On 06/11/2025, the Government issued Decree 292/2025/ND-CP guiding Resolution 216/2025/QH15 on extending the period of exemption from agricultural land use tax.
Decree 292/2025/ND-CP stipulates subjects exempted from tax, taxable land categories, and the period of exemption from agricultural land use tax.
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Accordingly, the subjects exempted from agricultural land use tax shall comply with 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 by a number of articles under Resolution 28/2016/QH14 dated November 11, 2016 of the National Assembly), specifically as follows:
- Exemption from agricultural land use tax for the entire area of agricultural land serving research and experimental production; area of land for growing annual crops according to the provisions of the law on land; area of salt-making land.
- Exemption from agricultural land use tax for the entire area of agricultural land allocated by the State or recognized by the State for land use rights for poor households.
Image 1: Subjects exempted from agricultural land use tax from 01/01/2026_Hotline: 097 211 8764
The determination of poor households is based on the poverty line promulgated 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 applicable in the locality, the basis for determining poor households shall be the poor household standards prescribed by the People's Committees of provinces and centrally run cities.
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- 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 for the right to use land for agricultural production, or receive the transfer of agricultural land use rights (including inheritance or donation of agricultural land use rights).
+ Households and individuals who are members of cooperatives and cooperative unions engaged in agricultural production; Households, individuals, and residential communities that have received land on a stable contract basis from cooperatives, cooperative unions, state-owned farms, state-owned forestry farms, and households, individuals, and residential communities that have received land on a stable contract basis from agricultural and forestry companies for agricultural production in accordance with the provisions of law.
+ Households and individuals engaged in agricultural production contribute their agricultural land use rights to establish cooperatives and cooperative unions for agricultural production in accordance with the provisions of the Law on Cooperatives.
- 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 the agricultural land area 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 the land for agricultural production but allocate it to other organizations and individuals to receive contracts for agricultural production, the land will be recovered according to the provisions of the 2024 Land Law; during the period when the State has not yet reclaimed the land, 100% of the agricultural land use tax must be paid.
- Procedures, declaration documents, and tax exemptions in Article 2 of Decree 292/2025/ND-CP shall be implemented according to the provisions of the law on tax management.
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