Pursuant to Article 10 of Decree 10/2022/ND-CP amended and supplemented by Clause 6, Article 1 of Decree 175/2025/ND-CP, the cases of real estate exempted from registration fees include:
- Houses and land are the headquarters of the diplomatic representative agency, consular agency, representative agency of an international organization under the United Nations system and the residence of the head of the diplomatic representative agency, consular agency, representative agency of an international organization under the United Nations system in Vietnam.
- Land allocated or leased by the State in the form of one-time land rent payment for the entire lease term for the following purposes:
+ Use for public purposes according to the provisions of the law on land.
+ Exploiting and exploiting minerals; scientific research according to a license or confirmation from a competent state agency.
+ Invest in infrastructure construction (regardless of land inside or outside industrial parks or export processing zones), invest in house construction according to house construction investment projects according to the provisions of law, including cases where organizations and individuals receive transfers to continue investing in infrastructure construction, investing in house construction for transfer. In these cases, if the ownership or use rights are registered for lease or self-use, the registration fee must be paid.
- Individuals using agricultural land as prescribed in Article 47 of the 2024 Land Law.
- Agricultural land owned by households and individuals in accordance with the land use planning approved by a competent state agency, without disputes but granted a land use right certificate by a competent state agency.
- State leased land in the form of annual land rent payment or lease of organizations and individuals with legal land use rights.
- Houses and land used for community purposes of religious organizations and religious establishments recognized by the State or permitted to operate.
- Land for cemeteries, funeral homes, crematoriums; land for ash storage facilities.
- The house or land received by inheritance or is a gift between: Husband and wife; biological father, biological mother and child; adoptive father, adoptive mother and child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; grandfather, grandmother and grandchild; paternal grandfather, maternal grandmother and grandchild; brothers, sisters and siblings are now granted certificates of land use rights, house ownership rights and other assets attached to the land by a competent state agency.
- Housing of households and individuals established through the form of individual housing development according to the provisions of the Housing Law 2023.
- Houses, land, special assets, specialized assets, assets serving specialized management work for national defense and security.
- Public property houses and land used as headquarters of agencies of state agencies, armed forces units, public service units, political organizations, socio-political organizations, socio-political organizations - occupations, social organizations, socio- occupational organizations.
- Houses and land that are compensated or resettled (including houses and land purchased in money that is compensated or supported) when the State reclaims the house or land in accordance with the provisions of law.
- Houses of gratitude, solidarity houses, houses supported with humanitarian nature, including land attached to houses registered for ownership and use under the name of the granted person.
- Factory of a production facility; warehouse, dining room, parking lot of a production or business facility. The workshop as prescribed in this clause is determined according to the law on decentralization of construction works.
- Housing, residential land of poor households; housing, residential land of households and individuals in areas with difficult socio-economic conditions, especially difficult as prescribed by the law on investment.
- Houses and land of socialized establishments in the fields of education - training, vocational training; health; culture; physical education and sports; environment according to the provisions of law to register land use rights and house ownership rights for these activities.
- Houses and land of non-public establishments registered for land use rights, house ownership rights for activities in the fields of education - training; health; culture; sports; science and technology; environment; society; population, family, child care and protection according to the provisions of law.
- Houses and land of science and technology enterprises registered for land use rights and house ownership rights according to the provisions of law.
