What is the current non-agricultural land use tax?

    Linh Trang |

    Below are the current regulations on non-agricultural land use tax rates.

    According to Article 7 of Circular 153/2011/TT-BTC, the tax rate for non-agricultural land use is prescribed as follows:

    1. Residential land:

    - Residential land including land used for business purposes is subject to the following progressive tax schedule:

    - Land for multi-storey houses with many households, apartment buildings, and underground construction works applies a tax rate of 0.03%.

    2. Land for non-agricultural production and business, non-agricultural land specified in Article 2 of Circular 153/2011/TT-BTC used for business purposes is subject to a tax rate of 0.03%.

    3. Land used for improper purposes or land not used in accordance with regulations is subject to a tax rate of 0.15%.

    4. Land of investment projects in phases as registered by investors approved by competent state agencies shall apply a tax rate of 0.03%.

    5. Encroached land is subject to a tax rate of 0.2%.

    Linh Trang
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