The Ministry of Finance has submitted to the government a draft law amending provisions of the Corporate Income Tax Law, the Non-Agricultural Land Use Tax Law and the Personal Income Tax Law.

Among the notable changes is a proposed tax rate specifically targeting land that has been abandoned, left unused or not put into use within the required timeframe.

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According to the ministry, Vietnam's existing Non-Agricultural Land Use Tax Law already contains measures intended to encourage economical and efficient land use.

Residential land is currently subject to a progressive tax structure. Land within the prescribed area limit is taxed at 0.03%, while the portion exceeding the limit by up to three times is taxed at 0.07%. Any portion exceeding three times the limit is subject to a 0.15% rate.

For non-agricultural land used for production and business, the current tax rate is 0.03%.

Land used for an improper purpose or not used in accordance with regulations is taxed at 0.15%, while illegally occupied or encroached land is subject to a 0.2% rate.

However, the Ministry of Finance said the current law does not specify a tax rate for land that is abandoned, not put into use or brought into use later than required.

The ministry said the proposed amendment would further implement Resolution No. 21-NQ/TW, which calls for research into financial and tax policies with an appropriate roadmap to encourage economical and efficient land use, address abandoned land and delayed development, and curb speculation.

Specifically, the draft proposes adding Clause 8 to Article 7 of the Non-Agricultural Land Use Tax Law.

Under the provision, abandoned land, unused land and land that is put into use later than required would be taxed at 0.2%, with no area threshold or progressive limit applied.

Whether a plot qualifies as abandoned, unused or delayed-use land would be determined under Vietnam's land laws.

The proposed 0.2% rate is nearly seven times the 0.03% rate currently applied to residential land within the prescribed area limit.

The draft legislation is expected to be considered and voted on by the National Assembly during its October 2026 session.

If approved, the amended law is expected to take effect on Jan. 1, 2027.

Nguyen Le