Do individuals who convert agricultural land use rights need to pay taxes?
Pursuant to Article 47 of the 2024 Land Law, 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-level administrative unit to other individuals and are not required to pay income tax from conversion of land use rights and registration fees.
Therefore, 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, converted, received transfer, inherited, or donated to legal land use rights from others.
What conditions must individuals who convert agricultural land use rights meet?
Pursuant to Clause 1, Article 45 of the 2024 Land Law, the conditions for individuals to use agricultural land allocated by the State, converted, transferred, inherited, or donated legal land use rights from others to convert land use rights are stipulated as follows:
- Have a Certificate of Land Use Rights and Land Use Rights or a Certificate of Land Use Rights.
- Have the right to own other assets attached to land or a Certificate of land use rights, ownership of assets attached to land.
- Except for cases of inheritance of land use rights, conversion of agricultural land when consolidating land, exchanging plots, donating land use rights to the State, communities and cases specified in Clause 7, Article 124 of the 2024 Land Law and Point a, Clause 4, Article 127 of the 2024 Land Law.
- Land without disputes or disputes that have been resolved by competent state agencies, judgments, decisions of the Court, decisions or judgments of the Arbitration that have come into legal effect.
- Land use rights are not subject to seizure or other measures to ensure enforcement of judgments in accordance with the provisions of the law on civil judgment enforcement.
- remaining within the land use term.
- Land use rights are not subject to temporary emergency measures as prescribed by law.
Pursuant to Point b, Clause 3, Article 45 of the 2024 Land Law stipulates that land use when exercising the rights of conversion, transfer, lease, lease, inheritance and donation of land use rights; Mortgage and capital contribution with land use rights, in addition to the conditions specified in Clause 1, Article 45 of the 2024 Land Law, must also meet the following conditions: For cases of transforming agricultural land use rights, the conditions prescribed in Article 47 of the Land Law 2024.
According to Article 47 of the 2024 Land Law, individuals using agricultural land allocated by the State, converted, transferred, inherited, or donated to legal land use rights from others are only allowed to transfer agricultural land use rights within the same provincial-level administrative unit to other individuals and are not required to pay income tax from conversion of land use rights and registration fees.
