Tax rates of non-agricultural land in Vietnam 2022

Tax grade

Taxable land area (m2)

Tax rate (%)

1

Area within the set quota

0.03

2

Area in excess of up to 3 times the set quota

0.07

3

Area in excess of over 3 times the set quota

0.15

* Land used for improper purposes is determined as follows:

- Land used for improper purposes is land being used for taxable purposes specified in Article 2 of the Law on Non-agricultural Land Use Tax 2010 (hereinafter referred to as non-agricultural land use taxable purposes) but not in accordance with the land use purpose stated in the certificate of land use right or the certificate of house ownership; and residential land use rights or certificates of land use rights, ownership of houses and other land-attached assets or decisions on land allocation, land lease decisions, decisions on permission to change land use purposes or other papers on land use rights specified in Clauses 1, 2 and 5, Article 50 of the Land Law (hereinafter referred to as legal papers on land use rights), including the following cases:

+ If the land is used for one purpose but it is recorded in the legal papers on land use rights that it is used for multiple purposes;

+ If the land is used for multiple purposes, but the legal papers on the land use right state that it is only used for one (except for residential land of households and individuals used in conjunction with other purposes);

+ In case the land use right lawful document says it is used for multiple purposes and is actually being used for many purposes,
but one of the purposes is not being used in accordance with the purpose stated in the legal papers on land use rights.

- In case the legal document on land use rights says that the land is used for taxable purposes of non-agricultural land use but is currently used for purposes other than non-agricultural land use taxable purposes, it is also defined as land used for improper purposes.

- In case the land user currently has many types of lawful papers on land use rights mentioned at Points 1.1 and 1.2 of this clause, it shall be determined based on the document with the most recent signing date.

- In case the land user has lawful papers on land use rights without clearly defining the land use purpose,
but in records of administrative procedures on land (documents of land allocation, land lease, registration of land use rights, change of land use purpose), if the purpose of land use is shown, the land use purpose shall be determined according to that administrative procedure file.

* Encroached land is additional land area used for taxable purposes of non-agricultural land use that was created by the current land user by transferring the boundary markers or boundaries to land that already has a lawful owner; or to land under the management of the state without the permission of the land user or a competent state agency.If the area of the land parcel after measurement has changed and increased compared to the legal papers on land use rights but the boundary markers and boundaries of the land plot are unchanged, the increased area will not be determined as encroached land.

* Occupied land is land currently being used for non-agricultural land use taxable purposes, originating in one of the following cases:

- Occupied land is land that is managed by a current land user who occupies the state's land himself or occupies land that already has a lawful owner without the permission of a competent state agency or the permission of the land user.

- Land is temporarily allocated, allocated with a definite term, leased, leased or lent to other land users for use by a state agency, but the temporary assignment, allocation, lease, or lease term expires. borrowed without renewing and without returning the land.

- Land that the state has issued a decision to recover and has paid compensation and support as prescribed by law to the person whose land is recovered, but after the time limit for handing over the land to the state, the person whose land is recovered is still in use.

- Land currently in use due to non-compliance with judgments or decisions of the People's Courts or judgment enforcement decisions of judgment enforcement agencies; decisions on settlement of land disputes of competent state agencies have taken effect.

* According to regulations, unutilized land is land allocated, leased, or recognized by the state as non-agricultural land for taxable purposes (except residential land under the use rights of households and individuals) but not used within twelve (12) consecutive months; or land use progress is two or four (24) months behind the schedule stated in the investment project, from the date of receipt of land handover in the field or the date of signing the issuance of the certificate.