The Vietnamese government has recently issued Decree 292/2025/NĐ-CP, which provides detailed regulations and guidelines for the implementation of Resolution 216/2025/QH15. This resolution extends the duration of agricultural land tax exemption. The decree will take effect from January 1, 2026.
According to the decree, the groups eligible for agricultural land tax exemption remain consistent with Article 1 of Resolution 55/2010/QH12, as amended by Resolution 28/2016/QH14. This includes land areas designated for research and experimental production, land for annual crop cultivation, and salt-making areas, all of which are fully exempt from agricultural land tax.
All agricultural land allocated to poor households is also tax-exempt. The identification of poor households is based on the national poverty line issued by the government or specific local regulations in cases where separate poverty standards are applied.
Agricultural land allocated or recognized by the state for poor households is entirely exempt from tax. The determination of poor households follows the poverty line criteria established by government decrees.
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The decree continues to exempt tax for all agricultural land allocated, recognized, or transferred to households and individuals engaged in agricultural production, including cases of inheritance and donation.
Households that are members of cooperatives or cooperative unions, as well as those receiving stable contracted land from farms, forestry enterprises, or agro-forestry companies, are also eligible for this policy.
Households and individuals contributing land use rights to establish agricultural production cooperatives are exempt from tax on the contributed land area.
For economic organizations, political organizations, socio-professional organizations, and public service units directly using land for agricultural production, the decree continues to apply full tax exemption on the entire area allocated by the state.
However, if the managing unit does not directly produce but leases the land to other organizations or individuals, the land area must pay 100% of the agricultural land tax until the state completes the land recovery procedures as per the Land Law.
Land grades for tax calculation are determined according to Decision 326/TTg of 1996 and any subsequent adjustments. The tax exemption period specified in Decree 292 applies from January 1, 2026, to December 31, 2030, continuing to support the agricultural and rural sectors during the transition phase.
