Guiding on the extension of the agricultural land use tax exemption period

On 6 November 2025, the Government issued Decree No. 292/2025/ND-CP detailing and guiding the implementation of Resolution No. 216/2025/QH15 dated 26 June 2025 of the National Assembly on the extension of the agricultural land use tax exemption period (“Decree 292”). This Decree takes effect from 1 January 2026.

Under Decree 292, the agricultural land use tax exemption period is extended for an additional 05 years. Land category classifications for tax calculation purposes continue to be determined in accordance with Decision No. 326/TTg of 1996 and any subsequent decisions of the Prime Minister approving adjustments to the agricultural land tax category classifications (if any).

The entities eligible for agricultural land use tax exemption remain unchanged, including land areas used for research; land used for annual crops; land used for salt production; and agricultural land directly used for production by poor households, households, individuals, and cooperatives. In particular, the determination of “poor households” for purposes of tax exemption for agricultural land allocated or recognized by the State is based on the poverty standards promulgated under Government decrees; however, if the provincial People’s Committee issues its own local poverty standards, the determination must follow the standards issued by that respective provincial-level People’s Committee.

In addition, for agricultural land allocated by the State to organizations or units for management but not directly used for production and instead leased out or contracted to other organizations or individuals, the State shall reclaim the land in accordance with the Land Law. Pending withdrawal, the organizations concerned must pay 100% of the agricultural land use tax.

The agricultural land use tax exemption period under this Decree applies for five years, from 1 January 2026 until the end of 31 December 2030.