On November 6, 2025, the Government issued Decree 292/2025/ND-CP detailing and guiding the implementation of Resolution 216/2025/QH15 dated June 26, 2025 of the National Assembly on extending the agricultural land use tax exemption period. Article 4 of Decree 292/2025/ND-CP stipulates the period of agricultural land use tax exemption from January 1, 2026 to December 31, 2030.
Pursuant to Clause 3, Article 2 of Decree 292/2025/ND-CP, the subjects exempted from agricultural land use tax are as follows:
Article 2. Subjects exempt from agricultural land use tax
3. Exemption from agricultural land use tax for the entire area of agricultural land for the following subjects:
a) Households and individuals who are allocated or recognized by the State land use rights for agricultural production, receive the right to use agricultural land transfer (including receiving inheritance or donation of agricultural land use rights).
b) Households and individuals who are members of cooperatives or cooperative unions; households, individuals, and communities that have received stable contract land from cooperatives, cooperative unions, state-owned farms, state-owned forestry unions, and households, individuals, and communities that have received stable contract land from agricultural and forestry companies for agricultural production in accordance with the provisions of law.
c) Households and individuals engaged in agricultural production contribute the right to use their agricultural land to establish cooperatives and associations of agricultural production cooperatives according to the provisions of the Law on Cooperatives.
Accordingly, agricultural land use tax is exempted for the entire area of agricultural land for the following 3 subjects:
- Households and individuals who are allocated or recognized by the State the right to use land for agricultural production, receive the right to use agricultural land transfer (including receiving inheritance or donating agricultural land use rights).
- Households and individuals who are members of cooperatives or cooperative unions; households, individuals, and communities that have received stable contract land from cooperatives, cooperative unions, state-owned farms, state-owned forestry unions, and households, individuals, and communities that have received stable contract land from agricultural and forestry companies for agricultural production in accordance with the provisions of law.
- Households and individuals engaged in agricultural production contribute the right to use their agricultural land to establish cooperatives and unions of agricultural production cooperatives according to the provisions of the Law on Cooperatives.
