause 2, Article 257 of the Land Law shall be carried out in accordance with the Land Law and not under this Resolution.
7. For the cases specified in point b clause 3 Article 33 of the Land Law where the land levy or land rent that had been exempted or reduced must be recalculated, the applicable land price shall be the price included in the land price list and the land price adjustment coefficient (if any) applicable at the time of issuance of the decision on land allocation, land lease or permission for land repurposing.
8. The Government shall elaborate on this Article.
Article 8. Land price adjustment coefficients
1. The land price adjustment coefficient means the ratio of increase or decrease in land prices for respective land types corresponding to zones or locations specified in the land price list.
2. The provincial People’s Committee shall decide and promulgate the land price adjustment coefficient for application from January 01 each year. Where necessary, the provincial People’s Committee may amend or supplement the land price adjustment coefficient during the year or for each zone or location for application.
3. The Government shall elaborate on this Article.
Article 9. Council for appraisal of the land price list and appraisal of the land price adjustment coefficient and operating conditions of land valuation consulting organizations
1. The Chairperson of the People’s Committee of a province shall decide the establishment of a Council for appraisal of the land price list and appraisal of the land price adjustment coefficient, comprising the chairperson of the provincial People’s Committee or one Deputy Chairperson of the provincial People’s Committee as the Chairperson of the Council, the Head of the provincial finance authority as Deputy Chairperson of the Council; members of the provincial People’s Committee who are heads of provincial specialized agencies; Chairpersons of the commune-level People’s Committees; representatives of relevant agencies, land valuation consulting organizations and experts.
The Council for appraisal of the land price list and appraisal of the land price adjustment coefficient may decide to establish an assistance team of the Council and may engage a land valuation consulting organization to advise on appraisal of the land price list and the land price adjustment coefficient.
2. An organization may conduct consultancy on land valuation where it fully satisfies the following conditions:
a) It is an organization registered to conduct business in land valuation services or price appraisal services; or it is a public service provider conducting business in land valuation services;
b) It has at least three valuers qualified to practice land valuation consultancy, or three price appraisers in accordance with Government’s regulations.
3. A land valuation consulting organization may provide consultancy for determination and appraisal of the land price list, the land price adjustment coefficient, and specific land prices; and may designate its representative to participate in the Council for appraisal of the land price list and appraisal of the land price adjustment coefficient, or the Specific land price appraisal council, upon request of the competent regulatory authority.
4. The Government shall elaborate on this Article.
Article 10. Exemption and reduction of land levies and land rents; payment of land levies and land rents upon land repurposing
1. Where the land levy or land rent is exempted, it is not required to follow procedures for land valuation, calculation of land levy or land rent and it is likewise not required to follow procedures for application for exemption from land levy or land rent, except in cases where the exemption from land levy or land rent is only granted for a certain number of years.
Where the annual land rent is reduced in accordance with the Government’s regulations issued in the course of annual socio-economic administration and management, the land user shall not be required to follow procedures for application for land rent reduction.
2. Where land is repurposed as prescribed in points b, c, d, dd, e and g clause 1 Article 121 of the Land Law, the land user shall pay land levy or land rent in accordance with the following regulations:
a) Payment of land levy or land rent payable in a lump sum for the entire lease term shall be made on the basis of the difference between the land levy or land rent applicable to the land type after repurposing and the land levy or land rent applicable to the land type before repurposing, calculated for the remaining land use term.
b) Annual land rent shall be paid according to the land type after repurposing;
c) In cases where garden land, pond land, or agricultural land within the same land parcel containing residential land, as identified upon recognition of land use rights, is converted to residential land; or where land originating as garden land or pond land affixed to residential land, but separated by the land user for disposition of land use rights, or separated into distinct parcels by surveying units during cadastral mapping before July 1, 2014, is converted to residential land, the land levy shall be calculated at the following rate: 30% of the difference between the land levy calculated based on the residential land price and the land levy calculated based on the agricultural land price at the time of issuance of the decision on permission for land repurposing (hereinafter referred to as the “difference”) shall apply to the area of land repurposed within the residential land allocation limit applicable in their administrative division; 50% of the difference shall apply to the area of land exceeding less than 01 time the residential land allocation limit applicable in the administrative division; and 100% of the difference shall apply to the area of land exceeding more than 01 time the residential land allocation limit applicable in the administrative division. The above land levy rates shall be applied only once to each household or individual and only in respect of 01 land parcel.
3. The Government shall elaborate on the following contents:
a) Other cases where land levies or land rents are exempt or reduced that are not specified in clause 1 Article 157 of the Land Law;
b) The payment of land levies or land rents upon land repurposing specified in clause 2 of this Article.
Article 11. Regulations on the exercise of rights, land use regime, registration of land and property affixed to land, issuance of certificates, subdivision of land parcels, consolidation of land parcels, land information system
1. Business organizations, individuals, overseas Vietnameses and foreign-invested business organizations may sell property affixed to land leased by the State with annual land rent payment where the following conditions are fully satisfied:
a) The property affixed to land has been granted a construction permit where such permit is required, or where no construction permit is required, such property must has been created on land not involving violations of land repurposing under land laws;
b) The construction has been completed in accordance with the detailed construction planning and the approved or accepted investment project (if any), except where otherwise required under an effective court judgment or decision, an enforcement decision of a civil judgment enforcement authority, or a conclusion of a competent regulatory authority in inspection or examination proceedings.
