Urban land in Hanoi - Photo: HONG QUANG
For many years, when I went to the ward office to pay non- agricultural land tax, the officials always told me that my small plot of land was not subject to taxation. However, recently the ward tax office demanded that I pay a total of 25,067 VND, including a late payment penalty of 2,430 VND.
So what are the regulations? Does everyone who owns residential land have to pay non-agricultural land tax, or do the authorities collect tax based on the prescribed residential land limit? (A reader)
In which cases is non-agricultural land use tax payable?
Lawyer Nguyen Thi Thu Tam (Ho Chi Minh City Bar Association) answers:
Articles 2 and 3 of the 2010 Law on Non-Agricultural Land Use Tax stipulate the subjects liable to and exempt from non-agricultural land use tax. Accordingly, the subjects liable to non-agricultural land use tax include:
- Residential land in rural areas, residential land in urban areas.
- Non-agricultural production and business land includes: land for industrial park construction; land for building production and business facilities; land for mineral extraction and processing; land for the production of construction materials and pottery.
- Non-agricultural land used for business purposes.
Non-agricultural land not used for business purposes is exempt from tax, including:
Land used for public purposes (land for transportation, irrigation; land for the construction of cultural, health, education and training, and sports facilities serving the public interest; land with historical and cultural relics, scenic spots, etc.); land used by religious establishments.
In addition, there is land for cemeteries and burial grounds; land for rivers, streams, canals, ditches, and specialized water bodies; land with structures such as communal houses, temples, shrines, ancestral halls, and family churches; land for building agency headquarters, public service facilities, and land used for national defense and security purposes...
Therefore, all residential land in rural and urban areas, regardless of size, is subject to non-agricultural land use tax.
Cases exempt from non-agricultural land use tax.
Specifically, according to Article 9 of the Law on Non-Agricultural Land Use Tax:
- Land for investment projects in sectors specifically encouraged for investment; investment projects in areas with particularly difficult socio-economic conditions; investment projects in sectors encouraged for investment in areas with difficult socio-economic conditions; land used by enterprises employing more than 50% of their workforce as war invalids or disabled veterans.
- Land belonging to facilities implementing socialized activities in the fields of education, vocational training, healthcare, culture, sports, and environment.
- Land for building charitable houses, solidarity houses, facilities for caring for lonely elderly people, people with disabilities, orphans; and social disease treatment facilities.
- Land within the permitted limit in areas with particularly difficult socio-economic conditions.
- Land within the allocated limit for revolutionary activists before August 19, 1945; war invalids of categories 1/4 and 2/4; those receiving benefits similar to war invalids of categories 1/4 and 2/4; sick soldiers of category 1/3; and heroes of the People's Armed Forces.
Heroic Vietnamese mothers; biological fathers and mothers, those who raised martyrs when they were young; wives and husbands of martyrs; children of martyrs who receive monthly allowances; revolutionary activists affected by Agent Orange; and people affected by Agent Orange with difficult family circumstances.
- Land for housing within the limits set by the Government for poor households.
- Households and individuals whose residential land is confiscated in a given year according to a plan approved by a competent state agency are exempt from tax for the year in which the land is actually confiscated, both for the land at the confiscated location and the land at their new residence.
- Land with a house and garden that has been recognized by a competent state agency as a historical and cultural relic.
- Taxpayers facing hardship due to force majeure events are those whose damage to land and buildings exceeds 50% of the taxable value.
Tax rate for non-agricultural land
- The land tax rate for residential land, including land used for business purposes, is applied according to the following progressive tax schedule:
Tax bracket | Taxable land area ( m² ) | Tax rate (0%) |
1 | Area within the permitted limit | 0.03 |
2 | The excess area shall not exceed 3 times the limit. | 0.07 |
3 | The area exceeds the limit by more than 3 times. | 0.15 |
It should be noted that the land area limit used as the basis for calculating the tax is the limit for newly allocated residential land as stipulated by the People's Committee of the province or centrally-governed city.
- Land used for multi-story, multi-family housing, apartment buildings, and underground construction projects is subject to a tax rate of 0.03%.
- Land used for non-agricultural production and business is subject to a tax rate of 0.03%.
- Non-agricultural land used for business purposes, subject to the non-agricultural land use tax mentioned above, is subject to a tax rate of 0.03%...
Source: https://tuoitre.vn/dat-o-18m2-co-phai-nop-thue-su-dung-dat-phi-nong-nghiep-20260514220706473.htm
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