According to the Draft Law amending and supplementing a number of articles of the Law on Non-Agricultural Land Use Tax, the drafting agency has proposed to add cases of tax exemption in Article 9 related to education and training.
In Article 9 (Tax exemption), the draft proposes to supplement Clause 10 with the content:
Land used for educational and training purposes of educational institutions is not subject to the cases specified in Clause 6, Article 3 and Clause 2 of this Article.
The area of land exempt from tax is the total area of land allocated, leased, and transferred by the state according to the provisions of land law used for educational and training purposes.
This regulation clearly states the exclusion section: Not including land area used for business, commercial, and service purposes.
The basis for the area must be recorded on one of the types of legal documents including: Certificate of land use rights, ownership of houses and other assets attached to land; Land allocation decision or Land lease contract; or other types of documents of competent state agencies.
In the explanatory part of the draft, the managing agency clearly stated the reason for this additional proposal to institutionalize the policy in Resolution No. 71-NQ/TW dated August 22, 2025 of the Politburo.
The goal of the new policy is to create specific and superior mechanisms and policies for the development of education and training.
In addition to supplementing new regulations for educational institutions, the draft Law continues to fully inherit tax exemptions from the current Law to ensure stability, including:
Land of investment projects in areas particularly encouraged for investment; investment projects in areas with particularly difficult socio-economic conditions; investment projects in areas encouraged for investment in areas with difficult socio-economic conditions; land of enterprises using over 50% of workers who are wounded soldiers and sick soldiers.
Land of establishments implementing socialization for activities in the fields of education, vocational training, health, culture, sports, and environment.
Land for building houses of gratitude, houses of great solidarity, nursing facilities for lonely elderly people, people with disabilities, orphans; social treatment facilities.
Residential land within the limit in areas with particularly difficult socio-economic conditions.
Land within the limits of revolutionary activists before August 19, 1945; wounded soldiers ranks 1/4, 2/4; people enjoying policies like wounded soldiers ranks 1/4, 2/4; sick soldiers rank 1/3; heroes of the people's armed forces; mothers of Vietnamese heroes; biological fathers, biological mothers, people who raised martyrs when they were young; wives, husbands of martyrs; children of martyrs entitled to monthly allowances; revolutionary activists infected with Agent Orange; people infected with Agent Orange whose family circumstances are difficult.
Residential land within the limit of poor households according to the Government's regulations.
Households and individuals whose residential land is recovered in accordance with planning and plans approved by competent state agencies are exempt from tax in the actual year of recovery for land at the recovered place and land at the new residence.
Land with garden houses is identified by competent state agencies as a historical and cultural relic.
Taxpayers face difficulties due to force majeure events if the value of damage to land and houses on land is over 50% of the taxable price.
