How to calculate trực tiếp bóng đá k+ non-agricultural land use tax in Vietnam for 2025?
How to calculate trực tiếp bóng đá k+ non-agricultural land use tax in Vietnamfor 2025?
Pursuant to Articles 5, 6, and 7 of trực tiếp bóng đá k+2010 Law on Non-Agricultural Land Use Taxas amended by Article 249 of trực tiếp bóng đá k+2024 Land Law, governing trực tiếp bóng đá k+ basis for tax calculation, tax base, and tax rates for non-agricultural land use tax.
Simultaneously, based on Article 8 ofCircular 153/2011/TT-BTCwhich stipulates that trực tiếp bóng đá k+ amount of non-agricultural land use tax payable is calculated by trực tiếp bóng đá k+ following formula:
| (1)For homestead land, business land, non-agricultural land used for business purposes: Tax payable (VND) = Evolving tax (VND) - Exempt or reduced tax (if any) (VND) Where trực tiếp bóng đá k+ evolving tax is determined as follows: Evolving tax (VND) = Taxable land area (m²) x Price of land per m² (VND/m²) x Tax rate (%) (2)For homestead land of multi-storey buildings, multi-family residential buildings, apartment buildings (including those with basements) and underground constructions: Tax payable = Evolving tax - Exempt or reduced tax (if any) Where trực tiếp bóng đá k+ evolving tax is determined as follows: Evolving tax = Floor area used by each organization, household, individual x Allocation factor x Equivalent land price per m² x Tax rate In trực tiếp bóng đá k+ case of underground constructions: Evolving tax = Usable area of trực tiếp bóng đá k+ facility by organization, household, individual x Allocation factor x Equivalent land price per m² x Tax rate (3)In cases where non-agricultural land is used for business purposes and trực tiếp bóng đá k+ business-used land area cannot be determined: Evolving tax = Business-used land area (m²) x Price of land per m² (VND) x Tax rate (%) Business-used land area (m²) = Total land area used x (Business activity revenue: Total annual revenue) |
trực tiếp bóng đá k+ tax base, taxable land area, price of land per m², and tax rates are determined as follows:
(1)Tax base for land = Taxable land area x Land price per m².
- trực tiếp bóng đá k+ taxable land area is trực tiếp bóng đá k+ actual land area used.
+ If there are rights to use multiple parcels, trực tiếp bóng đá k+ taxable land area is trực tiếp bóng đá k+ total area of taxable parcels.
+ If land is allocated or leased by trực tiếp bóng đá k+ State for industrial zone construction, trực tiếp bóng đá k+ taxable land area does not include trực tiếp bóng đá k+ area for common infrastructure construction.
+ For homestead land of multi-storey, multi-family buildings, and apartments used both for living and business, trực tiếp bóng đá k+ taxable land area is determined by multiplying trực tiếp bóng đá k+ allocation factor with trực tiếp bóng đá k+ area used by each organization, household, or individual.
+ trực tiếp bóng đá k+ allocation factor is trực tiếp bóng đá k+ area of land built for multi-storey buildings divided by trực tiếp bóng đá k+ total area used by organizations, households, individuals.
+ If multi-storey buildings have basements, 50% of trực tiếp bóng đá k+ basement area used by organizations, households, individuals in trực tiếp bóng đá k+ basement is added to their residential area to calculate trực tiếp bóng đá k+ allocation factor.
+ For underground constructions, trực tiếp bóng đá k+ allocation factor is 0.5 of trực tiếp bóng đá k+ built area divided by trực tiếp bóng đá k+ total area used by organizations, households, individuals.
- trực tiếp bóng đá k+ price of 1 m² of land is trực tiếp bóng đá k+ land price according to trực tiếp bóng đá k+ land price list corresponding to trực tiếp bóng đá k+ usage purpose, stabilized for a period of 5 years.
(2)Tax rates:
- trực tiếp bóng đá k+ tax rate for homestead land, including business use, applies trực tiếp bóng đá k+ progressive tax schedule as follows:
| Tax Bracket | Taxable Land Area (m²) | Tax Rate (%) |
| 1 | Area within trực tiếp bóng đá k+ limit | 0.03 |
| 2 | Area exceeding no more than 3 times trực tiếp bóng đá k+ limit | 0.07 |
| 3 | Area exceeding more than 3 times trực tiếp bóng đá k+ limit | 0.15 |
Note: trực tiếp bóng đá k+ homestead land limit as a basis for tax calculation is trực tiếp bóng đá k+ new homestead land allocation limit according to trực tiếp bóng đá k+ regulations of trực tiếp bóng đá k+ Provincial or Central City People's Committee.
- Land for multi-storey residential, apartment buildings, and underground constructions: 0.03%.
- Non-agricultural business land: 0.03%.
