Article 37 of Decree 101/2024/ND-CP stipulates that when transferring or donating a part of a land plot, before submitting the application, the Land Registration Office must conduct a survey and separate the plot area to be transferred or donated.
To separate plots of land for their children, people need to know some regulations on conditions for dividing plots, documents, procedures for dividing plots and money to be paid when carrying out this procedure, specifically:
Conditions for separating red book for children
Pursuant to Clause 1, Article 45 and Clauses 1 and 2, Article 220 of Land Law No. 31/2024/QH15, land division to transfer or donate a part of a land plot to a child must meet the following conditions:
- Have certificate (red book, pink book).
- During the land use period (still valid).
- The land is not in dispute, not seized to ensure execution of judgment, and not subject to temporary emergency measures by competent authorities.
In case of disputed land but the disputed area and boundary can be determined, the remaining undisputed area and boundary of that land plot may be divided.
- The subdivision must ensure access; be connected to existing public transport; ensure water supply, drainage and other necessary needs in a reasonable manner.
In case the land user reserves part of the area of a residential land plot/a land plot with residential land and other land in the same land plot for a walkway, when dividing the plot, it is not necessary to change the purpose of use for the land area to make that walkway.
- Meet the conditions on minimum area and size allowed to separate the land plot with the type of land in use according to the regulations of the Provincial People's Committee.
Fee for separating red book for children
In principle, when measuring to separate a plot, only the measurement fee must be paid. However, after the separation is completed, it is always associated with the procedure of transferring or donating land use rights to children, so additional fees arise such as: Registration fee (collected upon transfer), fee for appraising the name change application, notarization or certification fee.
* Measurement fee
The survey fee when dividing a plot is the cost that must be paid when dividing a plot, the survey fee is the service fee to pay the surveyor. Currently, localities collect survey fees ranging from 1.8 to 2.5 million VND.
* Real estate notary fee
Notarization fee for transfer and donation contracts is calculated based on the value of land use rights.
See details at: Notarization fee for real estate sale and donation contracts
* Personal income tax
When parents transfer or give land use rights to their children, they are exempt from personal income tax (according to Clause 1, Article 3 of Circular 111/2013/TT-BTC).
* Registration fee
- Exempted from registration fees if parents give land use rights to their children (according to Clause 10, Article 10 of Decree 10/2022/ND-CP).
- Registration fees must be paid if parents transfer land use rights to their children (because Article 10 of Decree 10/2022/ND-CP does not stipulate exemption from registration fees for transfer cases).
Note: Although exempted from personal income tax, it is still required to declare to the tax authorities.
* Application appraisal fee
The fee for document appraisal when transferring ownership is determined by each province or city, so the fee is different. The fee of provinces and cities nationwide ranges from 500,000 VND to several million VND.
