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GOVERNMENT
OFFICE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 05/VBHN-VPQH
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Hanoi, September
16, 2024
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LAW
ON
NON-AGRICULTURAL LAND USE TAX
Law on Non-Agricultural Land Use Tax No. 48/2010/QH12
dated November 14, 2008 of the National Assembly, which comes into force from
June 17, 2010, is amended by:
1. Land Law No. 31/2024/QH15 dated January 18, 2024
of the National Assembly, which comes into force from August 01, 2024 [1];
2. Law No. 43/2024/QH15 dated June 29, 2024 of the
National Assembly on amendments to certain Articles of Land Law No.
31/2024/QH15, Housing Law No. 27/2023/QH15, Law on Real Estate Business No.
29/2023/QH15 and Law on Credit Institutions No. 32/2024/QH15, which comes into
force from August 01, 2024.
Pursuant to 1992 Constitution of the Socialist
Republic of Vietnam, which was amended and supplemented under Resolution No.
51/2001/QH10;
The National Assembly hereby promulgates the Law
on Non-Agricultural Land Use Tax [2].
Chapter I
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Article 1. Scope
This Law provides for objects liable or not liable
to, payers of, bases for, registration, declaration, calculation and payment
of, exemption from and reduction of, non-agricultural land use tax.
Article 2. Tax-liable objects
1. Residential land in rural and urban areas.
2. Non-agricultural production and business land,
including land for the construction of industrial parks; land for the
construction of production and business establishments; land for mineral
exploitation and processing; and land for the production of construction
materials and pottery articles.
3. Non-agricultural land specified in Article 3 of
this Law which is used for commercial purposes.
Article 3. Objects not liable
to tax
Non-agricultural land used for purposes other than
commercial ones, including:
1. Land used for public purposes, including traffic
and irrigation land, land for the construction of cultural, healthcare,
education and training, and physical training and sports works for public
interests; land with historical-cultural monuments or scenic places; and land
for the construction of other public works under the Government’s regulations;
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3. Land used for cemeteries and graveyards;
4. Land covered by rivers, streams, canals, creeks
and streams and dedicated water-covered land;
5. Land with communal houses, temples, worship
halls or clans’ worship houses;
6. Land for construction of office buildings and
public service providers' building or for national defense and security
purposes;
7. Other non-agricultural land provided for by law.
Article 4. Taxpayers
1. Taxpayers are organizations, households and
individuals that have the right to use tax-liable land specified in Article 2
of this Law.
2. When organizations, households or individuals
have not yet been granted certificates of LURs and ownership of housing and
other property affixed to land (below collectively referred to as
certificates), current land users will be taxpayers.
3. Taxpayers in some specific cases are identified
as follows:
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b) When persons having land use rights lease land
under contracts, taxpayers shall be identified as agreed upon in these
contracts. When no agreement on taxpayers is made in contracts, persons having
land use rights will be taxpayers;
c) When land has been granted a certificate but is
currently under dispute, pending the dispute settlement, current land users
will be taxpayers. Tax payment does not serve as a ground for the settlement of
disputes over land use rights;
d) When many persons have the right to co-use a
land parcel, the lawful representative of these co-users will be the taxpayer;
dd) When a person having land use rights
contributes his/her land use rights as business capital, thereby forming a new
legal entity that has the right to use tax-liable land specified in Article 2
of this Law, the new legal entity will be the taxpayer.
Chapter II
TAX BASES, REGISTRATION,
DECLARATION, CALCULATION AND PAYMENT
Article 5. Tax bases
Tax bases are taxable price and tax rate.
Article 6. Taxable price
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2. The taxable land area is specified as follows:
a) The taxable land area is the actually used land
area.
When a person has the right to use many residential
land parcels, the taxable land area is the total area of taxable land parcels.
When land is allocated or leased by the State for
the construction of an industrial park, the taxable land area is exclusive of
the land area for the construction of infrastructure facilities under common
use;
b) For residential land of a multi-story building
with many users or a condominium with areas for both dwelling and commercial
purposes, the taxable land area is the allocation coefficient multiplied by the
area of the apartment of each user.
The allocation coefficient is the land area for the
construction of a multi-storey building with many users or a condominium
divided by the total area of apartments of users.
If a multi-story building with many users or a
condominium has a basement, 50% of the basement area used by organizations,
households and individuals shall be added to the total area of their apartments
for calculating the allocation coefficient;
c) For underground construction works, the
applicable allocation coefficient is 0.5 of the constructed land area divided
by the total area of works used by organizations, households and individuals.
3. [3] The price of a square
meter of land is the land price according to the land price list corresponding
to the purpose of use and is set for a 5-year stabilization period.
