Is leasing land from individuals subject to registration fee in Vietnam? Which entities are registration fee payers in Vietnam?

Is leasing land from individuals subject to registration fee in Vietnam?

Pursuant to Clause 7, Article 10 of Decree 10/2022/ND-CP, which stipulates the subjects exempted from registration fee as follows:

Exemption from Registration Fee

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7. Land leased from the State in the form of annual land rent payment or leased from organizations or individuals with lawful land use rights.

8. Houses and land used for community purposes by religious organizations or belief bases recognized or permitted by the State to operate.

9. Land used for cemeteries and graveyards.

10. Houses and land inherited or given as 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; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings, which are now certified by a competent state authority with land use rights, ownership of houses, and other assets attached to the land.

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From the above regulation, it can be seen that if you lease land from an individual with lawful land use rights, you are exempt from the registration fee.

Is leasing land from individuals subject to registration fee in Vietnam? Which entities are registration fee payers in Vietnam? (Image from the Internet)

Which entities are registration fee payers in Vietnam?

According to the provisions of Article 3 of Decree 10/2022/ND-CP, the subjects subject to registration fee include:

- Houses, land.

- Hunting guns; guns used for training, sports competitions.

- Ships as per the regulations of the law on inland waterway traffic and maritime law (hereinafter referred to as vessels), including barges, canoes, tugboats, push boats, submarines, submersibles; excluding floating docks, floating storage, and mobile platforms.

- Boats, including yachts.

- Aircraft.

- Two-wheeled motorcycles, three-wheeled motorcycles, mopeds, vehicles similar to motorcycles, and mopeds that must be registered and have number plates issued by competent state agencies (hereinafter collectively referred to as motorbikes).

- Automobiles, trailers or semi-trailers pulled by automobiles, vehicles similar to automobiles that must be registered and have number plates issued by competent state agencies.

- Hulls, chassis, engines, engine blocks (block) of the assets specified in Clause 3, Clause 4, Clause 5, Clause 6, and Clause 7 of Article 3 of Decree 10/2022/ND-CP that are replaced and must be registered with competent state agencies.

What are regulations on registration fee value for land in Vietnam?

According to the provisions of Clause 1, Article 7 of Decree 10/2022/ND-CP, the registration fee value for houses and land is regulated as follows:

- The registration fee value for land is the land price in the Land Price Table issued by the People's Committee of the province or centrally-run city according to land law at the time of registration fee declaration.

- In case land is leased from the State in the form of one-time land rent payment for the entire lease period, and the lease term is shorter than the term of the land type specified in the Land Price Table issued by the People's Committee of the province or centrally-run city, the land price for the lease term calculating the registration fee is determined as follows:

Land price for lease term calculating the registration fee = Land price in the Land Price Table x Lease term

- The registration fee value for houses is the price issued by the People's Committee of the province or centrally-run city according to construction law at the time of registration fee declaration.

- The registration fee value for houses and land in some special cases:

+ The registration fee value for houses owned by the State sold to tenants according to the provisions of the law on the sale of state-owned houses, including the accompanying land, is the actual sale price according to the decision of the People's Committee of the province or centrally-run city.

+ The registration fee value for houses and land purchased through auction or tender according to the provisions of auction law and tender law is the actual winning bid price recorded on invoices, documents as per law or the actual winning bid price according to the auction-winning record, tender-winning record, or approval document of the auction, tender results (if any) of competent state agencies.

+ The registration fee value for multi-floor houses with multiple households, apartment buildings, including the allocated land value. The allocated land value is determined by multiplying the land price in the Land Price Table of the People's Committee of the province or centrally-run city by the allocation coefficient. The allocation coefficient is determined according to Decree 53/2011/ND-CP and replacement documents, amendments, supplements (if any).

- In case the house, land price in the house sale contract, and land use right transfer contract is higher than the price issued by the People's Committee of the province or centrally-run city, the registration fee value for houses and land is the price at the land use right transfer contract, house sale contract.