Conditions for transferring agricultural land ownership
Pursuant to Clause 1, Article 45 of the 2024 Land Law, land users are allowed to transfer or donate land use rights when meeting the following conditions:
- Have 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, residential communities and cases specified in Clause 7, Article 124 and Point a, Clause 4, Article 127 of the 2024 Land Law;
- Land has no dispute or the dispute has been resolved by a competent state agency, a court judgment or decision, an arbitration decision or award that has come into legal effect;
- Land use rights are not subject to seizure or other measures to ensure enforcement of judgment;
- During the land use period;
- Land use rights are not subject to temporary emergency measures.
How much does it cost to transfer agricultural land?
Pursuant to Circular 92/2015/TT-BTC, Decree 10/2022/ND-CP, Circular 85/2019/TT-BTC, when transferring or donating real estate, the parties are obliged to pay personal income tax, registration fees and file appraisal fees as prescribed, specifically:
* Personal income tax
- Tax payable:
Personal income tax payable = 2% x Transfer price
- Cases of exemption and personal income tax declaration:
* Registration fee
- Registration fee level:
Pursuant to Clause 1, Article 8 of Decree 10/2022/ND-CP, the registration fee is calculated as follows:
Case 1: When the transfer price is higher than the house and land price regulated by the Provincial People's Committee.
Registration fee = 0.5% x Transfer price
Case 2: When the transfer price is lower than or equal to the price of the house or land prescribed by the Provincial People's Committee, when donating or inheriting the house or land.
