The Vietnamese government has issued Decree No. 292/2025/NĐ-CP, detailing and guiding the implementation of Resolution No. 216/2025/QH15 on extending the agricultural land tax exemption period. The decree takes effect from January 1, 2026.
According to the decree, eligible groups for agricultural land tax exemption remain consistent with Article 1 of Resolution No. 55/2010/QH12, as amended by Resolution No. 28/2016/QH14. This includes land areas designated for research and experimental production, annual crop cultivation, and salt production, 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 identification of poor households follows the poverty line criteria outlined in the government’s decree.
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The decree continues to exempt tax for all agricultural land allocated, recognized, or transferred to farming households and individuals, including cases of inheritance and gifting.
Households that are members of cooperatives or cooperative unions, as well as those receiving stable contracted land from agricultural or forestry farms, 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, political, socio-professional organizations, and public service units directly using land for agricultural production, the decree maintains a full tax exemption on the entire state-allocated area.
However, if the managing unit does not directly produce but leases the land to other organizations or individuals, the land area is subject to 100% agricultural land tax until the state completes the land recovery process as per the Land Law.
Land classification for tax calculation is determined by Decision No. 326/TTg of 1996 and any subsequent adjustments. The tax exemption period specified in Decree No. 292 applies from January 1, 2026, to December 31, 2030, continuing to support the agricultural and rural sectors during the transition phase.