2. Certain regulations on registration of land and property affixed to land, issuance of certificates of land use rights and ownership of property affixed to land:
a) Where mineral exploitation rights are conveyed in accordance with laws on geology and minerals, or where the enterprise form is converted, and the land user/owner of property affixed to land has been issued one of the Certificates prescribed in clause 1 Article 133 of the Land Law, registration of changes shall be carried out;
b) Where a mortgage over land use rights or property affixed to land is registered under point p clause 1 Article 133 of the Land Law, changes may be updated in the land database without endorsement on the issued certificate;
c) Where the Law on Housing or the Law on Real Estate Business prescribes a deadline for filing an application for issuance of a certificate of land use rights, ownership of property affixed to land to the purchaser that is different from the deadline for registration of changes as prescribed by the Land Law, the provisions of the Law on Housing or the Law on Real Estate Business shall apply;
d) For the case specified in clause 4 Article 135 of the Land Law, 01 certificate of land use rights and ownership of property affixed to land shall be issued to both spouses;
dd) A household or individual that is stably using land and possesses a temporary Certificate of land use rights issued by a competent regulatory authority on or after October 15, 1993 shall be granted a Certificate of land use rights and ownership of property affixed to land in accordance with Clause 3 Article 137 of the Land Law;
e) Where land that is allocated for management purposes as prescribed in Article 7 of the Land Law falls within the cases specified in Article 139 of the Land Law, the grant of a Certificate of land use rights, ownership of property affixed to land shall be considered in accordance with the provisions of Article 139 of the Land Law.
3. The subdivision or consolidation of land parcels prescribed in point d clause 1 Article 220 of the Land Law must ensure that the parcel has access to a public road or that passage through adjoining land is permitted by the adjacent land user for such connection. Where a land user reserves a part of the area of a residential land parcel or of a land parcel containing residential land and other land within the same land parcel for use as an access way, the repurposing of the area of land used as the access way is not required upon the parcel subdivision or consolidation.
Where only part of a parcel is repurposed, subdivision is not mandatory. Consolidation of parcels does not require the parcels to have the same land use purpose, same payment form for land levy/rent, or same land use term.
If a court judgment or decision dividing land use rights results in parcels that fail to meet requirements for area and dimensions for parcel subdivision as prescribed in Article 220 of the Land Law, no parcel subdivision shall be made, unless such judgment or decision took legal effect before August 1, 2024.
Where a valid application for parcel subdivision or consolidation has been submitted before the effective date of this Resolution but remains unresolved, this Resolution shall apply.
4. In addition to the cases of multi-purpose land use prescribed in clause 1 Article 218 of the Land Law, the Government is assigned to regulate other cases of multi-purpose land use.
5. Certain provisions on land information system:
a) The central budget shall ensure activities of the national land information system at the central level;
b) Local budgets shall ensure activities of the national land information system at the local level;
c) The State encourages qualified organizations and individuals to participate in providing services for building, managing, operating and exploiting the national land information system in accordance with law;
d) The engagement of services for operating and maintaining the land information system shall be carried out in accordance with laws on management of IT application activities funded by the state budget.
6. The land reclamation must comply with the principles specified in clause 2 Article 190 of the Land Law and is not required to get the National Assembly or Prime Minister approval of investment guidelines merely because part of the reclaimed area falls within the zones specified in Clause 3 Article 190 of the Land Law.
7. Where land is used as prescribed in Clause 16 Article 260 of the Land Law, the conveyee of the whole or part of a real estate project shall succeed to the financial obligations already fulfilled by the conveyor.
8. Where a decision on land use extension has already been issued in accordance with Point i Clause 1 Article 64 of Land Law No. 45/2013/QH13 amended by Law No. 35/2018/QH14, such decision shall continue to be implemented accordingly. Where no decision on land use extension has been issued, the provisions of the Land Law shall apply.
Article 12. Organization of implementation
1. The National Assembly, the Standing Committee of National Assembly, Vietnamese Fatherland Front, Ethnic Minority Council, Committees of the National Assembly, Delegations of the National Assembly, members of the National Assembly shall, within the ambit of their duties and powers, supervise the implementation of this Resolution.
2. The Government shall:
a) Within their jurisdiction, guide and organize implementation of this Resolution; inspect and evaluate the implementation thereof, review the implementation results and report to the National Assembly;
b) Direct relevant ministries and central authorities, within their jurisdiction, to monitor and inspect the implementation of this Resolution.
3. The People’s Councils and People’s Committees at all levels shall, within their jurisdiction:
a) Organize the implementation of this Resolution within their areas;
b) Not organize the formulation of five-year land use plans (2026–2030) for central-affiliated cities, district-level land use plannings, annual district-level land use plans, commune-level land use plannings and commune-level land use plans. When organizing amendments to provincial planning for the 2021–2030 period with a vision to 2050, local authorities must determine land use quotas allocated under the national land use planning and land use quotas based on local demand down to each commune-level administrative division.
Article 13. Implementation clauses
1. This Resolution comes into force from January 01, 2026, except for the cases specified in Clause 2 of this Article.
2. Point b clause 3 Article 12 of this Resolution comes into force from December 11, 2025.
3. Where this Resolution and other laws contain different provisions on the same matter, the provisions of this Resolution shall prevail.
Where resolutions of the National Assembly of Viet Nam on pilot special mechanisms or policies applicable to administrative divisions contain provisions different from those of this Resolution, the provincial-level People’s Councils shall decide the appropriate application in accordance with actual local conditions.
This Resolution is approved by the 15th National Assembly of the Socialist Republic of Vietnam in the 10th meeting on December 11, 2025.
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PRESIDENT OF THE NATIONAL ASSEMBLY Tran Thanh Man |
