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Guangdong Sets 2019-20 Farmland Occupation Tax Rates

For the period 1 September 2019-31 August 2020, the Farmland Occupation Tax will be levied at a rate of RMB15-50 (US$2.13-7.11) psm across Guangdong. The two exceptions to this directive relate to Shenzhen, where a flat rate of RMB50 psm will apply across the city and its immediate environs, and those parts of the province where the per capita farmland is less than 0.5 mu, with such instances seeing the tax levied at an agreed local rate.

Full details of these new arrangements were released by the Standing Committee of the 13th Guangdong Provincial People’s Congress on 25 July and are contained in the Table of Applicable Tax Rates of Farmland Occupation Tax in Guangdong.

Source: Guangdong Provincial Tax Service, State Administration of Taxation

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