Registration tax rate when transferring the red book
The registration fee when transferring the red book name as prescribed in Article 8 of Decree 10/2022/ND-CP is calculated as follows: Registration fee payable = 0.5% x registration fee calculation price.
Case 1: The price of the house and land in the contract is higher than the price issued by the Provincial People's Committee, then the price for calculating the registration fee = 0.5% x transfer price.
Case 2: The price of a house or land in a contract is equal to or lower than the price issued by the Provincial People's Committee, the registration fee = 0.5% x area x price 01m2 in the land price list.
How to calculate the registration fee when registering home ownership is as follows:
Registration fee = 0.5% x (area x price 01m2 x remaining % quality).
Cases exempted from registration fees
Article 10 of Decree 10/2022/ND-CP stipulates cases exempted from registration fees when transferring the red book name, including:
The house or land is inherited or donated between the following subjects: husband - wife; parents - children; adoptive parents - adopted children; parents-in-law - daughter-in-law; parents-in-law - son-in-law; paternal grandparents, paternal grandparents - paternal grandchildren, paternal grandchildren; brothers, sisters, siblings together.
In the above cases, when granted a red book, the registration fee will be exempted.
Procedures for declaring registration fees when transferring the red book
The dossier includes: fee declaration according to form; original red book, or notarized copy; documents proving the house and land of legal origin; Copies of documents proving to be eligible for land registration debts and houses attached to land of households and individuals eligible for land use fees debts according to regulations (if any).
Place to receive documents: Land registration office or Branch of land registration office where the land is located.
Time limit for fee payment: No more than 30 days from the date of receipt of notification.
Time for processing documents: No more than 5 working days if the documents are valid.
