If only separating residential land plots, people only need to pay the red book issuance fee. If the separation of residential land plots is associated with the transfer of land use rights, people also have to pay additional registration fees, fees for appraising red book issuance dossiers, personal income tax, notarization or authentication fees.
(1) Fee for issuing a red book
Fees for issuing certificates of land use rights, ownership of houses, and assets attached to land include: Issuance of certificates of land use rights, ownership of houses, and assets attached to land; certificates of registration of land changes; extracts of cadastral maps; documents; cadastral records data.
Based on the specific conditions of the locality, socio-economic development policies of the locality to stipulate appropriate fee rates, ensuring the principle: The collection level for households and individuals in districts under centrally-run cities, inner-city wards under cities or towns directly under provinces is higher than the collection level in other areas; the collection level for organizations is higher than the collection level for households and individuals.
Thus, the fee for issuing Certificates will be decided by the People's Councils of provinces and centrally-run cities themselves to apply to their localities, so there will be no uniformity across the country. However, the collection level will usually be from 100,000 VND or less for each newly issued red book. (Point d, Clause 1, Article 5 of Circular 85/2019/TT-BTC)
(2) Registration fee
Based on Article 3 of Decree 10/2020/ND-CP stipulating that organizations and individuals when registering house ownership and land use rights must pay registration fees.
The current registration fee for houses and land is 0.5%.
exemption of registration fee for houses and land received as inheritance or gifts between: husband and wife; biological father, biological mother with biological children; adoptive father, adoptive mother with adopted children; father-in-law, mother-in-law with daughter-in-law; father-in-law, mother-in-law with son-in-law; grandfather, grandmother with grandchildren; grandfather, grandmother with grandchildren; brothers, sisters, and siblings who are now granted certificates of land use rights, ownership of houses and other assets attached to land by competent state agencies.
(3) Dossier appraisal fee
The fee for appraising dossiers for issuing land use right certificates is a collection for the work of appraising dossiers, necessary and sufficient conditions to ensure the implementation of issuing certificates of land use rights, ownership of houses and assets attached to land (including first-time issuance, new issuance, re-issuance, re-issuance of certificates and certification of changes in the issued certificate) according to the provisions of law.
Based on the area of the land plot, the complexity of each type of dossier, land use purpose and specific conditions of the locality to stipulate the fee level for each case.
(Point i, Clause 1, Article 5 of Circular 85/2019/TT-BTC (amended and supplemented in Circular 106/2021/TT-BTC))
(4) Personal income tax
- The tax rate for land purchase and sale is 2% on the purchase, sale or sublease price.
- Tax calculation method:
+ Personal income tax on income from land purchase and sale is determined as follows:
Personal income tax payable = Transfer price x Tax rate 2%
+ In case the land sale is co-ownership, the tax obligation is determined separately for each taxpayer according to the real estate ownership ratio.
Cases of land plot separation associated with the transfer, donation, inheritance of land use rights for the following cases are not subject to personal income tax:
- Transfer of land use rights between husband and wife; biological father, biological mother to biological child; adoptive father, adoptive mother to adopted child; father-in-law, mother-in-law to daughter-in-law; father-in-law, mother-in-law to son-in-law; grandfather, grandmother-in-law to grandson-in-law; grandfather, grandmother-in-law to grandson-in-law; siblings to each other.
- Receiving inheritance, gifts are land use rights between husband and wife; biological father, biological mother with biological child; adoptive father, adoptive mother with adopted child; father-in-law, mother-in-law with daughter-in-law; father-in-law, mother-in-law with son-in-law; grandfather, grandmother with grandson; grandfather, grandmother with grandson; brother, sister, younger sibling with each other. (Article 12 of Circular 111/2013/TT-BTC (amended and supplemented in Circular 92/2015/TT-BTC))
(5) Notarization fee for real estate
Notarization fees for land use right transfer and donation contracts are calculated according to the value of land use rights.
