Fees for separating red books for children
Registration fee: In case parents give land use rights, children are exempted from registration fee according to Clause 10, Article 10 of Decree 10/2022/ND-CP.
Conversely, if parents transfer land use rights to their children, they must pay registration fees. The collection rate = 0.5% × price of 1m2 of land in the land price list × area granted a certificate.
Personal income tax: Parents who donate or transfer land to their children are exempt from personal income tax according to Clause 1, Article 3 of Circular 111/2013/TT-BTC.
Measurement fee: Depending on the locality, the land measurement fee ranges from 1.8 - 2.5 million VND.
file appraisal fee: The file appraisal fee varies from province to province, usually from 500,000 VND or more.
Conditions for separating red books for children
According to Clause 1, Article 45 and Clause 1, Clause 2, Article 220 of the 2024 Land Law, the division of a plot to donate or transfer to a child must meet the following conditions:
The land plot has a land use right certificate.
The land is still valid.
The land is not in dispute, not seized to ensure enforcement of judgments, and not subject to temporary emergency measures of the Court.
In case the land is in dispute but the scope of the disputed area and boundary can be determined, the remaining uncontested area and boundary of the land plot can be divided.
The division of the plot must ensure a path, connecting public transport and drainage.
The divided land must meet the minimum area and size allowed for division according to the regulations of the Provincial People's Committee.
