In 2024, which cases are eligible for exemption from registration fee when registering land use rights and home ownership rights in Vietnam?

In 2024, which cases are eligible for exemption from registration fee when registering land use rights and home ownership rights in Vietnam?

According to Article 10 of Decree No. 10/2022/ND-CP, there are specific provisions regarding cases eligible for exemption from registration fees when registering land use rights and home ownership rights as follows:

- Houses and land used as headquarters of diplomatic missions, consular offices, representative agencies of international organizations within the United Nations system, and residences of heads of these diplomatic, consular, and international organizations within the United Nations system in Vietnam.

- Land allocated or leased by the State with one-time land rent payment for the entire lease period used for the following purposes:

+ Used for public purposes in accordance with the law on land.

+ Exploration, exploitation of minerals; scientific research as per the permit or confirmation from a competent state authority.

+ Investment in infrastructure construction (regardless of within or outside industrial zones, export processing zones), housing construction for transfer, including cases where organizations or individuals receive the transfer to continue investment in infrastructure construction or housing for transfer. For these cases, if they register ownership or use rights for leasing or self-use, they must pay the registration fee.

- Land allocated, leased, or recognized by the State for agricultural, forestry production, aquaculture, and salt-making purposes.

- Agricultural land use rights converted between households, individuals within the same commune, ward, or commune-level town to facilitate agricultural production in accordance with the Land Law.

- Agricultural land reclaimed by households, individuals in compliance with land use planning approved by a competent state authority, non-disputed and granted land use certificates by the competent state authority.

- Land leased by the State with annual land rent payment or leased from organizations or individuals with lawful land use rights.

- Houses and land used for community purposes by religious organizations, belief establishments recognized or permitted by the State to operate.

- Land for cemeteries, graveyards.

- Houses and land received as inheritance or gifts between: spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren from both sides; siblings, which are certified by the competent state authority with land use rights, home ownership, and other assets associated with land.

- Residential houses by households, individuals created through developing private residences as per the Housing Law.

- Houses, lands, special assets, and specialized assets for management specialized for national defense and security.

- Houses, land as public assets used for headquarters of state agencies, people's armed force units, public service providers, political organizations, socio-political organizations, socio-professional political organizations, associations, and socio-professional associations.

- Houses, lands compensated and resettled (including those purchased with compensatory, supportive funds) when the State recovers houses and lands as per legal provisions.

+ The exemption from registration fees specified in this clause applies to entities subject to house and land recovery.

- Memorial or solidarity houses, houses supported for humanitarian purposes, including land accompanying houses registered in the owner's name.

- Housing, homestead land of poor households; housing, homestead land of ethnic minority communities in difficult, Central Highlands regions; housing, homestead land of households, individuals in communes under the socio-economic development program for specially difficult communes, mountainous, remote, and far-flung areas.

- Houses and lands of private investment facilities in the fields of education - training, vocational training; healthcare; culture; physical training and sports; environment registered for land use rights, home ownership for these activities.

- Houses and land of non-public establishments registering land use rights, home ownership for activities in education - training; healthcare; culture; physical training and sport; science and technology; environment; social; population, family, child protection, and care according to the law; except as specified in clause 28 of this Article.

- Houses and lands of science and technology enterprises registering land use rights, home ownership as per legal regulations.

Who is subject to registration fees in Vietnam?

According to Article 4 of Decree No. 10/2022/ND-CP, there are specific provisions regarding who is subject to registration fees as follows:

Organizations and individuals possessing assets subject to registration fees as regulated in Article 3 of Decree No. 10/2022/ND-CP must pay registration fees when registering ownership and use rights with competent state agencies, except for cases eligible for registration fee exemption as specified in Article 10 of Decree No. 10/2022/ND-CP.

In 2024, which cases are eligible for exemption from registration fee when registering land use rights and home ownership rights in Vietnam? (Image from the Internet)

What is the registration fee rate by percentage for houses and lands in Vietnam?

According to Article 8 of Decree No. 10/2022/ND-CP, specific regulations are as follows:

Registration fee rate by percentage (%)

1. Houses and lands: The rate is 0.5%.

2. Hunting rifles; guns used for practice, sports competition: The rate is 2%.

3. Watercraft, including barges, canoes, tugboats, push boats, submarines, submersibles; boats, including yachts; aircraft: The rate is 1%.

...

Thus, the rate of registration fees for houses and lands is 0.5%.