Accordingly, the National Assembly resolved to extend the agricultural land use tax exemption period stipulated in Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on agricultural land use tax exemption and reduction, which has been amended and supplemented with a number of articles according to Resolution No. 28/2016/QH14 dated November 11, 2016 of the National Assembly and Resolution No. 107/2020/QH14 dated June 10, 2020 of the National Assembly until December 31, 2030.
This Resolution takes effect from January 1, 2026.
The Government shall specify in detail and guide the implementation of this Resolution to meet the requirements of state management.
Previously, the Government submitted to the National Assembly a Resolution to extend the implementation period of agricultural land use tax exemption until December 31, 2030 to continue to encourage organizations, households and individuals to invest in agriculture and rural areas.
According to the draft Resolution, the continued exemption of agricultural land use tax aims to continue institutionalizing the viewpoints, policies and guidelines of the Party and State on agriculture, farmers and rural areas.
At the same time, to institutionalize the Conclusions of the Politburo and the Resolutions of the Central Executive Committee related to agricultural, farmer and rural development; promote the policy of land accumulation and concentration to serve the development of large-scale agricultural production in a sustainable direction.
Contributing to the restructuring of the agricultural sector, further enhancing the value of agricultural products, thereby enhancing the competitiveness of agricultural products in the context of international integration...
Along with that, review legal policies on non-agricultural land use tax and agricultural land use tax, develop policies and laws on land use tax according to international practices, in accordance with development level, specific conditions and appropriate roadmap; amend and supplement land policies and laws to ensure sustainable and effective management and use of agricultural land.
Regulations on exemption of agricultural land use tax from the previous period
Regulations on exemption and reduction of agricultural land use tax are first stipulated in Resolution 55 of the National Assembly in 2010. Accordingly, tax exemption and reduction will be implemented from January 1, 2011 to December 31, 2020.
In Resolution 28 of 2016 (amending and supplementing Resolution 55) additional subjects and regulations on the period of agricultural land use tax exemption, which is implemented from January 1, 2017 to December 31, 2020.
In Resolution 107 of 2020 (amending and supplementing Resolution 55) the agricultural land use tax exemption period will continue to be extended from November 11, 2016 to December 31, 2025.
