Conversion of Agricultural Land: Is Tax Payment Required?
Based on Article 190 of the 2013 Land Law stipulating the conditions for converting agricultural land use rights as follows:
Households and individuals using agricultural land granted by the State, through exchange, transfer, inheritance, or legally gifted land use rights from others are only permitted to transfer agricultural land use rights within the same commune, ward, commune-level town to other households, individuals to facilitate agricultural production and are exempt from income tax from the transfer of land use rights and registration fees.
=> Thus, when converting agricultural land within the same commune-level, income tax from the transfer of land use rights is not required to be paid.
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