The Government has issued Decree No. 175/2025/ND-CP amending and supplementing a number of articles of Decree No. 10/2022/ND-CP regulating LPTB.
Decree 175/2025/ND-CP amends and supplements a number of points and clauses in Article 7 of Decree No. 10/2022/ND-CP on LPTB calculation prices.
Accordingly, for real estate, Clause 1, Article 7 of Decree No. 10/2022/ND-CP stipulates the LPTB calculation price for houses and land as follows: For houses, the house price is according to the provincial People's Committee.
Meanwhile, for land, the price is according to the Land Price List issued by the Provincial People's Committee. In case the price of the house and land in the Purchase Contract is higher than the price issued by the Provincial People's Committee, it will be calculated according to the price in the Purchase Contract.
Decree 175/2025/ND-CP amends and supplements Point d, Clause 1, Article 7 as follows.
In case the price of a house or land in a house or land sale contract (land attached to a house or property on land not separated by land value) is higher than the price issued by the People's Committee of a province or centrally run city, the LPTB price for a house or land is the price in the house or land sale contract.
In addition to land rentals, Decree 175/2025/ND-CP also stipulates LPTB for cars and motorbikes.
To comply with the names of new central agencies and transfer the authority to issue LPTB Price List to the provincial People's Committee to ensure synchronization in the spirit of organization and apparatus arrangement, Decree 175/2025/ND-CP amends and supplements Clause 3, Article 7 as follows:
The price for calculating registration fees for assets such as cars, similar vehicles to cars and motorbikes specified in Clause 6 and Clause 7, Article 3 of this Decree (except for specialized cars and specialized motorbikes) is the price in the LPTB Price List issued by the People's Committees of provinces and centrally run cities.
LPTB calculation price in LPTB calculation price list of each province and centrally run city is determined according to the principle of ensuring compliance with the transfer price of assets on the market at the time of building LPTB calculation price list.
The transfer price of assets on the market of each type of car and motorbike is based on the databases as prescribed in Clause 2 of this Article.
In case of new types of cars and motorbikes that are not included in the LPTB Price List at the time of submitting the LPTB declaration, the provincial tax authority shall base on the database as prescribed in Clause 2 of this Article to decide on the LPTB calculation price for each type of newly issued cars and motorbikes in the province.
In case of cars and motorbikes in the LPTB Price List that have a car or motorbike transfer price on the market increase or decrease by 5% or more compared to the price in the LPTB Price List, the provincial tax authority shall preside over and coordinate with the Department of Finance to synthesize and report to the People's Committees of provinces and centrally run cities before the 5th of the last quarter.
The People's Committees of provinces and centrally run cities shall consider and issue a Decision on the adjusted and supplemented LPTB Price List before the 25th of the last month of the quarter to be applied from the first day of the following quarter. The adjusted and supplemented LPTB price list is issued according to the regulations on the issuance of the LPTB price list specified in Point a of this Clause.
The Decree takes effect from July 1, 2025.
