Is agricultural land subject to registration fees?
Pursuant to Clause 1, Article 3 of Decree 10/2022/ND-CP, the subjects subject to registration fees include:
1. House, land.
2. Hunting guns; guns used for training and sports competitions.
3. Ship as prescribed by law on inland waterway traffic and maritime law (hereinafter referred to as seaports), including barges, canoes, trailers, push boats, Submarines, and divers; except for floating moles, floating holdings and mobile platforms.
4. Boats, including yachts.
5. Flight.
6. Two-wheeled motorbikes, three-wheeled motorbikes, motorbikes, and similar vehicles to motorbikes and motorbikes must be registered and have a license plate issued by a competent state agency (hereinafter referred to as a motorbike).
7. Cars, trailers or semi-trailers towed by cars or similar vehicles must be registered and have a license plate issued by a competent state agency.
8. The shell, frame assembly, assembly, and blocking system (block) of assets specified in Clause 3, Clause 4, Clause 5, Clause 6 and Clause 7 of this Article shall be replaced and must be registered with a competent state agency.
Along with that, according to Clause 1, Article 2 of Circular 13/2022/TT-BTC, the subjects subject to registration fees shall comply with Article 3 of Decree No. 10/2022/ND-CP. Some contents are regulated in detail as follows:
Houses and land specified in Clause 1, Article 3 of Decree No. 10/2022/ND-CP
a) Houses, including: houses; offices; houses used for other purposes.
b) Land, including: agricultural land and non-agricultural land according to the provisions of the Land Law (regardless of whether the land has been built or not).
Accordingly, agricultural land and non-agricultural land according to the provisions of the Land Law (regardless of whether the land has been built or not) are subject to registration fees.
Thus, agricultural land will be subject to registration fees according to the provisions of law.
What is the registration fee for agricultural land?
Pursuant to Clause 1, Article 8 of Decree 10/2022/ND-CP, there are regulations on the registration fee collection rate at a rate (%) as follows:
1. Houses and land: The collection rate is 0.5%.
2. Hunting guns; Guns used for training and sports competition: The fee is 2%.
3. Ships, including barges, canoes, towing ships, push-ups, Submarines, diving ships; boats, including yachts; aircraft: The collection rate is 1%.
Thus, the law stipulates that the registration fee for agricultural land will be 0.5%.
