However, if the division of residential land is associated with the transfer of land use rights, people must also pay additional registration fees, fees for appraising red book applications, personal income tax, and notarization or certification fees.
Land survey fee
According to Clause 3, Article 37 of Decree 101/2024/ND-CP, when carrying out land division procedures, the Land Registration Office must measure and re-determine the land plot area. Accordingly, land users are recognized based on the results of cadastral map extracts or cadastral map measurements and must pay the measurement costs according to regulations.
Red book issuance fee
Fees for granting certificates of land use rights, house ownership rights, and assets attached to land include: Granting certificates of land use rights, house ownership rights, and assets attached to land; certificates of land change registration; extracts of cadastral maps; documents; cadastral records data.
Based on specific local conditions and local socio-economic development policies, appropriate fee collection levels are prescribed, ensuring the following principles: Collection levels for households and individuals in districts of centrally-run cities, inner-city wards of cities or towns under provinces are higher than collection levels in other areas; collection levels for organizations are higher than collection levels for households and individuals.
The fee for issuing the Certificate will be decided by the People's Council of the provinces and centrally-run cities to apply to their localities, so there will be no uniformity across the country. However, the fee will usually be from 100,000 VND or less for each newly issued red book.
Registration fee
Pursuant to Article 3 of Decree 10/2020/ND-CP, organizations and individuals must pay registration fees when registering home ownership and land use rights.
The current registration fee rate for houses and land is 0.5%.
Application review fee
The fee for appraising the application for a land use right certificate is the fee for appraising the application, the necessary and sufficient conditions to ensure the issuance of a certificate of land use right, house ownership right and property attached to land (including initial issuance, new issuance, exchange, re-issuance of certificates and certification of changes to the issued certificates) according to the provisions of law.
Based on the area scale of the land plot, the complexity of each type of dossier, the purpose of land use and specific local conditions to determine the fee level for each case.
Personal income tax
- The tax rate for land transactions is 2% of the purchase, sale or sublease price.
+ Personal income tax on income from buying and selling land is determined as follows:
Personal income tax payable = Transfer price x Tax rate 2%
+ In case of land sale and purchase under co-ownership, tax liability is determined separately for each taxpayer according to the ratio of real estate ownership.
In the following cases, land division is associated with the transfer, donation, or inheritance of land use rights and is not subject to personal income tax:
- Transfer of land use rights between husband and wife; biological father, biological mother and biological child; adoptive father, adoptive mother and adopted child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; paternal grandfather, paternal grandmother and grandson; maternal grandfather, maternal grandmother and granddaughter; siblings.
- Receiving inheritance or gifts of land use rights between husband and wife; biological father, biological mother and biological child; adoptive father, adoptive mother and adopted child; father-in-law, mother-in-law and daughter-in-law; father-in-law, mother-in-law and son-in-law; paternal grandfather, paternal grandmother and grandson; maternal grandfather, maternal grandmother and granddaughter; siblings.
Real estate notary fees
Notarization fee for land use right transfer and donation contracts is calculated based on the land use right value.