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1. Tax rates for residential land, including land
used for commercial purposes, to be applied according to the Partially
Progressive Tariff are specified as follows:
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
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3
Area in excess of over 3 times the set quota
0,15
2. The residential land quota used as a basis for
tax calculation is the new quota of residential land allocation set by
provincial-level People’s Committees from the effective date of this Law.
When residential land quotas have been set before
the effective date of this Law, the following provisions shall be applied:
a) When the residential land quota set before the
effective date of this Law is lower than the new quota of residential land
allocation, the new quota will be used as a basis for tax calculation;
b) When the residential land quota set before the
effective date of this Law is higher than the new quota of residential land
allocation, the old quota will be used as a basis for tax calculation.
3. Residential land of multi-story buildings with
many households, condominiums or underground construction works is subject to
the tax rate of 0.03%.
4. Non-agricultural production and business land is
subject to the tax rate of 0.03%.
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6. Land used for improper purposes or land not yet
used under regulations is subject to the tax rate of 0.15%. Land of a phased
investment project as registered by the investor and approved by a competent
state agency will not be regarded as unused land and is subject to the tax rate
of 0.03%.
7. Trespassed or appropriated land is subject to the
tax rate of 0.2% and has no applicable quota. Tax payment does not serve as a
basis for recognizing taxpayers’ lawful land use rights for the trespassed or
appropriated land area.
Article 8. Tax registration,
declaration, calculation and payment
1. Taxpayers shall register, declare, calculate and
pay tax under the law on tax administration.
2. Taxpayers shall register, declare, calculate and
pay tax at tax authorities of rural districts, urban districts, towns or
provincial cities in which they have land use rights.
Taxpayers in deep-lying or remote areas difficult
to access may register, declare, calculate and pay tax at commune-level
People’s Committees. Tax authorities shall create conditions for taxpayers to
fulfil their obligations.
3. When a taxpayer has the right to use many
residential land parcels, the taxable area is the total area of taxable
residential-land parcels within a province or central-affiliated city. Tax
registration, declaration, calculation and payment are specified as follows:
a) Taxpayers shall register, declare, calculate and
pay tax at tax authorities of rural districts, urban districts, towns or
provincial cities in which they have land use rights;
b) Taxpayers may choose the residential land quota
applicable in a rural district, urban district, town or provincial city in
which they have land use rights. A taxpayer who has one or more than one
residential land parcel in excess of the set quota may choose one place in
which he/she has a residential land parcel in excess of the set quota for
determining the land parcels’ area in excess of the set quota.
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Taxpayers shall make general declarations according
to a set form for determining the total area of residential land parcels for
which they have use rights and the paid tax amount, and send them to the tax
authority of the locality they have chosen for determining the residential land
quota in order to pay the difference between the tax amount payable under this
Law and the paid tax amount.
Chapter III
TAX REDUCTION AND
EXEMPTION
Article 9. Tax exemption
1. Land of investment projects in domains eligible
for special investment promotion; investment projects in areas with extremely
socio-economic difficulties; investment projects in domains eligible for
investment promotion in areas with socio-economic difficulties; and land of
enterprises with over 50% of their employees being war invalids and diseased
soldiers.
2. Land of establishments carrying out socialized
educational, vocational training, healthcare, cultural, sports or environmental
activities.
3. Land for the construction of houses of
gratitude, houses of great solidarity, establishments nurturing lonely aged
people, people with disabilities or orphans, and social-disease treatment
establishments.
4. Residential land within the set quota in areas
with extremely socio-economic difficulties.
5. Residential land within the set quota , of
revolutionary activists before August 19, 1945; war invalids of 1/4 or 2/4
grade and people enjoying policies like these war invalids; diseased soldiers
of 1/3 grade; people’s armed forces heroes; heroic Vietnamese mothers; natural
parents of, or people nurturing, martyrs when they were minors; spouses of
martyrs; martyrs’ children eligible for monthly allowances; agent orange
victims who are revolutionary activists; and agent orange victims with
difficult family circumstances.
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7. Households and individuals whose residential
land is actually expropriated in a year under the approved planning or plan
will be exempt from tax on the expropriated land and the land in the new place
of residence in that year.
8. Land with garden houses certified by a competent
state agency as historical-cultural monuments.
9. Taxpayers who face difficulties due to force
majeure circumstances if the value of damage related to land and houses on land
accounts for over 50% of the taxable price.
