The Government issued Decree No. 292/2025/ND-CP dated November 6, 2025, detailing and guiding the implementation of Resolution No. 216/2025/QH15 dated June 26, 2025 of the National Assembly on extending the agricultural land use tax exemption period. This Decree takes effect from January 1, 2026.
Subjects exempt from agricultural land use tax
According to the Decree, subjects exempted from agricultural land use tax are implemented according to the provisions of Article 1 of Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on exemption and reduction of agricultural land use tax (amended and supplemented in a number of articles under Resolution No. 28/2016/QH14 dated November 11, 2016 of the National Assembly), specifically as follows:
1. Exemption from agricultural land use tax for the entire area of agricultural land for research and experimental production; area of land for annual crops according to the provisions of the law on land; area of land for salt production.
2. Exemption from agricultural land use tax for the entire area of agricultural land allocated or recognized by the State for land use rights to poor households.
The determination of poor households is based on the poverty household standards issued under the Government's Decree.
In case the People's Committees of provinces and centrally run cities have specific regulations on poor household standards according to the provisions of law applied locally, the People's Committees of provinces and centrally run cities shall determine the poor household standards based on the poverty standards.
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.
4. Exemption from agricultural land use tax for agricultural land allocated by the State to economic organizations, political organizations, socio-political organizations, socio-professional organizations, public service units and other units that are directly using land for agricultural production.
For agricultural land areas that the State allocates to economic organizations, political organizations, socio-political organizations, socio-professional organizations, public service units and other units that are managing but do not directly use land for agricultural production but assign to other organizations and individuals to receive contracts for agricultural production, the land will be reclaimed according to the provisions of the Land Law; during the period when the State has not yet reclaimed the land, it must pay 100% of agricultural land use tax.
Land classes for tax calculation
The land class for calculating agricultural land use tax based on land class is determined according to the provisions of Decision No. 326/TTg dated May 18, 1996 of the Prime Minister on approving land classes for calculating agricultural land use tax and the Decision approving the adjustment of land classes for calculating agricultural land use tax of the Prime Minister (if any).
The agricultural land use tax exemption period prescribed in this Decree is implemented from January 1, 2026 to December 31, 2030.
