Vietnam issues guidance on land use identification and fee refunds

The Ministry of Natural Resources and Environment has provided guidance on identifying residential land areas for old land use certificates containing symbols such as ‘T’, ‘TV’, ‘TQ’, or ‘TTT’. Determination will be based on official records, land use history, and local regulations.

Regarding land use fees, the Ministry of Finance clarified regulations under Resolution No. 254/2025/QH15 of the National Assembly. Households and individuals who converted land use purposes from agricultural land (such as gardens or ponds) to residential land between August 1, 2024, and the effective date of the Resolution may be eligible for fee recalculations.

If the recalculated land use fee is lower than the amount previously paid, the difference will be refunded. This can be processed by offsetting other land-related financial obligations or, if no other obligations exist, through a direct cash refund according to state budget regulations.