The Ministry of Justice has just announced a draft Decree detailing and guiding the implementation of Resolution 216/2025/QH15 dated June 26, 2025 of the National Assembly on extending the agricultural land use tax exemption period.
According to Article 2 of the draft Decree, subjects exempted from agricultural land use tax are implemented according to the provisions of Article 1 of Resolution 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 according to Resolution 28/2016/QH14 dated November 11, 2016 of the National Assembly), details 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 Committee of provinces and centrally run cities shall determine the poor household standards based on the poverty household standards.
(3) Exemption from agricultural land use tax 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.
(4) Exemption from agricultural land use tax for agricultural land areas 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.
(5) The procedures and records for declaration and tax exemption mentioned above shall comply with the provisions of the law on tax management.
