Households exempt from tax for using entire agricultural land area

The Lao Dong Newspaper Legal Consulting Office replied:

Clause 3, Article 2 of Decree 292/2025/ND-CP (effective from January 1, 2026) stipulates exemption from agricultural land use tax for the entire area of agricultural land for the following subjects:

a) Households and individuals who are allocated or recognized by the State land use rights for agricultural production, receive the right to use agricultural land transfer (including receiving inheritance or donation of agricultural land use rights).

b) 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.

c) Households and individuals engaged in agricultural production contribute the right to use their agricultural land to establish cooperatives and associations of agricultural production cooperatives according to the provisions of the Law on Cooperatives.

Thus, the above households will be exempt from tax on the entire area of agricultural land.