- Non-agricultural land stipulated in Article 3 of trực tiếp bóng đá k+2010 Law on Non-Agricultural Land Use Taxused for business: 0.03%.
- Land used for incorrect purposes, unused land according to conformable: 0.15%.
- Land of phased investment projects as registered by trực tiếp bóng đá k+ investor approved by competent state agencies is not considered unused land and applies a tax rate of 0.03%.
- Encroached, occupied land: 0.2% and no limit applies.
How to calculate trực tiếp bóng đá k+ non-agricultural land use tax in Vietnam for 2025?(Image from trực tiếp bóng đá k+ Internet)
What are regulations ontaxpayer of non-agricultural land use tax in Vietnam?
Pursuant to Article 4 of trực tiếp bóng đá k+2010 Law on Non-Agricultural Land Use Taxregulating trực tiếp bóng đá k+ taxpayer of non-agricultural land use tax as follows:
- trực tiếp bóng đá k+ taxpayer is an organization, household, or individual with trực tiếp bóng đá k+ right to use land subject to tax as stipulated in Article 2 of trực tiếp bóng đá k+2010 Law on Non-Agricultural Land Use Tax.
- If an organization, household, or individual has not been issued a Certificate of Land Use Rights, House Ownership, and other Assets attached to Land (hereinafter collectively referred to as trực tiếp bóng đá k+ Certificate), trực tiếp bóng đá k+ land user is trực tiếp bóng đá k+ taxpayer.
- trực tiếp bóng đá k+ taxpayer in specific cases is regulated as follows:
+ When trực tiếp bóng đá k+ State leases land for investment projects, trực tiếp bóng đá k+ tenant of homestead land is trực tiếp bóng đá k+ taxpayer.
+ If trực tiếp bóng đá k+ land holder leases land according to a contract, trực tiếp bóng đá k+ taxpayer is determined according to trực tiếp bóng đá k+ agreement in trực tiếp bóng đá k+ contract. If trực tiếp bóng đá k+ contract does not specify trực tiếp bóng đá k+ taxpayer, trực tiếp bóng đá k+ landholder is trực tiếp bóng đá k+ taxpayer.
+ If trực tiếp bóng đá k+ land has been issued a Certificate but is under dispute, prior to a dispute resolution, trực tiếp bóng đá k+ land user is trực tiếp bóng đá k+ taxpayer. Tax payment is not a basis for resolving disputes over land use rights.
+ If multiple people have trực tiếp bóng đá k+ right to use a parcel, trực tiếp bóng đá k+ taxpayer is trực tiếp bóng đá k+ legal representative of those co-using trực tiếp bóng đá k+ parcel.
+ If trực tiếp bóng đá k+ landholder contributes land use rights as capital to a business forming a new legal entity with land use rights subject to tax as stipulated in Article 2 of trực tiếp bóng đá k+2010 Law on Non-Agricultural Land Use Tax, trực tiếp bóng đá k+ new legal entity is trực tiếp bóng đá k+ taxpayer.
What is trực tiếp bóng đá k+ principle for calculating trực tiếp bóng đá k+ non-agricultural land use tax in Vietnam?
Pursuant to Clause 1, Article 8 ofCircular 153/2011/TT-BTCregulating trực tiếp bóng đá k+ principle for calculating trực tiếp bóng đá k+ non-agricultural land use tax as follows:
- trực tiếp bóng đá k+ tax payable by each taxpayer is determined within trực tiếp bóng đá k+ scope of one (01) province.
- If a taxpayer has taxable land in many districts within one (01) province, trực tiếp bóng đá k+ tax payable is determined for each parcel at trực tiếp bóng đá k+ Tax Office where trực tiếp bóng đá k+ taxable land is located; If trực tiếp bóng đá k+ taxpayer has parcels exceeding their limit or trực tiếp bóng đá k+ total taxable land area exceeds trực tiếp bóng đá k+ limit at trực tiếp bóng đá k+ place of land use rights, they must file a combined declaration at trực tiếp bóng đá k+ Tax Office chosen by trực tiếp bóng đá k+ taxpayer as stipulated in Article 16 ofCircular 153/2011/TT-BTC.
- If there is a change in trực tiếp bóng đá k+ taxpayer within trực tiếp bóng đá k+ year, trực tiếp bóng đá k+ tax payable by each taxpayer is calculated from trực tiếp bóng đá k+ month of trực tiếp bóng đá k+ change.
In case factors arise during trực tiếp bóng đá k+ year that change trực tiếp bóng đá k+ tax calculation bases (except for changes in trực tiếp bóng đá k+ price of 1 m² of taxable land), trực tiếp bóng đá k+ tax payable is determined from trực tiếp bóng đá k+ month of trực tiếp bóng đá k+ change.
