Subjects Liable for Additional Tax on Agricultural Land Exceeding the Limit

Households using agricultural land exceeding the area limit prescribed by law are subject to additional tax, including farmer households, private households, and individual households listed in the agricultural land use tax register.

The current limits for determining the additional tax are defined as follows:

1. Limits on Allocation of Agricultural Land

- The allocation limit for annual crop land, aquaculture land, and salt production land to each household or individual directly engaged in agricultural production is as follows:

- No more than 03 hectares per type of land for provinces and centrally governed cities in the Southeast and Mekong Delta regions;- No more than 02 hectares per type of land for other provinces and centrally governed cities.

- The allocation limit for perennial crop land to each household or individual is no more than 10 hectares in commune-level towns, wards, and communes in the delta areas; no more than 30 hectares in commune-level towns, wards, and communes in midland and mountainous areas.- The allocation limit for each household or individual is no more than 30 hectares per type of land:

- Protective forest land;- Production forest land.

- If a household or individual is allocated multiple types of land, including annual crop land, aquaculture land, and salt production land, the total allocation limit does not exceed 05 hectares.- If a household or individual is allocated additional perennial crop land, the limit for perennial crop land is no more than 05 hectares in commune-level towns, wards, and communes in the delta areas, and no more than 25 hectares in commune-level towns, wards, and communes in midland and mountainous areas.- If a household or individual is allocated additional production forest land, the allocation limit for production forest land is no more than 25 hectares.

2. Limits on Receiving the Right to Use Agricultural Land of Households and Individuals

The limit on receiving the right to use agricultural land for households and individuals is no more than 10 times the allocation limit for agricultural land of households and individuals for each type of land.

- Annual crop land, aquaculture land, and salt production land:

- No more than 30 hectares per type of land for provinces and centrally governed cities in the Southeast and Mekong Delta regions;- No more than 20 hectares per type of land for other provinces and centrally governed cities.

- Perennial crop land:

- No more than 100 hectares in commune-level towns, wards, and communes in the delta areas;- No more than 300 hectares in commune-level towns, wards, and communes in midland and mountainous areas.

- Production forest land for planted forests:

- No more than 150 hectares in commune-level towns, wards, and communes in the delta areas;- No more than 300 hectares in commune-level towns, wards, and communes in midland and mountainous areas.

More details can be found in:

- Ordinance on Additional Tax for Households Using Agricultural Land Exceeding the Area Limit 1994;- Decree 84-CP 1994;- Articles 129 and 130 of the Land Law 2013;- Article 44 of the Decree 43/2014/ND-CP.

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