Article 10. Tax reduction
Fifty per cent reduction of the tax amount payable
is applied in the following cases:
1. Land of investment projects in domains eligible
for investment promotion; investment projects in areas with socio-economic
difficulties; and land of enterprises with between 20% and 50% of their
employees being war invalids and diseased soldiers;
2. Land within the set quota in areas with
socio-economic difficulties;
3. Land within the set quota, of war invalids of
3/4 or 4/4 grade and people enjoying policies like these war invalids; diseased
soldiers of 2/3 or 3/3 grade; and martyrs’ children ineligible for monthly
allowances;
4. Taxpayers who face difficulties due to force
majeure circumstances if the value of damage related to land and houses on land
accounts for between 20% and 50% of the taxable price.
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1. Taxpayers who are eligible for both tax exemption
and reduction for the same land parcel will be exempt from tax. Taxpayers who
concurrently fall into two or more cases eligible for tax reduction specified
in Article 10 of this Law will be exempt from tax.
2. Residential land taxpayers will be eligible for
tax exemption or reduction only in one place chosen by them, except the cases
specified in Clause 9, Article 9 and Clause 4, Article 10 of this Law.
3. Taxpayers who have many investment projects
eligible for tax exemption or reduction will enjoy tax exemption or reduction
under each investment project.
4. Tax exemption or reduction will only apply
directly to taxpayers and be calculated only on the tax amounts payable under
this Law.
Chapter IV
IMPLEMENTATION
PROVISIONS [4]
Article 12. Entry into force
1. This Law comes into force from January 1, 2012.
2. The following legal documents will cease to be
effective on the effective date of this Law:
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b) The 1994 Ordinance Amending and Supplementing certain
Articles of the Ordinance on Housing and Land Tax.
Article 13. Implementation
detailing and guidance
The Government shall detail and guide necessary
contents of this Law to meet state management requirements./.
CERTIFIED BY
CHAIRPERSON
Bui Van Cuong
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[2] Land Law No. 31/2024/QH15 is pursuant
to:
“The Constitution of the Socialist
Republic of Vietnam;
The National Assembly hereby promulgates the
Land Law.”.
Law No. 43/2024/QH15 amending certain articles of
Land Law No. 31/2024/QH15, Housing Law No. 27/2023/QH15, Law on Real Estate
Business No. 29/2023/QH15 and Law on Credit Institutions No. 32/2024/QH15 is
pursuant to:
“The Constitution of the Socialist
Republic of Vietnam;
The National Assembly hereby promulgates a Law
on amendments to certain Articles of Land Law No. 31/2024/QH15, Housing Law No.
27/2023/QH15, Law on Real Estate Business No. 29/2023/QH15 and Law on Credit
Institutions No. 32/2024/QH15.”.
[3] This clause is amended as prescribed in
Article 249 of Land Law No. 31/2024/QH15 which comes into force from August 01,
2024 as prescribed in clause 2 Article 1 of Law No. 43/2024/QH15 on amendments
to certain Articles of Land Law No. 31/2024/QH15, Housing Law No. 27/2023/QH15,
Law on Real Estate Business No. 29/2023/QH15 and Law on Credit Institutions No.
32/2024/QH15, which comes into force from August 01, 2024.
[4] Article 252 and Article 253 of Land
Law No. 31/2024/QH15, which comes into force from August 01, 2024, provide for:
“Article 252. Entry into force
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2. Article 190 and Article 248 of this Law comes
into force from April 01, 2024.
3. The development and approval of land use
planning may continue complying with Resolution No. 61/2022/QH15 dated June 16,
2022 of the National Assembly on continuing to strengthen the effect and
efficiency of policies and laws on planning and a number of solutions to remove
difficulties, speed up the formulation and improve the quality of planning for
the 2021-2030 period.
Clause 9 Article 60 of this Law comes into force
from the date on which Resolution No. 61/2022/QH15 expires.
4. Land Law No. 45/2013/QH13 which was amended
by Law No. 35/2018/QH14 (hereinafter referred to as “Land Law No. 45/2013/QH13)
becomes invalid from the effective date of this Law.
Article 253. Transitional provisions on land
use planning and plans when this Law comes into force
1. Land use planning and plans that have been
decided and approved by competent regulatory agencies before the effective date
of this Law may continue to be developed and adjusted when reviewing land use
planning and plans according to Article 73 hereof.
2. A local authority that has provincial
planning for the period of 2021 - 2030 approved according to planning laws
before the effective date of this Law may continue using the land distribution
and zoning arrangement in the provincial planning to carry out land management
until the end of the planning period. The adjustment to the provincial planning
shall comply with Law on Planning No. 21/2017/QH14.”.
Article 5 of Law No. 43/2024/QH15 on amendments to
certain Articles of Land Law No. 31/2024/QH15, Housing Law No. 27/2023/QH15,
Law on Real Estate Business No. 29/2023/QH15 and Law on Credit Institutions No.
32/2024/QH15, which comes into force from August 01, 2024, provides for:
“This Law comes into force from August 1,
2024.”.