Vietnam Extends Agricultural Land Use Tax Exemption

The Vietnamese government has reaffirmed its commitment to supporting the agricultural sector by extending the agricultural land use tax exemption through December 31, 2030. This move is in line with the country's efforts to ensure national food security and promote rural development. The exemption applies to various types of land used for agricultural production, aquaculture, salt-making, and reforestation, benefiting households, cooperatives, and non-commercial organizations. Tax exemption remains valid until the end of 2025 under existing laws and resolutions, and detailed implementation guidance is expected to be issued by the government.

Key Takeaways:

• The agricultural land use tax exemption has been extended through December 31, 2030, by Resolution No. 216/2025/QH15.
• The exemption applies to all types of land eligible under the existing legal framework, including land used by households, cooperatives, and non-commercial organizations for agricultural production, aquaculture, salt-making, and reforestation.
• Resolution 216 will take effect on January 1, 2026, and tax exemption remains valid until the end of 2025 under existing laws and resolutions.
• The government is tasked with issuing detailed guidance to ensure effective implementation of this extended exemption.
• Businesses, cooperatives, and individuals engaged in agricultural activities should monitor upcoming regulations and instructions from relevant ministries.
• The extension represents meaningful financial relief for land users, which can be reinvested into modernizing farming techniques, improving land efficiency, or transitioning to sustainable practices.
• Agricultural land users and stakeholders are advised to review their land use documentation and tax profiles to ensure alignment with eligibility requirements.
• The extension demonstrates a strong policy commitment to rural economic stability and environmental sustainability.

Statistics:

• The tax exemption period has been extended through December 31, 2030, from the original expiration date of 2025.
• The revision of Resolution No. 216/2025/QH15 has bolstered the agricultural sector's development prospects.
• The tax exemption will remain in effect until December 31, 2030, providing financial relief for land users.
• The resolution aims to ensure effective implementation and provides guidance for stakeholders.

Sources:

• Resolution No. 216/2025/QH15
• Resolution No. 55/2010/QH12, as amended in 2016 and 2020