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 dated June 26, 2025, on the extension of the time limit for agricultural land use tax exemption

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

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

Pursuant to the Law on Tax Administration No. 38/2019/QH14, amended and supplemented under Law No. 56/2024/QH15;

Pursuant to the National Assembly's Resolution No. 216/2025/QH15 on the extension of the time limit for agricultural land use tax exemption; the National Assembly's Resolution No. 55/2010/QH12 on agricultural land use tax exemption and reduction, amended and supplemented under the National Assembly's Resolution No. 28/2016/QH14;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree detailing and guiding the implementation of the National Assembly's Resolution No. 216/2025/QH15 dated June 26, 2025, on the extension of the time limit for agricultural land use tax exemption.

Article 1. Scope of regulation

This Decree provides for the subjects eligible for tax exemption; land grades for tax calculation; and the duration of agricultural land use tax exemption.

Article 2. Subjects eligible for agricultural land use tax exemption

Subjects eligible for agricultural land use tax exemption shall comply with Article 1 of the National Assembly’s Resolution No. 55/2010/QH12 dated November 24, 2010, on agricultural land use tax exemption and reduction, which had a number of articles amended and supplemented under Resolution No. 28/2016/QH14 dated November 11, 2016, of the National Assembly, 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 as prescribed by the land law; and land areas for salt making.

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

The determination of poor households shall be based on the poverty standards promulgated under the Government’s Decree.

In cases where People’s Committees of provinces or centrally run cities provide specific poverty standards in accordance with law to be applied in their respective localities, the determination of poor households shall be based on the poverty standards prescribed by such provincial-level People’s Committees.

3. Agricultural land use tax is exempt for the whole agricultural land areas allocated to the following subjects:

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

b) Households and individuals who are members of agricultural production cooperatives or unions of cooperatives; households, individuals, and residential communities that have received stable land contracts from cooperatives, unions of cooperatives, state-run agricultural farms or forestry farms, and households, individuals, or residential communities that have received stable land contracts from agricultural or forestry companies for agricultural production in accordance with law.

c) Agricultural production households and individuals that contribute their right to use agricultural land for establishment of agricultural production 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 assign 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 specified in this Article shall comply with the law on tax administration.

Article 3. Land grades for tax calculation

The land grades for calculation of agricultural land use tax shall be determined based on the land grades prescribed in the Prime Minister’s Decision No. 326/TTg dated May 18, 1996, approving the land grades for calculation of agricultural land use tax, and the Prime Minister’s Decision on adjustment of land grades for calculation of agricultural land use tax (if any).

Article 4. Duration of tax exemption

The agricultural land use tax exemption duration prescribed in this Decree lasts from January 01, 2026, through December 31, 2030.

Article 5. Implementation provisions

1. This Decree takes effect from January 01, 2026, and replaces the following Decrees:

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

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

c) The Government’s Decree No. 146/2020/ND-CP dated 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 People’s Committees of provinces and centrally run cities, and related organizations and individuals shall implement this Decree.