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According to Article 47 of the 2024 Land Law, individuals who use agricultural land allocated by the State, or acquired through conversion, transfer, inheritance, or donation from another person, are only allowed to convert their land use rights within the same provincial administrative unit and are exempt from income tax and registration fees related to such land use right conversions.

Therefore, based on the above regulations, individuals are not required to pay income tax or registration fees when converting land use rights for agricultural land allocated by the State or acquired through conversion, transfer, inheritance, or donation from another person.

Conditions for Agricultural Land Use Right Conversion in 2025

According to Articles 45 and 47 of the 2024 Land Law, households and individuals are permitted to convert their agricultural land use rights if they meet the following conditions:

– Possess a Land Use Right Certificate, a House Ownership and Land Use Right Certificate, or other relevant certificates, except in cases of inheritance of land use rights, land conversion during field consolidation and land parcelization, donation of land use rights to the State or community, and cases specified in Clause 7, Article 124 and Point a, Clause 4, Article 127 of the 2024 Land Law.

– The land is free from disputes, or any disputes have been resolved by competent state agencies, court judgments, arbitration decisions, or arbitral awards that have taken legal effect.

– The land use rights are not subject to seizure or other enforcement measures as prescribed by the law on civil judgment enforcement.

– The conversion of land use rights occurs within the land use duration.

– The conversion of agricultural land use rights is within the same provincial administrative unit.

Do You Need Permission for Land Use Conversion in 2025?

According to Clauses 1 and 2, Article 121 of the 2024 Land Law, the following cases of land use conversion require permission from competent state agencies:

– Converting land used for rice cultivation, special-use forests, protective forests, or production forests to other types of agricultural land.

– Converting agricultural land to non-agricultural land.

– Converting other types of land to land for concentrated animal husbandry when implementing large-scale animal husbandry projects.

– Converting non-agricultural land allocated by the State without land use fees to other types of non-agricultural land that requires land use fees or land lease payments.

– Converting non-residential land to residential land.

– Converting land for construction of public works or land used for public purposes with business purposes to land for production and business that is non-agricultural.

– Converting non-agricultural land for production and business that is not for commercial or service purposes to commercial or service land.

When converting land use purposes as specified above, the land user must fulfill financial obligations in accordance with the law. The land use regime, rights, and obligations of the land user shall be applied according to the type of land after the conversion.

If the land use conversion does not fall under any of the above cases, permission from competent authorities is not required.

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