(1) Personal income tax
Case 1: Exemption from tax when inheriting real estate
Pursuant to Point d, Clause 1, Article 3 of Circular 111/2013/TT-BTC, income from inheritance between the following entities is not subject to personal income tax, including:
- 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;
- Grandfather, grandmother with grandchild, paternal grandfather, maternal grandmother with grandchild;
- brothers and sisters.
Case 2: personal income tax must be paid when inheriting real estate
If not exempted in case 1, the inheritor must pay personal income tax according to regulations.
Pursuant to Point c, Clause 9, Article 2 of Circular 111/2013/TT-BTC, income from inheritance is real estate subject to tax, including:
- Land use rights;
- Land use rights with assets attached to land;
- Ownership of houses, including houses formed in the future;
- Infrastructure, construction works attached to land (including works formed in the future);
- Land lease rights;
- Water surface lease rights;
- Other income from inheritance is real estate in any form.
Pursuant to Clause 4, Article 16 of Circular 111/2013/TT-BTC, the personal income tax payable when inheriting real estate is determined according to the following formula:
Personal income tax = 10% x Value of real estate received
Note: Only real estates with a value greater than 10 million VND are required to pay tax.
(2) Registration fee
Case 1: Exemption from registration fee when inheriting real estate
Pursuant to Clause 10, Article 10 of Decree 10/2022/ND-CP, when registering land use rights and house ownership rights as inheritance between the following people, the registration fee is exempted:
- 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;
- Grandfather, grandmother and grandchild;
- Grandfather, paternal grandmother and grandchild;
- You, I, I, are related to each other.
Case 2: Must pay registration fee when inheriting real estate
In addition to cases where registration fees are exempted, heirs must pay registration fees when registering land use rights and house ownership rights according to the following formula:
Registration fee = 0.5% x Value of real estate received
In which, the value of real estate received is based on the State's price, specifically:
- For inherited assets such as land use rights, the land price is based on the land price in the land price list.
- For inherited housing, the price for calculating the registration fee is determined by the provinces and cities (must be seen in the documents of each province and city).
(3) Certificate issuance fee
The inheritor must pay this fee if there is a request to issue a new Land Use Rights Certificate (wanting to have a separate name on the Certificate instead of just registering the change to record the name on page 4 of the old Certificate).
Fees to be paid: Although provinces and cities have different fees, they all collect less than 100,000 VND/Certificate/issuance.
(4) Document appraisal fee
Pursuant to Point i, Clause 1, Article 5 of Circular 85/2019/TT-BTC amended and supplemented in Clause 3, Article 1 of Circular 106/2021/TT-BTC, it is stipulated that:
The appraisal fee for the issuance of a land use right certificate is the fee for the appraisal of the dossier, the necessary and sufficient conditions to ensure the issuance of a certificate of land use rights, house ownership rights and assets attached to the land (including initial issuance, new issuance, issuance of re-issuance, issuance of certificates and certification of changes to issued certificates) according to the provisions of law.
Based on the area of the land plot, the complexity of each type of dossier, the purpose of land use and the specific conditions of the locality to determine the fee for each case.
Accordingly, the fee for appraisal of documents when registering changes (transfer, donation, inheritance, ...) is regulated by the People's Councils of provinces and cities, so the collection rate is different.
