Tax Rate for Agricultural Land for Households Using Land Beyond the Limit in Vietnam

20:13, 11/07/2024

Households using agricultural land exceeding the legal limit in Vietnam must not only pay taxes on the entire area used for agricultural purposes but also pay additional taxes on the excess area.

- The additional tax rate for the area exceeding the limit is 20% (twenty percent) of the agricultural land use tax rate.

- The agricultural land use tax rate for calculating the additional tax is the average tax level recorded for households using agricultural land, calculated according to the provisions in Article 9 of the Agricultural Land Use Tax Law 1993 as follows:

The annual tax rate calculated in kilograms of rice per hectare for each land grade is as follows:

1. For annual crops land and water surface land for aquaculture in Vietnam:

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

2. For perennial crops land in Vietnam:

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

3. For perennial fruit trees planted on annual crops land in Vietnam are subject to the following tax rates:

- 1.3 times the tax for annual crops land of the same grade, if the land is grade 1, grade 2, or grade 3;

- Equal to the tax for annual crops land of the same grade, if the land is grade 4, grade 5, or grade 6.

4. For timber trees and other perennial trees harvested once are subject to a tax rate of 4% of the exploitation value.

More details can be found in Ordinance on Additional Tax for Households Using Agricultural Land Exceeding the Area Limit 1994 and Agricultural Land Use Tax Law 1993.

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