Accordingly, the percentage to calculate the annual land rental price without auction for non-agricultural land in wards is 1.25%; in communes is 1%; in communes in ethnic minority and mountainous areas, areas with particularly difficult socio -economic conditions, areas with difficult socio-economic conditions is 0.75%; land rental for investment projects in sectors and occupations with investment incentives or sectors and occupations with special investment incentives is 0.5% (regardless of commune or ward). The percentage to calculate the annual land rental price for agricultural land is 0.5%.
Unit price for land lease for underground construction, 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 period, 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 period with the same land use purpose and land use term.
The land rental price for land area with water surface, the land rental price with annual land rental payment, the land rental price with one-time land rental payment for the entire rental period is calculated at 50% of the annual land rental price or the land rental price with one-time land rental payment for the entire rental period of adjacent land with the same land use purpose and usage period.
This unit price is the basis for the provincial Tax Department to calculate land rent according to regulations.
Le An
Source: https://baodongnai.com.vn/kinh-te/dich-vu/202507/sua-doi-quy-dinh-ve-don-gia-thue-dat-tren-dia-ban-tinh-dong-nai-824299b/
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