Fast news: Land use tax and plot division according to the Land Law from August 1, 2024

1. REGULATIONS FOR CALCULATION OF TAX ACCORDING TO MARKET PRICE.

– Information from the General Department of Taxation after August 1, there has still been no decision to apply tax calculation according to market price, tax is still calculated according to the price frame prescribed by the state, some locations have increased tax rates but not significantly.

– The application at market price will be implemented from January 1, 2026. 

2. REGULATIONS FOR DIVISION OF PLOTS AFTER 1/8. 

2.1 Having an area outside the red line:

– Not less than 30 m² for ward areas (in 04 districts: Hoan Kiem, Ba Dinh, Dong Da, Hai Ba Trung);

– Not less than 40 m² for ward areas (in Son Tay town and 08 districts: Ha Dong, Bac Tu Liem, Nam Tu Liem, Thanh Xuan, Long Bien, Hoang Mai, Cau Giay, Tay Ho);

– Not less than 50 m² for areas of communes bordering districts and towns;

– Not less than 60 m² for delta communes;

– Not less than 80 m² for midland communes;

– Not less than 100 m² for mountainous communes.

2.2 In case of dividing a plot of residential land that forms a road (walkway) connecting to an existing road, the division of land must ensure all the following conditions:

Traffic roads (paths) must have a cross-sectional width:

– From 1.2m or more for land plots in wards (4 districts: Hoan Kiem, Ba Dinh, Dong Da, Hai Ba Trung);

– From 2m or more for land plots in wards (in Son Tay town and 08 districts: Ha Dong, Bac Tu Liem, Nam Tu Liem, Thanh Xuan, Long Bien, Hoang Mai, Cau Giay, Tay Ho);

– From 2.5m or more for land plots in town areas and communes bordering districts;

– From 3m or more for land plots in delta communes;

– From 4m or more for land plots in midland and mountainous communes.