Subjects Exempted from Agricultural Land Use Tax

The subjects eligible for agricultural land use tax exemption include:

1. Agricultural land use tax exemption for the entire area of agricultural land serving research, experimental production; annual crops land area with at least one rice crop per year; salt production land area.

The annual crops land area with at least one rice crop per year includes areas planned for planting at least one rice crop per year or areas planned for annual crops but actually have at least one rice crop per year.2. Agricultural land use tax exemption for the entire area of agricultural land allocated or recognized by the State for poor households.3. Agricultural land use tax exemption for the entire area of agricultural land for the following subjects:

- Households and individuals allocated or recognized by the State for agricultural production, or receiving the transfer of agricultural land use rights (including inheritance and donation of agricultural land use rights).- Households and individuals who are members of agricultural cooperatives, farm workers, forestry workers who have received stable land allotment from cooperatives, state-owned farms, state-owned forestry farms, and households and individuals receiving stable land allotment from agricultural and forestry companies for agricultural production as stipulated by law.- Households and individuals engaged in agricultural production that contribute their agricultural land use rights to establish agricultural cooperatives according to the Law on Cooperatives.

More details can be found in Decree 21/2017/ND-CP effective from February 24, 2017, applicable for the tax calculation period from 2017.

-Ngoc Duyen-

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