Extending the agricultural land use tax exemption period
The National Assembly has passed Resolution 216/2025/QH15, officially extending the agricultural land use tax exemption period to December 31, 2030. This is a policy following the provisions of Resolution 55/2010/QH12, which has been amended and supplemented by Resolution 28/2016/QH14 and Resolution 107/2020/QH14, to continue supporting agricultural producers, stabilizing livelihoods and encouraging rural development.
Many groups of subjects continue to be exempt from tax:
According to Article 2 of Decree 292/2025/ND-CP, subjects exempted from agricultural land use tax are still applied according to the provisions of Article 1 of Resolution 55/2010/QH12 (amended and supplemented), including the following main groups:
1. Agricultural land area for special activities:
Land for research and experimental production.
Land for growing annual crops according to the provisions of the law on land.
Land for salt production.
2. Agricultural land allocated or recognized by the State to poor households:
The determination of poor households is based on the Government's poverty standard or the poverty household standard prescribed by the People's Committee of the province/city according to its authority.
3. Households and individuals engaged in agricultural production. These include:
People who are allocated or recognized by the State for land use rights or receive rights transfers (including inheritance, donation).
Members of cooperatives, agricultural production cooperative unions; households receiving land allocated by stable contracts of cooperatives, agricultural and forestry farms, and agricultural and forestry companies.
Households and individuals contribute land use rights to establish cooperatives according to the Cooperative Law.
4. Organizing the use of agricultural land for direct production:
Economic organizations, political organizations, social - professional organizations, public service units... directly using land for agricultural production are also exempt from tax.
However, for land areas allocated by the State to organizations but not directly used but to other contracted units, the State will reclaim them according to the provisions of the Land Law. During the period of not yet being revoked, the organization must pay 100% of agricultural land use tax.
The procedures for tax exemption continue to be implemented in accordance with the law on tax management.
Decree 292/2025/ND-CP and Resolution 216/2025/QH15 take effect from January 1, 2026.
The new land price list will be applied from January 1, 2026
According to Clause 3, Article 159 of the 2024 Land Law and Clause 2, Article 8 of Decree 151/2025/ND-CP, the provincial People's Committee will develop and announce the first land price list applicable from January 1, 2026.
The land price list is adjusted annually, applied from January 1 of the following year.
If necessary, the provincial People's Committee can adjust the land price list for the year.
The provincial land management agency is responsible for organizing the development and adjustment of price lists and can hire a consulting organization to determine land prices.
Land price lists are built by area and location; with places with digital cadastral maps and a complete land price database, price lists can be established for each plot, based on the value area and the standard land plot.
Thus, from January 1, 2026, each province/city will apply a new land price list, updated more regularly to ensure closeness to market prices and increase transparency in land management.
