From the second year onwards, how many times per year do taxpayers of agricultural land use tax have to pay in Vietnam?

What types of land are considered agricultural land in Vietnam?

Based on Article 9 of the Land Law 2024, agricultural land includes the following types:

(1) Annual cultivation land, including rice cultivation land and other annual crop land;

(2) Perennial crop land;

(3) Forestry land, including special-use forest land, protection forest land, and production forest land;

(4) Aquaculture land;

(5) Concentrated livestock land;

(6) Salt-making land;

(7) Other agricultural land.

Additionally, based on Article 10 of the Land Law 2024, the classification of land is determined based on one of the following:

- Land use rights certificates; Certificates of ownership of houses and residential land use rights; Certificates of land use rights, ownership of houses and other assets attached to the land; Certificates of land use rights, and ownership of assets attached to the land;

- Documents on land use rights in cases where the certificate has not been issued;

- Decisions on land allocation, land lease, and permission for land-use conversion issued by competent state agencies in cases where the certificate has not been issued.

From the second year onwards, how many times per year do taxpayers of agricultural land use tax have to pay in Vietnam? (Image from the Internet)

From the second year onwards, how many times per year do taxpayers of agricultural land use tax have to pay in Vietnam?

Based on Clause 2, Article 18 of Decree 126/2020/ND-CP the regulation is as follows:

Deadline for paying taxes related to state budget revenues from land, water resource exploitation rights, mineral resource rights, sea area usage fees, registration fee, and business license fee

1. Non-agricultural land use tax

a) First-time tax payment deadline: No later than 30 days from the date the tax office issues the non-agricultural land use tax notice.

From the second year onwards, the taxpayer pays the non-agricultural land use tax once a year no later than October 31.

b) Deadline for paying the additional tax amount determined by the taxpayer in the consolidated declaration, no later than March 31 of the following calendar year after the tax year.

c) Deadline for tax payment for adjusted declaration no later than 30 days from the date the tax office issues the non-agricultural land use tax notice.

2. Agricultural land use tax

a) First-time tax payment deadline: No later than 30 days from the date the tax office issues the agricultural land use tax notice.

b) From the second year onwards, taxpayers can choose to pay the agricultural land use tax once or twice a year. If the taxpayer chooses to pay the tax once a year, the deadline for tax payment is May 31.

If the taxpayer chooses to pay the tax twice a year, the deadlines for each installment are as follows: the first installment of 50% no later than May 31; the second installment, paying the remaining amount, no later than October 31.

c) Deadline for tax payment for adjusted declarations no later than 30 days from the date the tax office issues the agricultural land use tax notice.

d) For localities with agricultural product harvest seasons not coinciding with the tax payment deadlines specified in this clause, the tax office is allowed to extend the tax payment deadline by up to 60 days from the specified deadlines.

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From the second year onwards, taxpayers of agricultural land use tax pay either once or twice a year, depending on their choice.

- If the taxpayer chooses to pay the tax once a year, the deadline is May 31.

- If the taxpayer chooses to pay the tax twice a year, the deadlines are as follows: the first installment of 50% no later than May 31; the second installment of the remaining amount no later than October 31.

What entities are taxpayers of agricultural land use tax in Vietnam?

According to Article 1 of the Law on Agricultural Land Use Tax 1993 and Article 1 of Decree 74-CP of 1993, the subjects required to pay agricultural land use tax include:

- Organizations and individuals using land for agricultural production must pay agricultural land use tax, including:

+ Farmer households, private households, and individuals;

+ Organizations and individuals using agricultural land from the land reserve allocated for public utility purposes of the commune;

+ Agricultural, forestry, and aquaculture enterprises including farms, plantations, enterprises, stations, and various other businesses, state agencies, public service providers, armed forces units, social organizations, and other units using land for agricultural, forestry, and aquaculture production.

- Households granted the right to use agricultural land but not utilizing it still have to pay agricultural land use tax.