Dossier for Conversion of Garden Land to Residential Land from January 1, 2026

Conversion of Garden Land to Residential Land is a common need for land users to legalize the right to build houses, stabilize value, and increase asset value. Understanding the Dossier for Conversion of Garden Land to Residential Land from January 1, 2026 helps citizens proactively prepare documents, limiting risks or prolonged resolution times. This article analyzes the specific dossier components, legal basis, and important notes when performing the procedure.

What is garden land?

What is Garden Land? Currently, the concept of “garden land” is not specifically defined as an independent land type in the Law on Land 2024 but is usually determined through origin and usage status. Clients need to clearly distinguish between garden land attached to residential land and land for perennial crops to apply regulations correctly.

According to current regulations and common understanding in land management practice, garden land is the land area used to grow annual crops, perennial trees, or crops. This area can be located in the same plot as residential land or be separate. In terms of classification under Clause 2, Article 9 of the Law on Land 2024, garden land belongs to the agricultural land group. Therefore, when citizens need to build permanent houses on this area, performing the procedure to change the land use purpose to non-agricultural land (residential land) is a mandatory requirement.

>>> See more: Initial Land Registration Procedure

Current conditions for converting garden land to residential land.

Not all cases of owning garden land are approved by state agencies for conversion to non-agricultural land for housing construction. Clients must fully meet land use planning criteria to be considered.

Based on Point b, Clause 1, Article 121 of the Law on Land 2024, changing the use purpose of agricultural land (including garden land) to residential land is a case requiring permission from competent state agencies. The prerequisite condition is prescribed in Clause 5, Article 116 of the Law on Land 2024. Specifically, the District-level People’s Committee will base its decision on the land use planning or zoning planning approved by competent state agencies.

This makes the approval process more stable but requires citizens to research planning information thoroughly. The land plot must:

• Be located in an area planned for residential purposes.
• Not be subject to dispute.
• Not be under distraint (seizure) for judgment execution.
• Have a valid land use term.

>>> See more: Accurate Land Planning Verification

Required Dossier for applying to change the land use purpose from garden land to residential land from January 1, 2026, updated according to the latest regulations.

Currently, according to regulations at Point a, Subsection I, Part III, Appendix I of Decree No. 151/2025/ND-CP, Clients need to prepare the following documents fully and accurately:

1. Application for Change of Land Use Purpose: Using Form No. 01 issued with Decree 151/2025/ND-CP. Land users must fill in full information about the land plot, the area to be converted, and commit to using the land for the correct purpose.
2. Certificate of Land Use Rights: The original Certificate of land use rights, ownership of houses and other assets attached to land (Red Book/Pink Book). If the Certificate is unavailable, clients can prepare documents prescribed in Article 137 of the Law on Land 2024.
3. Identity Papers: Citizen Identity Card (CCCD) or Identity Card (according to new regulations) of the land user.

The process for converting garden land to residential land.

The procedure follows Point a, Subsection I, Part III, Appendix I, Decree No. 151/2025/ND-CP:

Step 1: Submission Submit 01 complete dossier set at the One-Stop Shop or Public Administration Center (according to Point a, Clause 1, Article 12, Decree No. 102/2024/ND-CP). If valid, receive a Receipt with an appointment date.

Step 2: Appraisal and Processing The receiving officer will:

• Transfer to the Land Registration Office for database information and cadastral extracts.
• Guide the applicant to supplement cadastral measurements (if no map exists).
• Review the dossier, conduct field checks, and verify the plan for using the topsoil layer (if converting rice cultivation land).
• Coordinate to determine tax exemptions (if any).
• Submit to the Chairman of the District-level People’s Committee to issue the Decision permitting the change of land use purpose.

Step 3: Financial Obligation (New from 01/01/2026) According to the Resolution on mechanisms to remove difficulties in implementing the Land Law (Passed on December 11, 2025) and Clause 6, Article 3 amending Decree 103/2024/ND-CP (supplemented by Decree 291/2025/ND-CP), the land use levy calculation changes significantly in favor of citizens:

• Area within residential land allocation quota: Pay 30% of the difference between residential land price and agricultural land price.
• Area exceeding quota (not more than 1 time): Pay 50% of the difference.
• Area exceeding quota (> 1 time): Pay 100% of the difference.

Step 4: Result Receipt Submit the payment receipt to the receiving agency to collect the Decision on Permission for Change of Land Use Purpose and the updated Certificate of Land Use Rights.

>>> See more at:

• Land Use Purpose Change Registration Procedure
• Guide to Land Use Conversion for FDI

Long Phan Consulting Services

The complex changes in land and tax policies from 2026 require deep legal understanding. Long Phan Consulting Company provides comprehensive solutions:

• Appraisal: Assessing the land status and verifying conformity with the latest land use planning.
• Tax Optimization: Advising on identifying the exact area within the quota to enjoy the 30% differential rate.
• Risk Analysis: Identifying potential risks and providing solutions before submission.
• Drafting: Preparing all applications, declarations, and administrative forms according to new standards.
• Explanation: Drafting documents explaining land origin (if the original dossier is unclear).
• Standardization: Reviewing and standardizing the dossier for immediate acceptance.
• Representation: Submitting the dossier and monitoring progress.
• Tax Handling: Receiving the Tax Notice, advising on payment procedures, and handing over the final Result (Certificate).

Common Inquiries

Is garden land considered agricultural land, and can I build a house on it?

Yes. Garden land belongs to the agricultural land group. You cannot build a permanent house without performing the procedure to change the use purpose to residential land. (Legal Basis: Clause 2, Article 9 and Point b, Clause 1, Article 121, Law on Land 2024).

What is the most important condition for conversion approval?

The prerequisite is that the land plot’s location must conform to the land use planning or general/zoning planning approved by competent state agencies. (Legal Basis: Clause 5, Article 116, Law on Land 2024).

Which form is used for the application from 2026?

Use the Application for Change of Land Use Purpose according to Form No. 01 issued with Decree No. 151/2025/ND-CP.

How is the land use levy calculated for areas within the quota from 01/01/2026?

For the area within the residential land allocation quota, you only pay 30% of the difference between the residential land price and the agricultural land price (a reduction compared to previous rates). (Legal Basis: Clause 6, Article 3, Resolution amending Decree 103/2024/ND-CP).

Where do I submit the dossier? 

Submit at the One-Stop Shop or Public Administration Center. (Legal Basis: Point a, Clause 1, Article 12, Decree No. 102/2024/ND-CP).

Conclusion

The conversion of land use purpose from 2026 brings significant financial benefits due to the reduced land use levy policy but comes with a stricter appraisal process. To ensure a valid dossier and enjoy new tax incentives, please contact Long Phan Consulting Company via Hotline 1900.63.63.89 for timely and professional support.