Conditions for transferring agricultural land
Land users are allowed to transfer or donate land use rights when they meet the conditions prescribed in Clause 1, Article 45 of the 2024 Land Law.
Accordingly, the transferred land must have a red book, except in cases of inheritance or conversion of agricultural land in the context of consolidating plots or donating.
The transferred land is not in dispute, not seized for enforcement of judgments, or not subject to temporary emergency measures.
When transferring agricultural land, the term of use must still be valid.
Process of transferring agricultural land ownership
Step 1: Notarize and authenticate the documents.
Point a, Clause 3, Article 27 of the 2024 Land Law, when transferring or donating land use rights between households and individuals, must be notarized or certified according to regulations.
Step 2: open personal income tax and registration fees.
People must declare taxes and fees when receiving transfers and donations of land use rights. In case the contract does not stipulate that the transferee pays tax on behalf of the transferee, within 10 working days from the effective date of the contract, the transferor must submit a tax declaration.
If the contract clearly states that the transferee will pay the tax on behalf of the transferee, within 30 days from the effective date of the contract, the buyer must submit a tax declaration.
The registration fee declaration period coincides with the time of submitting the registration of changes.
Step 3: Register changes.
The application for transferring agricultural land ownership after notarization and certification will be submitted to the One-stop department or the Land Registration Office/Branch of the Land Registration Office where the land is located, or submitted online, by post if the locality applies.
Step 4: Receive and process the transfer file.
If people submit the application at the One-stop department, the application will be transferred to the Land Registration Office. If the residential land area needs to be re-determined, the dossier will be transferred to the Branch of the Land Registration Office.
After receiving the application, the Land Registration Office will send information to the tax authority to determine financial obligations. After that, people paid according to the notice.
The procedure for transferring the red book of agricultural land will be carried out no more than 10 days from the date the dossier is valid, according to the provisions of Clause 2, Article 22 of Circular 10/2024/TT-BTNMT.
Cost of transferring agricultural land
When transferring agricultural land, the parties are obliged to pay personal income tax, registration fees, and file appraisal fees according to regulations.
Personal income tax = 2% x Transfer price.
Registration fee = 0.5% x Transfer price (applicable if the transfer price is higher than the land price prescribed by the Provincial People's Committee.
The fee for appraisal of the transfer file for red book for agricultural land will be applied according to the regulations of each locality.
