Official Letter No. 593/CT-CS issued by the Tax Department regarding land rental policies is as follows

Pursuant to the provisions at Point a, Clause 1, Article 34 of Decree No. 103/2024/NĐ-CP dated July 30, 2024, issued by the Government on land use fees and land rental, specific regulations are provided regarding the calculation of land rental when changing the land use purpose. Accordingly, in the case of converting from agricultural land allocated by the State without collection of land use fees to non-agricultural land leased by the State with annual land rental payments, the land rental shall be calculated in accordance with Clause 1, Article 30 of Decree No. 103/2024/NĐ-CP.

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