Official Letter No. 3391/CT-CS dated August 25, 2025, issued by the Ministry of Finance regarding regulations on non-agricultural land use tax

- Pursuant to Point g, Clause 6, Article 5 of Decree No. 102/2024/NĐ-CP;

- Pursuant to Clause 3, Article 2, and Point d, Clause 1, Article 3 of Decree No. 53/2011/NĐ-CP;

- Pursuant to Clause 3, Article 10 of Decree No. 126/2020/NĐ-CP.

Entities that use non-agricultural land for the construction of power transmission lines and substations for public purposes are exempt from non-agricultural land use tax.

Where entities use non-agricultural land to constructpublic facilities for business purposes, they are subject to non-agricultural land use tax.

For cases subject to non-agricultural land use tax, the taxable period shall commence from the date the taxpayer actually starts using the land.

If the land was used prior to the effective date of the Law on Non-agricultural Land Use Tax, the tax shall be calculated from the effective date of the Law on Non-agricultural Land Use Tax No. 48/2010/QH12 dated May 17, 2010 (effective from January 1, 2012).

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