Cases for reduction of non-agricultural land use tax from 2026

Cases for reduction of non-agricultural land use tax from 2026 are specifically regulated to support taxpayers under unique circumstances. Current land and tax laws establish clear standards for subjects entitled to these incentives. Long Phan Consulting Company provides a technical analysis of the regulations governing the reduction of non-agricultural land use tax in 2026.

Types of land belonging to the non-agricultural land group

According to Article 9 of the Land Law 2024, the non-agricultural land group consists of various categories subject to specific management regimes.

• Residential and Administrative Land: This includes residential land in rural and urban areas, as well as land for the construction of agency headquarters.
  • Long Phan Consulting Company assists in identifying land used for national defense, security, and public service projects.
  • Our experts analyze the status of land for cultural, medical, educational, and scientific facilities.
  • We ensure that land for diplomatic purposes or public non-business units is correctly categorized for tax purposes.
• Production and Business Land: This group includes industrial zones, clusters, commercial land, services, and land used for mineral activities.
  • Consultants review the tax status of non-agricultural production establishments and specialized water surface land.
  • Long Phan Consulting Company facilitates the documentation for land used in public infrastructure, such as transportation, irrigation, and energy works.
  • We audit the classification of land for telecommunications, postal infrastructure, and public markets.
• Specialized and Other Non-Agricultural Land: Includes land for religious activities, cemeteries, funeral homes, and specialized water surfaces.
  • Our team monitors the legal status of land for communal activities, heritage sites, and natural scenery.
  • Long Phan Consulting Company ensures that waste treatment facilities and public entertainment areas are correctly registered.
  • We provide technical support for identifying “other” non-agricultural land under the 2024 framework.

Cases eligible for reduction of non-agricultural land use tax

Based on Article 11 of Circular 153/2011/TT-BTC, the cases eligible for a 50% reduction in tax payable include:

• Land for investment projects in prioritized investment sectors; investment projects in areas with difficult socio-economic conditions; land used by enterprises employing between 20% and 50% of their workforce as war invalids or disabled veterans on an average annual basis;
• Land within the permitted limit in areas with difficult socio-economic conditions;
• Land within the allocated limit for war invalids of categories 3/4 and 4/4; those receiving benefits similar to war invalids of categories 3/4 and 4/4; sick soldiers of categories 2/3 and 3/3; and children of martyrs who do not receive monthly allowances;
• Taxpayers facing difficulties due to force majeure events are eligible for compensation if the value of damage to land and buildings on the land ranges from 20% to 50% of the taxable value. In this case, the taxpayer must obtain confirmation from the People’s Committee of the commune where the damaged land is located.

>>> See more: Latest procedures for applying for land rent reduction – Detailed instructions

Authority to decide on reducing non-agricultural land use tax

The authority to decide on tax incentives rests with the tax authorities directly managing the taxpayer.

• Communal and District Coordination: The Head of the District Tax Sub-department issues general decisions based on lists provided by the Communal People’s Committee.
  • Long Phan Consulting Company monitors the inclusion of poor households and meritorious individuals in official communal lists.
  • We verify the eligibility of revolutionary activists, Heroic Mothers, and those affected by Agent Orange.
  • Our experts assist in calculating the 50% reduction for residential land within quotas for poor households based on provincial standards.
• Direct Management Approval: For force majeure cases, the head of the direct managing tax authority issues decisions based on the taxpayer’s request.
  • Consultants prepare the formal application and coordinate with the Communal People’s Committee for damage verification.
  • Long Phan Consulting Company facilitates the submission of dossiers for damage ranging from 20% to 50% of the taxable value.
  • We represent clients in clarifying evidence-based claims with the tax authorities.
• Integrated Support: If a taxpayer meets multiple conditions for both exemption and reduction, specific priority rules apply.
  • Our team ensures that if multiple conditions for reduction are met, the taxpayer is considered for full tax exemption.
  • Long Phan Consulting Company provides strategic guidance on applying for the most beneficial tax policy available.
  • We handle any supplementary requests or explanations required by the tax department.

>>> See more: Conditions for leasing agricultural land for non-agricultural projects

Consulting services on non-agricultural land at Long Phan Consulting Company

Long Phan Consulting Company offers professional expertise in managing land use tax obligations. We ensure your dossiers are technically precise and legally optimized.

• Consultation on determining the type of non-agricultural land, land use purpose, and land use duration according to legal regulations.
• Consultation on procedures for obtaining Certificates of Land Use Rights, Ownership of Houses and Other Assets Attached to Land.
• Consultation on changing land use from agricultural land to non-agricultural land and related financial obligations.
• Providing advice on drafting and reviewing contracts for the transfer, donation, mortgage, and lease of non-agricultural land.
• Consultation on the conditions for determining eligibility for reduction of non-agricultural land use tax.
• The client representative works with the competent state authorities on administrative procedures related to land.
• Monitor the application processing progress and work directly with relevant agencies to provide explanations regarding the application.
• Receive and process any additional requests (if any).

Frequently Asked Questions About Cases for reduction of non-agricultural land use tax

Below, Long Phan Consulting Company provides some frequently asked questions regarding Cases for reduction of non-agricultural land use tax. We invite interested clients to refer to this information:

What are the specific tax reduction rates for eligible groups starting in 2026?

Entities that fully meet the conditions stipulated in Article 11 of Circular No. 153/2011/TT-BTC of the Ministry of Finance will be eligible for preferential tax policies from the State. Specifically, these entities will be considered and approved for a 50% reduction in the total amount of tax payable as prescribed by law.

Legal basis: Article 11 of Circular 153/2011/TT-BTC.

Under what circumstances are the children of martyrs eligible for a reduction in non-agricultural land use tax?

Only those who are children of martyrs but are not eligible for monthly preferential allowances under the law on preferential treatment for people with meritorious services to the revolution will be considered for a 50% tax reduction on the residential land area within the prescribed limit according to current tax laws.

Legal basis: Clause 3, Article 11 of Circular 153/2011/TT-BTC.

What level of property damage caused by natural disasters qualifies for a tax reduction?

In cases where taxpayers experience force majeure events causing damage to land and houses attached to the land, they may be considered for tax reduction if the total value of the damage is determined to be between 20% and 50% of the taxable value as stipulated by current tax laws.

Legal basis: Clause 4, Article 11 of Circular 153/2011/TT-BTC.

Which authority has the power to certify damage caused by a force majeure event?

The People’s Committee at the commune level where the damaged land is located is responsible for organizing the inspection and verification of the actual situation and confirming the extent of damage to the land and assets attached to the land, as a basis for taxpayers to be considered for the application of tax reduction policies as prescribed by law.

Legal basis: Clause 4, Article 11 of Circular 153/2011/TT-BTC.

What happens if a taxpayer is eligible for multiple tax reductions?

In cases where a taxpayer is simultaneously eligible for both tax exemption and tax reduction for the same plot of land, the tax exemption policy shall be applied as prescribed by law. In cases where a taxpayer is eligible for tax reduction under two (02) or more conditions for the same plot of land, the tax exemption policy shall be considered.

Legal basis: Clause 3, Article 9 of Circular 153/2011/TT-BTC.

Conclusion

To ensure your rights regarding non-agricultural land use tax reductions are protected, you must correctly execute the declaration process and submit dossiers to the competent authorities. Long Phan Consulting Company is ready to assist you in resolving all issues quickly and effectively. Contact our hotline at  1900636389 for direct expert consultation and support.