Ministry of Finance and State Administration of Taxation: Adjust urban land use tax policies for some enterprises in the energy resources industry

The Zhitong Finance App learned that on July 28, the Ministry of Finance and the State Administration of Taxation issued a notice on adjusting urban land use tax policies for some enterprises in the energy resources industry. For land exempted from urban land use tax according to the “Regulations of the State Administration of Taxation on Land Use Tax Exemption in the Electric Power Industry” [(89) National Tax Land Use Tax No. 013], etc., urban land use tax will be levied in half according to the taxable amount from September 1, 2026 to August 31, 2027; from September 1, 2027, the full amount of urban land use tax will be levied; (89) National Tax Land Use Tax No. 013 and other documents were abolished at the same time.

The original text is as follows:

Notice on Adjusting Urban Land Use Tax Policies for Some Energy Resources Industry Enterprises

Ministry of Finance and State Administration of Taxation Notice 2026 No. 22

The announcement on matters relating to the adjustment of urban land use tax policies for some enterprises in the energy resources industry is as follows:

1. For land exempted from urban land use tax according to the “Regulations of the State Administration of Taxation on Land Use Tax Exemption in the Electric Power Industry” [(89) National Tax Land Use Tax No. 013], etc., urban land use tax will be levied in half according to the taxable amount from September 1, 2026 to August 31, 2027; from September 1, 2027, urban land use tax will be levied in full, and (89) National Tax Land Use Tax No. 013 and other documents were abolished at the same time.

2. From September 1, 2026, land owned by enterprises or acquired through leasing, free use, etc. and used for the following purposes will be exempted from urban land use tax:

(1) Land used by petroleum and natural gas (including shale gas and coalbed methane) production enterprises for fire protection, flood control, drainage, wind protection, and sand control facilities in industrial and mining areas, and special railway lines and highway land other than factory areas (including production, office, and living areas);

(2) Land used for long-distance oil and gas pipeline lines and temporary land for construction;

(3) Water surface flooding areas of hydropower stations, dams (excluding land used for power plants), embankments, slope protection, waterways (including waterway facilities), breeding and discharge stations, fish crossing facilities, irrigation facilities, and flood discharge facilities;

(4) Land used for embankments and slope protection for nuclear power plants;

(5) Land for special railway lines and highways other than the thermal power plant area (including production, office, and living areas);

(6) Land used by power supply enterprises for transmission lines (including pole tower foundations) and temporary land for construction;

(7) Land used in safe areas outside explosives warehouses of coal companies, and land used for railway lines, highways, parks and public green belts open to the public outside of factory areas (including production, office, and living areas);

(8) Land used in safe areas outside explosives warehouses for mining enterprises (including metallic minerals and non-metallic minerals) and building materials enterprises.

The above land used by an enterprise may be exempted from urban land use tax in accordance with the provisions of this section during the construction of the project.

3. Taxpayers who enjoy the tax exemption policy stipulated in this notice shall make tax exemption declarations in accordance with the regulations, and keep information such as proof of real estate ownership, temporary land use approval, project planning documents, and land use certificates for inspection.

We hereby announce it.

Ministry of Finance and General Administration of Taxation

July 27, 2026

This article was edited by “Ministry of Finance”, Zhitong Finance Editor: Li Fu.