Exemptions from Agricultural Land Use Tax

21:05, 11/07/2024

The 1993 Agricultural Land Use Tax Law was promulgated on July 10, 1993. One of the basic contents stipulated in this Law is the regulation on tax exemption cases.

To be specific, according to the provisions of Article 19 of the Law on Agricultural Land Use Tax 1993, the cases of agricultural land use tax exemption are regulated as follows:

Exemption of tax for barren hills and mountains used for agricultural and forestry production, protective forest land, and special-use forest land.
Exemption of tax for reclaimed land not stipulated in Clause 1 of Article 19 of the Law on Agricultural Land Use Tax 1993 used for production:
- Annual crops: 5 years; specifically, for reclaimed land in mountainous areas, swamps, and sea encroachment areas: 7 years;- Perennial crops: tax exemption during the initial construction period and an additional 3 years from the first harvest. Specifically, for homestead land in mountainous areas, swamps, and sea encroachment areas, an additional 6 years.- For timber trees and other perennial crops harvested once, tax is only payable upon exploitation as stipulated in Clause 4, Article 9 of the Law on Agricultural Land Use Tax 1993.
Exemption of tax for perennial crop land replanted and annual crop land converted to perennial crops, fruit trees: during the initial construction period and an additional 3 years from the first harvest.
The Government of Vietnam shall regulate the tax reduction and exemption for reclaimed land invested with state budget funds.

See more: Law on Agricultural Land Use Tax 1993 effective from January 01, 1994.

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