Taxes are an important source of state income as well as a source of salary for the mandarin system under the Nguyen Dynasty. As a general rule, taxes under the Nguyen Dynasty were paid kind and in cash. Accordingly, the tax rates on land are specified specifically for each type of land and by different localities. The adoption of land tax schedules of the Nguyen Dynasty which were regulated in different periods brought different consequences for the overall development of agriculture in the Mekong Delta region of Vietnam in the first half of the 19th century. The purpose of this study is to analyze the content of the land tax policy of the Nguyen Dynasty and its impacts on the agricultural situation of the Mekong Delta in the first half of the 19th century. The research results not only contribute to clarifying the agricultural situation of this Mekong Delta region under the strong influence of the tax on the land policy of the Nguyen Dynasty with many different aspects, through which many important historical lessons for
strategic consultation for the agricultural economic development in the Mekong Delta region nowaday. In addition, the research results also contribute an important source of reference for historical research activities at Can Tho University