The Decision regulating the rate (%) to determine the land rental price, calculate the rental fee for land for underground construction, land with water surface in Hung Yen province

On 25/12/2024, the Provincial People's Committee issued Decision No. 43/2024/QD-UBND regulating the rate (%) to determine the land rental price, calculate the rental fee for land for underground construction, underground construction outside the land use space determined for land users, land with water surface in Hung Yen province.

Accordingly, the scope of the Decision is to stipulate the rate (%) to determine the land rental price, calculate the rental fee for land for underground construction, underground construction outside the land use space determined for land users, land with water surface in Hung Yen province according to the provisions of Article 26, Article 27 and Article 28 of Decree No. 103/2024/ND-CP dated July 30, 2024 of the Government regulating the collection of land use fees and land rental fees. The applicable subjects include agencies and units managed by the Provincial People's Committee; land users and other subjects related to the calculation, collection, payment and management of land rental fees.

The rate (%) to determine the land rental price, calculate the rental fee for land for underground construction, underground construction outside the land use space determined for land users, land with water surface in Hung Yen province is stipulated as follows:

- The rate (%) to determine the annual land rental price: For land rental locations in wards is 1.4%. For adjacent land rental locations: National highways, inter-provincial roads, provincial roads, district roads, roads with cross-sections of 20m or more and locations adjacent to three-way intersections or more within the administrative boundaries of the town is 1.2%. For the remaining land rental locations in the town; land rental locations in communes is 1.0%. In the same project with adjacent land rental plots, the rate (%) is used to determine the rental price of the land plot with the highest rate (%) for the remaining adjacent land rental plots.

- The unit price for land leased by the State for the construction of underground works (not the underground part of the above-ground construction works): In case of land lease with annual land rent payment, the unit price for land lease is calculated at 30% of the unit price for land lease on the surface with the form of land lease with annual land rent payment for the same land use purpose.

In case of land lease with one-time land rent payment for the entire lease term, the unit price for land lease is calculated at 30% of the unit price for land lease on the surface with the form of land lease with one-time land rent payment for the entire lease term with the same land use purpose and land use term.

- The unit price for land lease for land for the construction of underground works attached to the underground part of the above-ground construction works with the underground construction area exceeding the surface land area allocated by the State with land use fee collection, land lease to that land user, the unit price for this excess area is determined according to the provisions of Clause 2, Article 3 of the Decision.

- For the land area with water surface, the annual land rental price, the one-time land rental price for the entire rental period is calculated at 50% of the annual land rental price or the one-time land rental price for the entire rental period of the adjacent land type assuming the same land use purpose and land use term as the land area with water surface.

The Decision takes effect from January 6, 2025.