Decree 292/2025/ND-CP detail Resolution 216/2025/QH15 on extension of the time limit for agricultural land use tax exemption

DECREE

Detailing and guiding the implementation of the National Assembly’s Resolution No. 216/2025/QH15 of June 26, 2025, on prolongation of agricultural land use tax exemption period^[1]

Pursuant to Law No. 63/2025/QH15 on Organization of the Government;

Pursuant to Law No. 23-L/CTN on Agricultural Land Use Tax;

Pursuant to Law No. 38/2019/QH14 on Tax Administration, which has a number of articles amended and supplemented by Law No. 56/2024/QH15;

Pursuant to the National Assembly’s Resolution No. 216/2025/QH15 on prolongation of agricultural land use tax exemption period; and the National Assembly’s Resolution No. 55/2010/QH12 on agricultural land use tax exemption and reduction, which has a number of articles amended and supplemented under the National Assembly’s Resolution No. 28/2016/QH14;

At the proposal of the Minister of Finance;

The Government promulgates the Decree detailing and guiding the implementation of the National Assembly’s Resolution No. 216/2025/QH15 of June 26, 2025, on prolongation of agricultural land use tax exemption period.

Article 1. Scope of regulation

This Decree provides subjects eligible for tax exemption, land classification for tax assessment and agricultural land use tax exemption period.

Article 2. Subjects eligible for agricultural land use tax exemption

Subjects eligible for agricultural land use tax exemption are provided in Article 1 of the National Assembly’s Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction (which has a number of articles amended and supplemented under the National Assembly’s Resolution No. 28/2016/QH14 of November 11, 2016), specifically as follows:

1. Agricultural land use tax is exempt for all agricultural land areas used for research and trial production; areas under annual plants in accordance with the land law; and land areas for salt making.

2. Agricultural land use tax is exempt for all agricultural land areas allocated by the State to or with the State-recognized land use rights for poor households.

The identification of poor households shall be based on standards of poor households prescribed in the Government’s Decrees.

In case provincial-level People’s Committees promulgate specific local standards of poor households in accordance with law for application in localities, such standards shall be used as a basis for determining poor households.

3. Agricultural land use tax is exempt for all agricultural land areas for the following subjects:

a/ Households and individuals allocated agricultural land by the State or with the State-recognized land use rights for agricultural production and those acquiring agricultural land use rights (including via inheritance and donation).

b/ Households and individuals that are members of agricultural cooperatives or unions of cooperatives; households, individuals and residential communities acquiring stably contracted land areas from cooperatives, unions of cooperatives, state-run agricultural farms or forestry farms; and households, individuals and residential communities acquiring stably contracted land areas from agricultural and forestry companies for agricultural production in accordance with law.

c/ Agricultural production households and individuals that contribute their agricultural land use rights for establishment of agricultural production cooperatives or unions of cooperatives under the Law on Cooperatives.

4. Agricultural land use tax is exempt for agricultural land areas allocated by the State to economic organizations, political organizations, socio-political organizations, socio-professional organizations, non-business units and other units currently using directly land for agricultural production.

Agricultural land areas allocated by the State to economic organizations, political organizations, socio-political organizations, socio-professional organizations, non-business units or other units that currently manage but do not directly use land for agricultural production and allocate land to other organizations or individuals for agricultural production under contracts shall be recovered in accordance with the Land Law; pending land recovery by the State, 100% agricultural land use tax shall be paid.

5. Procedures and dossiers for tax declaration and exemption mentioned in this Article must comply with the law on tax administration.

Article 3. Land classification for tax assessment

The classification of land for agricultural land use tax assessment shall be based on land categories determined in accordance with the Prime Minister’s Decision No. 326/TTg of May 18, 1996, approving the land classification for agricultural land use tax assessment, and the Prime Minister’s decisions approving adjustments to land classification for agricultural land use tax assessment (if any).

Article 4. Tax exemption period

The agricultural land use tax exemption period specified in this Decree lasts from January 1, 2026, through December 31, 2030.

Article 5. Implementation provisions

1. This Decree takes effect on January 1, 2026, and replaces:

a/ The Government’s Decree No. 20/2011/ND-CP of March 23, 2011, detailing and guiding the implementation of the National Assembly’s Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction.

b/ The Government’s Decree No. 21/2017/ND-CP of February 24, 2017, amending and supplementing a number of articles of the Government’s Decree No. 20/2011/ND-CP of March 23, 2011, detailing and guiding the implementation of the National Assembly’s Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction.

c/ The Government’s Decree No. 146/2020/ND-CP of December 18, 2020, amending and supplementing Article 5 of the Government’s Decree No. 20/2011/ND-CP of March 23, 2011, detailing and guiding the implementation of the National Assembly’s Resolution No. 55/2010/QH12 of November 24, 2010, on agricultural land use tax exemption and reduction.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level Peoples’ Committees, and related organizations and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
HO DUC PHOC