About 7,500 billion VND/year for tax exemption on agricultural land use until the end of 2030

Continuing the 44th Session, on the morning of April 15, the National Assembly Standing Committee gave opinions on the National Assembly's Draft Resolution on exemption of agricultural land use tax (ADT). The policy of exemption and reduction of ADT has been implemented from 2001 until December 31, 2025.

According to the Government's assessment of 20 years of implementing the policy of exemption and reduction of agricultural land use tax, the policy of exemption and reduction of agricultural land use tax is a solution with great impact and important contribution to implementing the Party and State's policies and viewpoints on agriculture, farmers and rural areas in each period; contributing to directly supporting farmers, encouraging organizations and individuals to invest in agriculture, farmers and rural areas; encouraging land concentration for large-scale agricultural production, contributing to shifting the economic structure of agriculture and rural areas towards modernization, contributing to improving and enhancing farmers' lives, creating jobs for rural areas, contributing to enhancing the competitiveness of agricultural products in the market in the context of international economic integration.

Implementing the policy of exempting agricultural land use tax, the total amount of agricultural land use tax exempted or reduced in the period 2001-2010 is on average about 3,268.5 billion VND/year; in the period 2011-2016, it is on average about 6,308.3 billion VND/year; in the period 2017-2020, it is on average about 7,438.5 billion VND/year; in the period 2021-2023, it is on average about 7,500 billion VND/year.

The continued extension of the agricultural land use tax exemption policy aims to continue to encourage organizations and individuals to invest in the agricultural sector, contributing to restructuring the agricultural sector. Continue to contribute to firmly ensuring national food security and socio-economic stability through promoting land accumulation and concentration to innovate forms of agricultural production organization, develop agriculture towards modernization, concentrated and large-scale specialization.

Minister of Finance Nguyen Van Thang speaks

At the same time, continue to contribute to improving the competitiveness of agricultural products in the market in the context of international economic integration and trade protectionism trends of countries around the world. Continue to support job creation for rural areas, increase farmers' income, contribute to sustainable poverty reduction and new rural construction; ensure compliance with international commitments.

Accordingly, the draft Resolution stipulates that the provisions will take effect from January 1, 2026 and continue to extend the exemption and reduction of agricultural land use tax until December 31, 2030.

Session view

Assessing the impact of this policy, the Draft Resolution proposes to extend the exemption period for agricultural land use tax as currently regulated until December 31, 2030, then the amount of agricultural land use tax exempted will be about 7,500 billion VND/year.

According to Minister of Finance Nguyen Van Thang, this will continue to be a form of direct support to farmers, a source of direct financial investment for the agricultural sector, farmers, and rural areas to invest and expand production scale to improve productivity and product quality, thereby helping to create jobs for farmers, improve their lives, and connect with agricultural production activities, contributing to encouraging investment and promoting sustainable development of the agricultural economy...

Source: https://phunuvietnam.vn/khoang-7500-ty-dong-nam-danh-mien-thue-su-dung-dat-nong-nghiep-den-het-nam-2030-20250415104020467.htm