Legal Counselling

Vietnam’s current regulations on non-agricultural land use tax rates

Nguyễn Trinh

11:50, 31/08/2018

The Law on Non-Agricultural Land Use Tax of Vietnam was promulgated on June 17, 2020 and officially effective from January 01, 2012, of which one of the notable contents is the regulation on non-agricultural land use tax rates.

Specifically, according to Article 7 of the Law on Non-Agricultural Land Use Tax 2010 of Vietnam and Article 7 of Circular No. 153/2011/TT-BTC, non-agricultural land use tax rates are specified as follows:

First, residential land, including residential land used for commercial purposes, is subject to the partially progressive tariff as follows:

Tax grade	Taxable land area (m2)	Tax rate (%)
1	Within-quota area	0.03
2	Area in excess of up to 3 times the quota	0.07
3	Area in excess of over 3 times the quota	0.15

Land of apartment buildings with many users, condominiums and underground works is subject to the tax rate of 0.03%.

Second, non-agricultural production and business land and non-agricultural land specified in Article 2 of this Circular which is used for commercial purposes are subject to the tax rate of 0.03%.

Third, land used for improper purposes or land left unused against regulations are subject to the tax rate of 0.15%.

Fourth, land of phased investment projects as registered by investors and approved by competent state agencies is subject to the tax rate of 0.03%.

Fifth, encroached or appropriated land is subject to the tax rate of 0.2%.

View more details at: The Law on Non-Agricultural Land Use Tax 2010 of Vietnam and Circular No. 153/2011/TT-BTC take effect from January 01, 2012.

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