Vietnam Land Policy 2026: Converting Garden/Pond Land to Residential (30/50/100%) and the Electronic Real-Estate ID Code

2026 brings major changes to Vietnam’s land policy. Two developments matter most to residents and investors: (1) a sharp reduction in land-use fees when converting garden or pond land to residential land, and (2) the official rollout of an electronic identification code for real estate. This article summarises and analyses both so you can prepare legally and financially.

Mục 011. Converting garden/pond land to residential land: pay only 30–50% instead of 100%

Under Resolution No. 254/2025/QH15 of the National Assembly (effective 1 January 2026) on mechanisms to remove obstacles in implementing the Land Law, residents enjoy a substantial reduction in land-use fees when converting garden, pond or agricultural land to residential land in certain cases.

1.1. New payment levels

• 30% of the land-use-fee difference for the area within the local residential land allocation limit.
• 50% of the difference for the area exceeding the limit.
• Cases outside the preferential scope still pay 100% of the difference under general rules.

1.2. Conditions

The policy applies to garden, pond or agricultural land within the same parcel that contains residential land (as determined upon recognition of land-use rights); or land originating as garden/pond attached to residential land that was separated for transfer, or split by a surveying unit before 1 July 2014. Each household or individual may apply the reduction once, on one parcel of their choice.

1.3. Worked example

A household converts 200 m² to residential land where the local allocation limit is 100 m²: the first 100 m² is charged at 30% of the difference, and the remaining 100 m² (above the limit) at 50%.

Mục 022. Electronic real-estate identification code from 1 March 2026

Under Decree No. 357/2025/ND-CP, from 1 March 2026 each property is assigned a unique electronic identification code to increase transparency and improve market management.

2.1. What the code is

The electronic identification code for a real-estate product is an alphanumeric string of up to 40 characters, issued for each dwelling (apartment, detached house) or property within a building. For housing, it comprises the parcel identification code, the project/works code, the location code (if any) and a character string.

2.2. Mandatory in contracts

From 1 March 2026, the property identification code must be recorded in related contracts such as deposit, sale-purchase, transfer, lease-purchase agreements and mortgage documents. The policy also assigns codes to real-estate brokers.

Mục 033. What residents and investors should note

• Check the origin and dossier of the parcel to determine eligibility for the 30–50% reduction.
• Consider the timing of conversion and choose the parcel for the incentive (once, one parcel only).
• Prepare and look up the electronic identification code before signing real-estate contracts from 1 March 2026.
• Verify a property’s legal status via its identification code to limit dispute risk.

Mục 044. Frequently asked questions (FAQ)

How much is payable to convert garden land to residential land in 2026?

30% of the difference within the limit and 50% above the limit; cases outside the preferential scope pay 100% under general rules.

How many times can the reduction be applied?

Each household or individual may apply it once, on one parcel of their choice.

When does the electronic real-estate code apply?

From 1 March 2026 under Decree 357/2025/ND-CP, and it is mandatory in related contracts.

Mục 05HTIC by your side

HTIC Law Firm advises residents and investors on land-use conversion procedures, calculating land-use fees under the new policy, looking up and using the electronic real-estate identification code, and legal due diligence on transactions. See our overview of the Construction Law 2025 and contact HTIC for case-specific support.