New Regulations on Agricultural Land Tax Exemption

Decree 21/2017/ND-CP amends and supplements regulations on subjects eligible for exemption from agricultural land use tax for the entire agricultural land area.

To be specific, the agricultural land use tax exemption applies to the entire agricultural land area for the following subjects: households and individuals engaged in agricultural production who contribute their agricultural land use rights to establish agricultural production cooperatives in accordance with the Cooperative Law; households and individuals assigned or recognized by the State for agricultural production, receiving agricultural land use rights (including inheritance, donation of agricultural land use rights); households and individuals who are members of agricultural production cooperatives, farm workers, and forestry workers who have received stable contracted land from cooperatives, state-run farms, state-run forestry farms, and households and individuals who have received stable contracted land from agricultural and forestry companies for agricultural production in accordance with the law.

The declaration of tax and adjustments, supplements to the agricultural land use tax ledger for cases with changes in tax exemption content according to this Decree, compared to the regulations implemented during the period from 2003 to the end of 2010, shall continue to be implemented according to the provisions of Decree 20/2011/ND-CP. The declaration and adjustments, supplements to the agricultural land use tax ledger for subjects currently subject to agricultural land use tax who are switched to tax exemption from 2017 to the end of 2020 are also specifically regulated in Decree 21/2017/ND-CP.

Source: State Tax Online

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