Regulations on Land Classification for Agricultural Land Use Tax Calculation

21:05, 11/07/2024

The Agricultural Land Use Tax Law of 1993 was enacted on July 10, 1993. The Law comprises 9 Chapters and 39 Articles. Notably, this document includes regulations on the classification of land for tax calculation purposes.

To be specific, according to the provisions of Article 19 of the Law on Agricultural Land Use Tax 1993, annual crop land and aquaculture water surface land are divided into 6 categories, and perennial crop land is divided into 5 categories.

The basis for determining the land category includes the following factors:

- Soil quality;- Location;- Terrain;- Climate and weather conditions;- Irrigation conditions.

The Government of Vietnam stipulates the land category standards for tax purposes based on these factors and with reference to the average productivity achieved under normal cultivation conditions over the 5 years (1986 - 1990).

The tax land category is stable for 10 years. Within the period of stability in land categorization, for regions where the Government has made significant investments yielding high economic efficiency, the Government of Vietnam adjusts the tax land category.

More details can be found in: Law on Agricultural Land Use Tax 1993, effective on January 1, 1994.

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