Conditions for transferring agricultural land
According to Clause 1, Article 45, Land Law 2024, if the following conditions are met, the land user is allowed to transfer or donate land use rights:
+ Having a certificate (except for cases of inheritance of land use rights, conversion of agricultural land when consolidating land, exchanging plots, donating land use rights to the State, communities and cases specified in Clause 7, Article 124, Clause 4, Article 127 of this Law).
+ Land is not in dispute.
+ Land use rights are not subject to seizure or other measures are applied to ensure enforcement of judgments.
+ Within the land use term.
+ Land use rights are not subject to temporary emergency measures.
Details of procedures for transferring agricultural land
Step 1: Notarized or certified.
When transferring or donating land use rights, everyone must notarize or certify according to regulations.
Step 2: open personal income tax and registration fees.
Compulsory tax declaration and registration fees; except for cases where tax declaration documents are not required according to the provisions of Clause 3, Article 7 of Decree 126/2020/ND-CP.
The time to submit personal income tax declaration documents is within 10 days - 30 days from the effective date of the contract.
The time of declaring the registration fee is the same as the time of submitting the application for registration of changes.
Step 3: Register changes.
The transfer file is submitted to the One-stop department of the Provincial People's Committee (PPC), or the Land Registration Office, branch of the Land Registration Office.
After receiving the dossier, it will be processed in order. In case the application is invalid, additional instructions will be provided.
The time to handle the name change procedure is no more than 10 working days.
The amount of money to be paid when transferring agricultural land:
+ Personal income tax:
Personal income tax payable = 2% x transfer price.
+ Registration fee:
When the transfer price is higher than the house and land price prescribed by the provincial People's Committee, the registration fee is calculated as follows: Registration fee = 0.5% x transfer price.
When the transfer price is lower than the value of the house or land of the provincial People's Committee, the fee is calculated as follows:
Registration fee = 0.5% x Area x price of 1m2 in the land price list issued by the Provincial People's Committee
In addition, people may have to pay additional appraisal fees for the transfer of documents, depending on the collection rate of each different province and city.
See more articles related to agricultural land HERE...
