Vietnam: Objects not liable to non-agricultural land use tax

According to Article 3 of the Law on Non-Agricultural Land Use Tax 2010 of Vietnam and Article 2 of Circular No. 153/2011/TT-BTC, objects not liable to tax are non-agricultural land used for non­commercial purposes, including: 

One, land used for public utilities, including:

- Traffic and irrigation land, including land for construction of roads, bridges, sluices, pavements, railways, airport and airfield infrastructure, etc.;

- Land for construction of cultural, healthcare, education and training, physical training and sport facilities for public interests;

- Land with historical and cultural relics or scenic places which have been ranked or placed under protection under decisions of People's Committees of provinces and central-affiliated cities (below referred to as provincial-level People's Committees);

- Land for construction of other public works, including land used for public-utility purposes in urban centers and rural residential areas; land for construction of common-utility infrastructure facilities in industrial parks, hi-tech parks, etc.

Two, land used by religious bodies, including land of pagodas- churches, oratories, chancels, monasteries, religious training institutions, etc.;

Three, land used as cemeteries and graveyards;

Four, land under rivers, canals, ditches, streams and special-use water surface;

Five, land with communal houses, temples, hermitages, clans' worship halls, including land areas for building these works and their premises;

Six, land for construction of working offices and non-business works, including:

- Land of working offices of state agencies, political organizations, socio-political organizations and public non-business organizations; offices of Vietnam-based foreign diplomatic representative missions and consulates and international intergovernmental organizations entitled to privileges and immunities like foreign diplomatic representative missions in Vietnam;

- Land for construction of economic, cultural, social, scientific and technological and diplomatic non-business works of state agencies, political organizations, socio-political organizations and public non-business organizations.

Seven, land used for defense and security purposes, including:

- Land of barracks and army camps;

- Land of military bases;

- Land of national defense works, battlefields and other special defense and security works;

- Land of military stations and ports;

- Land of industrial and science and technology works to directly serve national defense and security;

- Land of warehouses of people's armed forces units;

- Land of firing ranges, drill grounds, weapon testing grounds and weapon disposal sites;

- Land of guest houses, public-duty houses, competition halls, gyms and other facilities within barracks and camps of people's armed forces units;

- Land of prisons, detention houses, educational institutions and reformatories managed by the Ministry of National Defense or the Ministry of Public Security;

- Land of other combat works and defense and security works specified by the Government.

Eight, non-agricultural land for construction of works of agricultural, forestry, aquaculture or salt-making cooperatives; land in urban areas which is used for construction of glasshouses and other buildings for farming purposes, including cases in which crops are not planted directly on land; land for construction of stables and farms for raising livestock, poultry and other animals as permitted by law; land for construction of agricultural, forestry and fishery research and testing farms and stations; land for construction of seedling plant and breeding animal nurseries; land for construction of households' and individuals' warehouses to store farm produce, plant protection drugs, fertilizers and agricultural machines and tools.

View more details: The Law on Non-Agricultural Land Use Tax 2010 of Vietnam takes effect from January 01, 2012.

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