5 cases where red book transfer is not allowed
+ Land in dispute, not yet resolved or resolved but without judgments or decisions from competent authorities.
+ Land is being seized or other measures are being applied to ensure enforcement of judgment.
+ Land has expired.
+ Land is being subject to temporary emergency measures as prescribed.
+ Land belonging to protective forests, special-use forests or land belonging to strictly protected zones, ecological restoration zones in special-use forests.
In addition, there are some cases where the red book cannot be transferred according to the provisions of Clause 8, Article 45 of the 2024 Land Law.
Specifically:
+ For economic organizations: Not allowed to receive transfer of protective forest land or special-use forest land except in cases according to approved land use planning or plan.
+ For individuals not living in protected forests or special-use forests: Not allowed to receive transfers or gifts of land in protected forests or strictly protected areas, ecological restoration areas in special-use forests.
+ For organizations, individuals, communities, religious organizations/affiliated religions, Vietnamese people residing abroad, and economic organizations with foreign capital are not permitted by law to receive transfers or gifts.
Update the latest red book transfer cost
+ Notary fee:
Asset value or contract value, transaction under 50 million VND, notary fee 50,000 VND.
Asset value or contract value, transaction from 50 million - 100 million VND, notary fee is 100,000 VND.
Asset value or contract value, transaction from 100 million - 1 billion VND, notary fee is 0.1% of asset value or contract value, transaction.
For property value or contract value, transaction from 1 billion to 3 billion VND, notary fee is 1 million VND + 0.06% of the property value or contract value, transaction exceeding 1 billion VND.
For property value or contract value, transaction from 3 billion to 5 billion, notary fee is 2.2 million VND + 0.05% of the property value or contract value, transaction exceeding 3 billion VND.
For asset value or contract value, transaction from 10 billion - 100 billion VND, notary fee is 5.2 million VND + 0.03% of the asset value or contract value, transaction exceeding 10 billion VND.
For asset value or contract value, transaction over 100 billion VND, notary fee is 32.2 million VND + 0.02% of asset value or contract value, transaction.
+ Personal income tax:
When transferring: 2% of transfer value (according to Article 17 of Circular 92/2015/TT-BTC).
When giving or inheriting, personal income tax = land use right value x 10%.
+ Registration fee :
In case the transfer price is higher than the house and land price as prescribed by the Provincial People's Committee, the registration fee = 0.5% x transfer price.
In case the transfer price is lower than or equal to the house and land price regulated by the Provincial People's Committee, when donating or inheriting a house or land, the registration fee = 0.5% x area x price of 1m2 in the land price list.
