Under Government Decree No. 292/2025/ND-CP of November 6, 2025, which guides the detailed implementation of the National Assembly's Resolution No. 216/2025/QH15 dated June 26, 2025 on extending the agricultural land use tax exemption, 4 cases will be exempted from agricultural land use tax.
Accordingly, agricultural land use tax exemption will be applicable to the following cases:
First, the entire area of agricultural land used for research, pilot production; the area of annual crop land as stipulated by land law; and the area of salt production land.
Second, the entire area of agricultural land allocated or recognized by the State for poor households. The determination of poor households is based on the poor household standards issued under a Government Decree.
Third, the entire area of agricultural land allocated or recognized by the State for households and individuals to be used for agricultural production, including thosewho receive the transfer of agricultural land use rights for the same purpose (including inheritance and gifts of agricultural land use rights).
Fourth, the area of agricultural land allocated by the State to economic organizations, political organization, socio-political organizations, socio-professional organizations, public service units, and other units to be directly used for agricultural production.
The period for agricultural land use tax exemption specified in this Decree shall be effective from January 1, 2026 until December 31, 2030.
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