Tax Rate: Basis for Agricultural Land Use Tax Calculation in Vietnam

21:04, 11/07/2024

According to the provisions of the Agricultural Land Use Tax Law 1993, one of the bases for calculating tax is the tax rate. What are regulations on this basis according to the law in Vietnam?

According to the provisions in Article 9 of the Agricultural Land Use Tax Law 1993, the annual tax rate in kilograms of rice per hectare for each type of land in Vietnam is as follows:

For annual crop land and land with water surface used for aquaculture in Vietnam:

Land Type	Tax Rate
1	550
2	460
3	370
4	280
5	180
6	50

For perennial crop land in Vietnam:

Land Type	Tax Rate
1	650
2	550
3	400
4	200
5	80

For long-term fruit trees planted on annual crop land in Vietnam, the tax rate is as follows:

- 1.3 times the tax rate for annual crop land of the same type, if it is type 1, type 2, and type 3 land.

- Equal to the tax rate for annual crop land of the same type, if it is type 4, type 5, and type 6 land.

For timber trees and other perennial crops harvested once, the tax rate is 4% of the value of the extraction yield.

See more related content at Agricultural Land Use Tax Law 1993, effective from January 1, 1994.

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- The legal regulations in this article are according to Vietnamese Law;
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