Is registration fee required upon transfer of LURs of agricultural land in Vietnam?

What are requirements for transfer of LURs of agricultural land in Vietnam?

Pursuant to Article 45 and Article 47 of the Land Law 2024, households and individuals are permitted to transfer agricultural land use rights if the following requirements are met:

- Possess a Land Use Rights Certificate or a Certificate of House Ownership and Residential Land Use Rights or a Land Use Rights, House Ownership, and Other Assets Attached to Land Certificate or a Certificate of Land Use Rights and Attached Assets Ownership, except in cases of inheriting land use rights, agricultural land exchange in consolidation, gifting land use rights to the State or community, and cases stipulated in Clause 7, Article 124 of the Land Law 2024 and Point a, Clause 4, Article 127 of the Land Law 2024;

- The land is not involved in any disputes, or disputes have been resolved by a competent state agency, court judgment, decision, or arbitration ruling that has legal effect;

- The land use rights are not subject to distraint or other enforcement measures in accordance with the civil judgment enforcement law;

- Within the land use period;

- Transfer agricultural land use rights within the same provincial-level administrative unit to another individual.

Is registration fee required upon transfer of LURs of agricultural land in Vietnam?

According to Article 47 of the Land Law 2024, the requirements for transfer of LURs of agricultural land are stipulated as follows:

Requirements for transfer of LURs of agricultural land

An individual using agricultural land allocated by the State, or through transfer, inheritance, or lawful gift of land use rights from another, is only permitted to transfer agricultural land use rights within the same provincial-level administrative unit to another individual and is exempt from income tax arising from the transfer of land use rights and registration fee.

Thus, an individual using agricultural land, upon transfer of LURs of agricultural land, is not required to pay the registration fee and income tax from the transfer of land use rights.

Is registration fee required upon transfer of LURs of agricultural land in Vietnam? (Image from the Internet)

What are procedures for permitting land repurposing in Vietnam?

According to Article 227 of the Land Law 2024, the cases requiring a competent state agency's permission for land repurposing are implemented according to the following procedures:

(1) The land user submits the application for land repurposing according to regulations.

(2) The land management authority checks the requirements for land repurposing. If the application does not meet the regulations, the authority will guide the land user to complete the application and resubmit to the land management authority.

(3) The land management authority is responsible for:

- In cases applying land pricing in the land price table for calculating land levy, land rent, the authority prepares a dossier for submission to the competent People's Committee to issue a decision permitting land repurposing, land allocation, or land lease;

- In cases determining specific land prices for calculating land levy, land rent, the authority prepares a dossier for submission to the competent People’s Committee to issue a decision, organizes the land pricing, and submits to the competent authority for approval to calculate the land levy, land rent.

(4) The land user pays the land levy, land rent according to the law; in cases of reduction, the land levy, land rent authority implements the reduction for the land user.

(5) The land management authority signs a land lease contract in case the State leases land; transfers the dossier to land registration organizations or branches to register, issue Land Use Rights Certificates, update, adjust the land database, cadastral files and deliver the certificate to the land user.

(6) In the case of receiving land use rights transfer and land repurposing, the procedures for registering land use rights transfer must be performed simultaneously with the procedures for land repurposing as stipulated.

May individual transfer agricultural land which is allocated by the State of Vietnam within the land allocation limit?

According to Point d, Clause 1, Article 37 of the Land Law 2024, the rights and obligations of individuals using land are stipulated as follows:

Rights and Obligations of Individuals Using Land

1. An individual using agricultural land allocated by the State within limits; land allocated by the State with land levy, land rent paid once for the entire lease period, is recognized by the State as land use rights; land received through transfer, gift, inheritance has the following rights and obligations:

a) General rights and obligations stipulated in Articles 26 and 31 of this Law;

b) Transfer agricultural land use rights with another individual;

c) Transfer ownership rights of land use and assets attached to land according to the law;

d) Lease land use rights, assets attached to land to organizations, other individuals, overseas Vietnamese investing in Vietnam;

...

Thus, an individual using agricultural land allocated by the State within limits has the right to transfer agricultural land use rights with other individuals.