Resolution No. 216/2025/QH15 extends the period of exemption from land use tax for agricultural land until December 31, 2030, to support individuals and businesses in the agricultural sector.
适用范围
Land users
要点
- Land users are exempted from land use tax on agricultural land until December 31, 2030 (Article 1).
- The Government is responsible for detailing and guiding the implementation of this Resolution to meet state management requirements.
- This Resolution takes effect as of January 1, 2026 (Article 2).
- The extension of the period of exemption from land use tax is based on Resolution No. 55/2010/QH12, which has been amended by subsequent resolutions.
- This Resolution does not change the conditions and subjects eligible for the previous policy of exempting land use tax on agricultural land.
🌐 本文件的社会影响
- Individuals and businesses in the agricultural sector benefit from extending the period of exemption, reducing financial burdens.
- Extending the period of exemption may promote investment in agriculture and rural economic development.
- State management agencies need to strengthen guidance and supervision to ensure effective implementation of this Resolution.
❓ 常见问题
Until when is the period of exemption from land use tax extended?
Until December 31, 2030 (Article 1).
Who benefits from this Resolution?
Land users.
When does the Resolution take effect?
As of January 1, 2026 (Article 2).
全文
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NATIONAL ASSEMBLY |
SOCIALIST REPUBLIC OF VIET NAM |
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RESOLUTION No. 216/2025/QH15 |
RESOLUTION
On extending the period of exemption from agricultural land use tax
NATIONAL ASSEMBLY
Pursuant to the Constitution of the Socialist Republic of Vietnam amended and supplemented by Resolution No. 203/2025/QH15;
Pursuant to the Law on Organization of the National Assembly No. 57/2014/QH13, as amended and supplemented by Laws Nos. 65/2020/QH14 and 62/2025/QH15;
Pursuant to the Law on Legislative Activities No. 64/2025/QH15;
Pursuant to the Agricultural Land Use Tax Law of 1993;
DECIDES:
Article 1
To extend the period of exemption from agricultural land use tax as stipulated in Resolution No. 55/2010/QH12 dated November 24, 2010 of the National Assembly on exempting and reducing agricultural land use tax, which has been amended and supplemented by Resolutions Nos. 28/2016/QH14 dated November 11, 2016 and 107/2020/QH14 dated June 10, 2020 of the National Assembly until December 31, 2030.
Article 2
This Resolution takes effect from January 1, 2026.
The Government shall provide detailed regulations and guidance for implementing this Resolution to meet state management requirements.
This Resolution was adopted by the National Assembly of the Socialist Republic of Vietnam, the fifteenth session, ninth meeting on June 26, 2025.
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CHAIRMAN OF THE NATIONAL ASSEMBLY |
原始文件（PDF）
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