Households are exempt from tax for using entire agricultural land area
According to Lawyer Tran Tuan Anh - Director of Bright Legal Law Firm, on November 6, 2025, the Government issued Decree 292/2025/ND-CP guiding Resolution 216/2025/QH15 on extending the agricultural land use tax exemption period.
Accordingly, in Clause 3, Article 2 of Decree 292/2025/ND-CP, agricultural land use tax is exempted for the entire area of agricultural land for the following 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 2023.
In case of converting agricultural land to be exempt from taxes and fees
Pursuant to Article 47 of the 2024 Land Law, there are regulations on the conditions for converting agricultural land use rights as follows:
Individuals using agricultural land allocated by the State, converted, transferred, inherited, or donated legal land use rights from others are only allowed to transfer agricultural land use rights within the same provincial administrative unit to other individuals and are not required to pay income tax from the conversion of land use rights and registration fees.
According to Lawyer Tran Tuan Anh, the above regulation shows that individuals do not need to pay income tax from the conversion of agricultural land use rights and registration fees when using agricultural land allocated by the State, due to conversion, receipt of transfer, inheritance, or donation of legal land use rights from others.
