The Ministry of Finance proposes regulations guiding the extension of the period of exemption from agricultural land use tax.
The Ministry of Finance said that the National Assembly issued Resolution No. 216/2025/QH15 dated June 26, 2025, which stipulates extending the exemption period for agricultural land use tax until December 31, 2030.
Pursuant to Resolution No. 216/2025/QH15, the Ministry of Finance proposed a new draft Decree to replace Decree No. 20/2011/ND-CP, Decree No. 21/2017/ND-CP and Decree No. 146/2020/ND-CP of the Government to ensure administrative reform, creating favorable conditions for taxpayers and tax authorities in searching and applying.
The draft Decree proposes regulations on tax-exempt subjects, taxable land categories, and tax-exempt periods for agricultural land use.
Subjects exempted from agricultural land use tax
Subjects exempted from agricultural land use tax shall comply with the provisions of Article 1 of Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on exemption and reduction of agricultural land use tax (amended and supplemented with a number of articles according to Resolution No. 28/2016/QH14 dated November 11, 2016 of the National Assembly), specifically as follows:
1. Exemption from agricultural land use tax for the entire agricultural land area used for research and experimental production; land area for annual crop cultivation according to the provisions of the law on land; land area 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 for poor households.
Determination of poor households is based on the poverty standards issued under the Prime Minister's Decision.
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 poor household standards prescribed by the People's Committees of provinces and centrally run cities shall be used to determine poor households.
3. Exemption from agricultural land use tax for the entire agricultural land area for the following subjects:
Households and individuals are assigned or recognized by the State to have the right to use land for agricultural production, and receive the transfer of the right to use agricultural land (including inheritance or donation of the right to use agricultural land).
Households and individuals who are members of agricultural cooperatives and cooperative unions; households, individuals and residential communities that have received stable land allocations from cooperatives, cooperative unions, state-owned farms and state-owned forestry farms; and households, individuals and residential communities that have received stable land allocations 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 agricultural production cooperatives and cooperative unions 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 the area of agricultural land 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 allocates to other organizations and individuals to receive contracts for agricultural production, the land shall be recovered in accordance with the provisions of the Land Law; during the period when the State has not yet reclaimed the land, 100% of agricultural land use tax must be paid.
5. The procedures, declaration documents and tax exemptions in this Article shall comply with the provisions of the law on tax administration.
Taxable land class
Land class for calculating agricultural land use tax is based on land class determined according to regulations in Decision No. 326/TTg dated May 18, 1996 of the Prime Minister on approving land class for calculating agricultural land use tax and Decision approving adjustment of land class for calculating agricultural land use tax of the Prime Minister (if any).
Tax exemption period
The period of exemption from agricultural land use tax prescribed in this draft Decree is proposed to be implemented from January 1, 2026 to December 31, 2030.
Please read the full draft and give your comments here.
Wisdom
Source: https://baochinhphu.vn/de-xuat-quy-dinh-huong-dan-viec-keo-dai-thoi-han-mien-thue-su-dung-dat-nong-nghiep-102250718165709793.htm
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