Cases of tax exemption for the entire area of agricultural land
On November 6, 2025, the Government issued Decree 292/2025/ND-CP detailing and guiding the implementation of Resolution 216/2025/QH15 on extending the exemption period for agricultural land use tax.
Accordingly, in Clause 3, Article 2 of Decree 292/2025/ND-CP, agricultural land use tax is exempted for the entire area of agricultural land for the following subjects:
- Households and individuals assigned and recognized by the State for land use rights for agricultural production, receiving transfer of agricultural land use rights (including receiving inheritance and donation of agricultural land use rights).
- Households and individuals who are members of agricultural production cooperatives and cooperative unions; households, individuals, and residential communities that have received stable contracted land from cooperatives, cooperative unions, state-owned farms, state-owned forestry farms and households, individuals, and residential communities that have received stable contracted land from agricultural and forestry companies for agricultural production in accordance with the law.
- Households and individuals engaged in agricultural production contribute their agricultural land use rights to establish cooperatives and agricultural production cooperative unions in accordance with the Law on Cooperatives 2023.
At the same time, Article 4 of Decree 292/2025/ND-CP also stipulates that the period of tax exemption according to this decree is implemented from January 1, 2026 to the end of December 31, 2030.
Accordingly, households will be exempt from agricultural land use tax for 5 years when using land to carry out agricultural production activities, specifically cases that need to be met according to the provisions of Article 2 of Decree 292/2025/ND-CP.
Cases of conversion of agricultural land are exempt from taxes and fees
Based on Article 47 of the 2024 Land Law, there are regulations on conditions for converting agricultural land use rights as follows:
Individuals using agricultural land allocated by the State, due to conversion, transfer, inheritance, or donation of legal land use rights from others are only allowed to convert agricultural land use rights within the same provincial-level administrative unit to other individuals and are not required to pay income tax from land use right conversion and registration fee.
Accordingly, individuals do not need to pay income tax from the conversion of agricultural land use rights and registration fees when using agricultural land allocated by the State, due to conversion, transfer, inheritance, or donation of legal land use rights from others.
