VI How long is the agricultural land use tax exemption period under Decree 292? Who is exempted from agricultural land use tax? Let’s find out more with Pham Consult!
How long is the agricultural land use tax exemption period under Decree 292?
On November 6, 2025, the Government issued Decree 292/2025/ND-CP detailing and guiding the implementation of Resolution 216/2025/QH15 dated June 26, 2025 of the National Assembly on extending the agricultural land use tax exemption period. This includes the agricultural land use tax exemption period.
Pursuant to Article 4 of Decree 292/2025/ND-CP, the period of exemption from agricultural land use tax is stipulated as follows:
Tax exemption period
The period of exemption from agricultural land use tax stipulated in this Decree is implemented from January 1, 2026 to December 31, 2030.
Thus, according to Decree 292, the period of exemption from agricultural land use tax is implemented from January 1, 2026 to December 31, 2030.
Who is exempted from agricultural land use tax from January 1, 2026?
Pursuant to Article 2 of Decree 292/2025/ND-CP, the subjects exempted from agricultural land use tax from January 1, 2026 are as follows:
Subjects exempted from agricultural land use tax are implemented according to the provisions of Article 1 of Resolution 55/2010/QH12 dated November 24, 2010 of the National Assembly on exemption and reduction of agricultural land use tax (amended and supplemented by a number of articles according to Resolution 28/2016/QH14 dated November 11, 2016 of the National Assembly), specifically as follows:
(1) Exemption from agricultural land use tax for the entire area of agricultural land serving research and experimental production; area of land for growing annual crops according to the provisions of the law on land; area of land for salt production.
(2) Exemption from agricultural land use tax for the entire area of agricultural land allocated by the State or recognized by the State for the right to use land for poor households.
The determination of poor households is based on the poverty line promulgated under the Government’s Decree.
In cases where the People’s Committees of provinces and centrally run cities have specific regulations on the poverty line according to the provisions of law applicable in the locality, the poverty line prescribed by the People’s Committees of provinces and centrally run cities shall be used to determine poor households.
(3) Exemption from agricultural land use tax for the entire area of agricultural land for the following subjects:
– Households and individuals allocated by the State or recognized by the State for the right to use land for agricultural production, receiving the transfer of agricultural land use rights (including receiving inheritance or donation of agricultural land use rights).
– Households and individuals who are members of cooperatives and cooperative unions engaged in agricultural production; Households, individuals, and residential communities that have received land on a stable contract basis from cooperatives, cooperative unions, state-owned farms, state-owned forestry farms, and households, individuals, and residential communities that have received land on a stable contract basis from agricultural and forestry companies for agricultural production in accordance with the provisions of law.
– Households and individuals engaged in agricultural production contribute their agricultural land use rights to establish cooperatives and cooperative unions for agricultural production in accordance with the provisions of the Law on Cooperatives 2023.
(4) Exemption from agricultural land use tax for agricultural land areas allocated by the State to economic organizations, political organizations, socio-political organizations, socio-professional organizations, public service units, and other units that are directly using land for agricultural production.
For the area of agricultural land that the State allocates to economic organizations, political organizations, socio-political organizations, socio-professional organizations, public service units and other units that are managing but do not directly use the land for agricultural production but allocate it to other organizations and individuals to receive contracts for agricultural production, the land will be recovered in accordance with the provisions of the 2024 Land Law; during the period when the State has not yet reclaimed the land, 100% of the agricultural land use tax must be paid.
(5) The procedures, declaration documents and tax exemption in Article 2 of Decree 292/2025/ND-CP shall be implemented in accordance with the provisions of the law on tax management.
What is the land category for calculating agricultural land use tax from January 1, 2026?
Pursuant to Article 3 of Decree 292/2025/ND-CP stipulating the land class for calculating agricultural land use tax from January 1, 2026 as follows:
– Land class for calculating agricultural land use tax based on land class determined according to the provisions of Decision 326/TTg dated May 18, 1996 of the Prime Minister on approving land class for calculating agricultural land use tax and the Prime Minister’s Decision approving the adjustment of land class for calculating agricultural land use tax (if any).
*Note: Decree 292/2025/ND-CP takes effect from January 1, 2026.
