Ho Chi Minh City Adjusts Land Lease Unit Price
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The People’s Committee of Ho Chi Minh City has just issued Decision 09/2025, regulating the percentage rates for calculating land lease unit prices, as well as collection rates for land used to construct underground works (excluding underground parts of ground-level constructions) and land with water surfaces within the city.
The subjects of this decision are land users as defined in Article 4 of the 2024 Land Law, who are granted land lease, land use extension, land use duration adjustment, land lease decision adjustment, detailed planning adjustment, permission to switch land use forms, or land-use recognition, and are required to pay land lease fees.
According to the decision, the percentage rate for calculating the annual land lease unit price will be applied to cases of land lease payment on an annual basis without going through an auction process. The rate will vary depending on the purpose of the leased land.
Firstly, for agricultural land (including land leased in high-tech agricultural parks): 0.25%.
Secondly, for land in high-tech parks, Quang Trung Software Park, export processing zones, industrial parks, and industrial clusters: 0.5%.
Thirdly, for land used in non-agricultural production and business, excluding commercial and service land (except for the types of land mentioned in the second point), and land for public works with business purposes, the rates will be determined based on specific areas.
Area 1, comprising District 1, 3, 4, 5, and 10, and Phu Nhuan District: 1%.
Area 2, including Thu Duc City and District 6, 7, 8, 11, 12, Binh Thanh, Binh Tan, Tan Binh, Tan Phu, and Go Vap: 0.75%.
Area 3, covering Hoc Mon, Cu Chi, Binh Chanh, Can Gio, and Nha Be districts: 0.5%.
Fourthly, for commercial and service land (excluding the types of land mentioned in the second and third points), the rates will also be determined based on specific areas.
Area 1, including District 1, 3, 4, 5, and 10, and Phu Nhuan District: 1.5%.
Area 2, comprising Thu Duc City and District 6, 7, 8, 11, 12, Binh Thanh, Binh Tan, Tan Binh, Tan Phu, and Go Vap: 1%.
Area 3, covering Hoc Mon, Cu Chi, Binh Chanh, Can Gio, and Nha Be districts: 0.75%.
Regarding land lease unit prices for land leased by the state for the construction of underground works (as per Clause 1, Article 120 of the Land Law), in cases of annual land lease payment, the unit price will be calculated at 20% of the surface land lease unit price with the same land use purpose and payment method.
For one-time land lease payment for the entire lease period, the unit price will be 30% of the surface land lease unit price with the same land use purpose and lease duration.
As for collection rates concerning land with water surfaces, the annual land lease unit price for the area with water will be calculated at 20% of the annual land lease unit price of the adjacent land, assuming the same land use purpose and lease duration.
For one-time land lease payment for the entire lease period, the unit price for the area with water will be 30% of the one-time land lease unit price of the adjacent land, assuming the same land use purpose.
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Decision 09/2025 also stipulates transitional provisions. For cases of calculating land lease unit prices, underground construction land lease, and land lease with water surfaces (based on land prices in the Land Price Table attached to Decision 02/2020 (x) and adjusted using the coefficient stipulated in Decision 56/2023) before October 31, 2024 (the effective date of Decision 79/2024), the percentage rate for calculating land lease unit prices specified in Decision 50/2014 of the Ho Chi Minh City People’s Committee shall apply. For land lease, underground construction land lease, and land lease with water surfaces from October 31, 2024, to the effective date of Decision 09/2025 (January 20), the percentage rates for calculating land lease unit prices specified in this decision shall be applied. |
Quoc Anh
– 12:43 21/01/2025
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