Is it taxable to convert agricultural land use rights?
According to the latest Land Law, is the conversion of agricultural land use rights subject to income tax from the conversion of land use rights? This is a concern of Ms. Ho Thi Long (Quynh Luu, Nghe An).
Reply:Article 47 of the 2024 Land Law stipulates the conditions for converting agricultural land use rights as follows:
Individuals using agricultural land allocated by the State, through conversion, transfer, inheritance, or donation of legal land use rights from others may only transfer agricultural land use rights within the same provincial administrative unit to other individuals and are not required to pay income tax from the transfer of land use rights and registration fees.
Thus, individuals do not have to pay income tax from the conversion of agricultural land use rights in the following cases:
Individuals use agricultural land due to land allocation by the State, conversion, transfer, inheritance, or donation of legal land use rights from others.
Note: In this case, only agricultural land use rights within the same provincial administrative unit can be transferred to another individual.
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