Extending the agricultural land use tax exemption period to the end of 2030
On June 26, 2025, the National Assembly passed Resolution 216/2025/QH15 on extending the agricultural land use tax exemption period.
Accordingly, the extension of the agricultural land use tax exemption period stipulated in Resolution 55/2010/QH12 dated November 24, 2010 of the National Assembly on agricultural land use tax exemption and reduction has been amended and supplemented with a number of articles according to Resolution 28/2016/QH14 dated November 11, 2016 of the National Assembly and Resolution 107/2020/QH14 dated June 10, 2020 of the National Assembly until December 31, 2030.
Subjects exempt from agricultural land use tax
According to Article 1 of Resolution 55/2010/QH12 (amended and supplemented by Clause 1, Article 1 of Resolution 28/2016/QH14), the subjects exempted from agricultural land use tax include:
- Exemption from agricultural land use tax for the entire area of agricultural land serving research and experimental production; land area for growing annual crops with at least one rice crop per year; land area for salt production.
- Exemption from agricultural land use tax for the entire area of agricultural land allocated by the State to poor households.
- Exemption from agricultural land use tax for the entire area of agricultural land for the following subjects:
+ Households and individuals allocated land by the State for agricultural production, including land inherited, donated, or transferred by the State;
+ Households and individuals who are members of agricultural production cooperatives, farmers and forestry workers who have received land allocated by stable contracts from cooperatives, state-owned farms and state-owned forestry workers 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 agricultural production cooperatives according to the provisions of the Law on Cooperatives 2023.
- 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 2024 Land Law; during the period when the State has not yet reclaimed the land, 100% of agricultural land use tax must be paid.
