Mr. Dao Quang Duong, Head of the Land Economy Department (Department of Agriculture and Environment, Ho Chi Minh City), provided insights during the press conference on January 29, 2026.
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During the regular press briefing on socio-economic developments held on the afternoon of January 29, Mr. Dao Quang Duong, Head of the Land Economy Department (Department of Agriculture and Environment, Ho Chi Minh City), addressed queries regarding land use fee calculations. This follows the implementation of the new Land Price Table (as per Resolution 87/2025), which took effect without the accompanying adjustment coefficient (K factor).
According to the 2024 Land Law, there are 12 scenarios where the Land Price Table is applied to determine financial obligations. However, based on Resolution 254/2025, the structure for calculating land use and rental fees has undergone significant changes.
Currently, land price applications fall into two main categories. The first category, which directly applies the Land Price Table, includes five cases: calculating land use tax, personal income tax from land use rights transfers, land management fees, administrative penalty fees, and compensation for damages to the State in land management and use.
The remaining seven cases require the application of the “Land Price Table multiplied by the Adjustment Coefficient.” These include calculating land use fees for resettlement areas, recognizing land use rights or changing land use purposes for households, annual land rentals, auctions of land use rights with infrastructure, non-auction land allocations to individuals, and the sale of state-owned housing.
Additionally, land use fees and rentals for economic organizations, as well as compensation for land reclamation by the State, are determined using the Land Price Table multiplied by the K factor.
Given that the new land price adjustment coefficient has not yet been issued, representatives from the Department of Agriculture and Environment stated that the city has implemented specific measures to ensure uninterrupted processing of citizen applications.
Specifically, as per Resolution 254/2025, local authorities have until July 1, 2026, to issue the new land price adjustment coefficient. Until the Ho Chi Minh City People’s Committee releases this coefficient, cases requiring the “Land Price Table x Adjustment Coefficient” will continue to directly apply the Land Price Table as stipulated in the 2024 Land Law.
This approach will be maintained until the official adjustment coefficient is issued, ensuring continuity and transparency in state land management within the city.
– 8:44 PM, January 29, 2026
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