Law No. 35/NA on Land Tax.
Country
Type of law
Legislation
Abstract
This Law establishes the principles, regulations, and measures regarding land tax in the Lao PDR. It aims to define land tax obligations for individuals and entities to contribute to the state budget and support socio-economic development.
All individuals, legal entities, or organizations (both domestic and foreign) who hold land use rights or utilize land within the Lao PDR are required to pay land tax. The Law also provides specific exemptions for certain land types, such as land used for public benefit or state-protected conservation areas. Tax rates vary depending on whether the land is classified as agricultural land, construction/residential land, industrial land, or other specific types. Failure to pay land tax on time results in fines.
All individuals, legal entities, or organizations (both domestic and foreign) who hold land use rights or utilize land within the Lao PDR are required to pay land tax. The Law also provides specific exemptions for certain land types, such as land used for public benefit or state-protected conservation areas. Tax rates vary depending on whether the land is classified as agricultural land, construction/residential land, industrial land, or other specific types. Failure to pay land tax on time results in fines.
Attached files
Date of text
Repealed
No
Source language
English
Legislation Amendment
No
Repeals