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 decree extends the deadline for the agricultural land use tax exemption and will take effect from January 1, 2026.
According to the decree, the groups eligible for the agricultural land use 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, annual crop cultivation, and salt production, all of which are entirely exempt from the agricultural land use tax.
All agricultural land allocated to poor households is also exempt from taxation. The identification of poor households is based on the poverty line set by the government or specific local regulations in cases where separate poverty standards are established.
The agricultural land use tax exemption applies to all agricultural land allocated or recognized by the state for poor households. The identification of poor households is based on the poverty line issued under the government’s decree.
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The decree continues to exempt tax for all agricultural land allocated, recognized for use, or transferred to farming households and individuals, including cases of inheritance and donation.
Households that are members of cooperatives, cooperative unions, as well as those receiving stable contracted land from farms, forest farms, 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 a full tax exemption on the allocated land area.
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 use tax until the state completes the land recovery procedures as per the Land Law.
The land classification for tax calculation is 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.
