The Vietnamese government has issued Decree 292/2025/NĐ-CP, detailing and guiding the implementation of Resolution 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 as outlined in Article 1 of Resolution 55/2010/QH12, amended by Resolution 28/2016/QH14. This includes land areas dedicated to 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 exempt from tax. The identification of poor households is based on the national poverty line issued by the government or specific local standards where applicable.
Agricultural land allocated or recognized by the state for poor households is entirely exempt from tax. Eligibility is determined using the poverty line established by government decree.
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Tax exemption continues for all agricultural land allocated, recognized, or transferred to farming households and individuals, including cases of inheritance and gifting.
Members of cooperatives, cooperative unions, and households receiving stable contracted land from agricultural or forestry farms or 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.
Economic, political, socio-professional organizations, and public service units directly using land for agricultural production remain fully exempt from tax on state-allocated land.
However, if managing units subcontract the land to other organizations or individuals, the area becomes subject to 100% agricultural land tax until the state completes land recovery procedures as per the Land Law.
Land classification for tax purposes follows Decision 326/TTg of 1996 and any subsequent amendments. The tax exemption period under Decree 292 spans from January 1, 2026, to December 31, 2030, sustaining support for the agricultural and rural sectors during this transition phase.
