If I have a Certificate of Land Use Rights, do I have to pay land tax?

Land tax according to the law is a tax collected from non-agricultural land users according to Article 2 Law on Non-Agricultural Land Use Tax 2010 which are not tax exempt. Specifically, taxable objects include:

- Land in rural and urban areas.

- Non-agricultural production and business land, including: Land for industrial park construction; mineral exploitation and processing land; land for producing construction materials and making ceramics; Land used as premises to build production and business establishments.

- Non-agricultural land is not subject to tax in Article 3 of the 2010 Law on Non-Agricultural Land Use Tax and is used for business purposes.

Non-agricultural land use tax is a tax that is declared and paid each fiscal year, corresponding to the taxable land area and tax rate according to regulations. Land tax declaration and payment is done at the place where the land is located.

Thus, the 2010 Law on Non-Agricultural Land Use Tax stipulates a very clear answer to the questionIf I have a Certificate of Land Use Rights, do I have to pay land tax?

Accordingly, once the Certificate of Land Use Rights has been issued, the land user still has to pay land tax, called non-agricultural land use tax if this land plot has all/part of non-agricultural land area. The amount of tax the land user must pay is calculated according to the formula in the section below.