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 exemption period for agricultural land use tax and will take effect from January 1, 2026.
According to the decree, the tax exemption for agricultural land use continues to apply to the groups specified in Article 1 of Resolution 55/2010/QH12, as 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 use tax.
All agricultural land allocated to poor households is also exempt from taxation. The identification of poor households is based on the national poverty line issued by the government or specific local standards, where applicable.
The decree ensures that all agricultural land allocated or recognized by the state for poor households is tax-exempt. The determination of poor households follows the poverty line criteria established by government decrees.
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The tax exemption is extended to all agricultural land allocated, recognized, or transferred to farming households and individuals, including cases of inheritance and donation.
Members of cooperatives and cooperative unions, as well as households receiving stable contracted land from farms, forest 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 exempt tax 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 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 amendments. The tax exemption period specified in Decree 292 applies from January 1, 2026, to December 31, 2030, continuing the support policy for the agricultural and rural sectors during the transition phase.
