Guidance on Tax Incentives for Non-agricultural Land Use

01:15, 12/07/2024

According to Circular 83/2016/TT-BTC guiding the implementation of investment incentives stipulated in the Investment Law 2014 and Decree 118/2015/ND-CP, the tax incentives for non-agricultural land use (SDDPNN) are implemented as follows:

- Exemption from non-agricultural land use tax according to Clause 1, Article 9 of the 2010 Non-Agricultural Land Use Tax Law for investment projects in specially incentivized investment sectors listed in Section A of Appendix I or in areas with extremely difficult socio-economic conditions listed in Appendix II of Decree 118/2015/ND-CP.

- 50% reduction in non-agricultural land use tax according to the provisions of Clause 1, Article 10 of the 2010 Non-Agricultural Land Use Tax Law for investment projects in incentivized investment sectors listed in Section B of Appendix I or in areas with difficult socio-economic conditions listed in Appendix II of Decree 118/2015/ND-CP.

- Exemption from non-agricultural land use tax according to Clause 1, Article 9 of the 2010 Non-Agricultural Land Use Tax Law for investment projects in incentivized investment sectors listed in Section B of Appendix I implemented in areas with difficult socio-economic conditions listed in Appendix II of Decree 118/2015/ND-CP.

More details can be found in Circular 83/2016/TT-BTC, effective from August 1, 2016.

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