Consulting on this question, Lawyer Tran Tuan Anh - Director of Bright Legal Law Firm - said that the conditions for land separation are stipulated in Article 220 of the 2024 Land Law and Clause 3, Article 11 of Resolution 254/2025/QH15.
Accordingly, the land plot must have a Certificate, still within the term of use, not disputed, not distrained; the separated land plots must meet the conditions on area, minimum size and walkway according to the regulations of the Provincial People's Committee where the land is located.
The land plot separation dossier includes a request for land plot separation according to Form No. 21, land plot separation drawing according to Form No. 22 issued together with Decree 151/2025/ND-CP and the issued Certificate.
Common implementation costs include:
Costs of surveying, drawing drawing drawings and determining boundaries;
Fee for appraising dossiers for issuing Certificates;
Registration fees for changes and issuance of Certificates for new land plots;
Copies, postage or dossier receipt service if any.
According to Lawyer Tran Tuan Anh, based on Article 5 of Circular 85/2019/TT-BTC, amended by Circular 106/2021/TT-BTC, the fee for appraising dossiers and the fee for issuing Certificates is under the decision-making authority of the Provincial People's Council. Therefore, there is no common land plot separation fee applied nationwide.
If only plots are separated, land users are not changed and land use purposes are not changed, then plot separation does not incur personal income tax or land use fees; land users mainly have to pay measurement, appraisal and Certificate issuance fees. If simultaneously transferring, donating or changing land use purposes, additional taxes, registration fees, notarization fees or corresponding land use fees will arise," Lawyer Tran Tuan Anh further analyzed.
