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 as outlined in Article 1 of Resolution No. 55/2010/QH12, amended by Resolution No. 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 regulations where separate poverty standards exist.
Agricultural land tax exemption applies to all agricultural land allocated or recognized for use by poor households. The identification of poor households is based on the poverty line issued under the government’s decree.
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Tax exemption continues for all agricultural land allocated, recognized for use, 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 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% agricultural land tax until the state completes the land recovery procedure 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 under Decree No. 292 applies from January 1, 2026, to December 31, 2030, continuing to support the agricultural and rural sectors during the transition phase.
