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 used for research and experimental production, annual crop cultivation, and salt production areas, all of which are fully exempt from agricultural land tax.
All agricultural land allocated to poor households is also exempt from tax. Poverty status is determined based on national poverty standards issued by the government or specific local regulations where separate poverty criteria exist.
Agricultural land allocated or recognized by the state for poor households is entirely exempt from tax. Poverty status is determined according to government-issued poverty standards.
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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.
Households that are members of cooperatives, cooperative unions, or 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.
Economic organizations, political organizations, socio-professional organizations, and public service units directly using land for agricultural production are exempt from tax on all state-allocated land.
However, if the managing unit does not directly produce but leases the land to other organizations or individuals, the land area must pay 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 326/TTg of 1996 and any subsequent adjustments. The tax exemption period under Decree 292 applies from January 1, 2026, to December 31, 2030, continuing support for the agricultural and rural sectors during the transition phase.
