VAT Rates

AGRICULTURAL LAND - SUPPLY (Immovable Goods)

Rate

Exempt

Remarks

Exempt applies to undeveloped land only. However, Section 94(3) of the VATCA 2010, relates to undeveloped land if sold with an agreement to develop.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 94(2)(a)