On December 11, 2025, Vietnam's National Assembly issued
Resolution No. 254/2025/QH15 (Resolution No. 254) to address
practical difficulties encountered in implementing the Law on Land
2024. The resolution provides specific mechanisms and policies to
resolve issues related to land allocation, land leasing, and
conversion of land-use purposes, while also addressing land
valuation principles, timing of information collection, and land
valuation methods. The resolution takes effect on January 1,
2026.
Key provisions affecting investors are discussed below.
Land Use Terms for Transferred Investment
Projects
The National Assembly has addressed situations where the
remaining term of a transferred investment project is insufficient
for the transferee's business or financial plans. Resolution
No. 254, along with the Law on Investment 2025, introduces aligned
regulatory solutions.