Pursuant to Article 2 of Circular 153/2011/TT-BTC, non-agricultural land not used for business purposes is not subject to tax, including:
1. Land used for public purposes
- Land for traffic and irrigation includes: Land used for the purpose of constructing traffic works, bridges, culverts, sidewalks, railways, land for constructing infrastructure of airports, including land in the planning of construction of airports but not yet built due to investment phases according to each development stage approved by competent State agencies, land for constructing water supply systems (excluding water production plants),...
- Land for construction of cultural, medical, educational and training, and sports facilities serving public interests includes: Land used for kindergartens, schools, hospitals, markets, parks, flower gardens, children's playgrounds, squares, cultural works, post offices - cultural points of communes, wards, and towns, monuments, memorials, museums, rehabilitation facilities for the disabled, vocational training facilities, drug rehabilitation facilities, reformatories, rehabilitation camps; nursing homes for the elderly and children in difficult circumstances.
- Land with historical - cultural relics, scenic spots that have been ranked or decided to be protected by the Provincial People's Committee.
- Land for construction of other public works.
2. Land used by religious establishments includes: Land belonging to pagodas, churches, temples, cathedrals, monasteries, religious training schools, headquarters of religious organizations, and other religious establishments permitted to operate by the State.
3. Land for cemeteries and graveyards.
4. Land of rivers, streams, canals, ditches, springs and specialized water surfaces.
5. Land with constructions such as communal houses, temples, shrines, hermitages, ancestral halls, and clan churches includes the land area for construction of communal houses, temples, shrines, hermitages, ancestral halls, and clan churches according to the premises of the land plot with these constructions.
In this case, the land must be eligible for a Certificate.
6. Land for building agency headquarters and public works.
7. Land used for national defense and security purposes includes:
- Land belonging to barracks, military headquarters.
- Land for military base.
- Land for national defense projects, battlefields and special projects related to national defense and security.
- Land for railway station and military port.
- Land for industrial, scientific and technological projects directly serving national defense and security.
- Land used as warehouses for people's armed forces units.
- Land for shooting ranges, training grounds, training grounds, weapons testing grounds, weapons destruction grounds.
- Land for guest houses, public houses, gymnasiums, sports training facilities and other facilities within the premises of barracks and military headquarters of people's armed forces units.
- Land for prisons, temporary detention camps, temporary detention houses, educational facilities, and reform schools managed by the Ministry of National Defense and the Ministry of Public Security.
- Land for construction of combat facilities, other defense and security facilities as prescribed by the Government.
8. Non-agricultural land for construction of cooperative facilities serving the fields of agricultural production, forestry, aquaculture, salt production; land for construction of nurseries, breeding facilities, construction of houses, warehouses of households and individuals only for storage of agricultural products, pesticides, fertilizers, machinery, and agricultural production tools.
