What are cases of registration fee exemption in Vietnam?

Who must pay registration fees in Vietnam?

According to Article 4 of Decree 10/2022/ND-CP, organizations and individuals with assets subject to registration fees as specified in Section 2 must pay registration fees when registering ownership or usage rights with competent state agencies, except for cases exempted under Section 3.

What property is subject to registration fees in Vietnam?

Subjects to registration fees are stipulated in Article 3 of Decree 10/2022/ND-CP including:

- Houses, land.

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

- Ships according to regulations on inland waterway traffic and maritime law (hereinafter referred to as watercraft), including barges, canoes, tugboats, pushboats, submarines, submersibles; excluding floating docks, floating storages, and mobile rigs.

- Boats, including yachts.

- Aircraft.

- Two-wheeler and three-wheeler motorcycles, mopeds, types of vehicles similar to motorcycles and mopeds that must be registered and have a license plate issued by a competent state agency (collectively referred to as motorbikes).

- Cars, trailers, or semi-trailers pulled by cars, types of vehicles similar to cars that must be registered and have a license plate issued by a competent state agency.

- Hulls, main frames, main engines, engine blocks of assets specified in Clauses 3, 4, 5, 6, and 7 Article 3 of Decree 10/2022/ND-CP that are replaced and must be registered with a competent state agency.

What are cases of registration fee exemption in Vietnam? (Image from the Internet)

What are cases of registration fee exemption in Vietnam?

Cases exempted from registration fees are defined in Article 10 of Decree 10/2022/ND-CP include:

- Houses, land used as offices of Diplomatic missions, Consular posts, representations of international organizations under the United Nations system and residences of heads of such missions, posts, and representations in Vietnam.

- Assets (excluding houses, land) of the following foreign organizations and individuals:

+ Diplomatic missions, Consular posts, representations of international organizations under the United Nations system.

+ Diplomatic officers, consular officers, administrative and technical staff of Diplomatic missions, Consular posts, member representations of international organizations under the United Nations system and their family members who are not Vietnamese citizens or not permanent residents in Vietnam and accredited by the Ministry of Foreign Affairs of Vietnam as diplomatic or official staff.

+ Foreign organizations and individuals not specified in points a and b of this clause but exempted from or not required to pay registration fees under international agreements to which the Socialist Republic of Vietnam is a member.

- Land allocated or leased by the State with the one-off land rent payment for the entire lease term for the following purposes:

+ Used for public purposes as prescribed by the land law.

+ Exploration, exploitation of minerals; scientific research according to permits or confirmations by competent state agencies.

+ Investment in building infrastructure (regardless of whether the land is inside or outside industrial zones, export processing zones), construction houses for transfer, including in cases where organizations and individuals receive land transfer to continue investing in building infrastructure, construction houses for transfer. In these cases, if registering ownership or usage rights for lease or personal use, registration fees must be paid.

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

- Agricultural land use rights transferred between households, individuals in the same commune, ward, commune-level town for facilitating agricultural production according to the Land Law.

- Agricultural land reclaimed by households and individuals in accordance with the approved land use plan and without disputes, granted by a competent state agency with a land use right certificate.

- Land leased from the State with annual land rent payments or leased from organizations, individuals having legal land use rights.

- Houses, land used for community purposes by recognized or licensed religious organizations.

- Land for cemeteries, graves.

- Houses or land inherited or gifted 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; siblings granted land use right certificates, ownership of houses and attached assets by competent state agencies.

- Personal house of households or individuals created through developing private houses under the Housing Law 2023.

- Leased financial assets transferred to the lessee at the end of the lease term through asset transfer or sale, exempting the lessee from registration fees; if a finance company buys assets from a unit that has already paid registration fees and subsequently leases them back, the finance company is exempt from registration fees.

- Houses, land, specialized assets, dedicated assets used for defense, security.

- Public assets used as headquarters of state agencies, people's armed forces units, public service providers, political organizations, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations.

- Houses, land compensated, resettled (including houses, land purchased with compensation money) when the State recovers houses and land according to the law.

The exemption applies to cases where persons subject to house, land recovery.

- Assets already borne registration fees when re-registering ownership or usage rights are exempt from registration fees in the following cases:

+ Assets certified by competent authorities of the Democratic Republic of Vietnam, Provisional Revolutionary Government of the Republic of South Vietnam, Socialist Republic of Vietnam, or competent authorities under old regimes granted ownership, and use rights now change to new certificates without changing the asset owner.

+ Assets of state enterprises, public service providers equitized into joint-stock companies or reorganized according to laws.

+ Assets certified as joint ownership of households or family members when divided among family members according to the law; joint assets of spouses after marriage; divided assets of spouses during divorce with legally effective judgments or decisions of Courts.

+ Assets already certified for ownership and use when being re-certified due to loss, damage, blur or spoilage. Organizations, individuals are exempt from re-filing for registration fees when re-certified.

+ When re-certifying land use rights with increased land area without changing the parcel boundary, the increased land area is exempt from registration fees.

+ Organizations, individuals given land use rights and certified, later leased under a one-off payment for the entire lease term under the Land Law, effective from Decree 10/2022/ND-CP.

+ When re-registering land use rights due to permitted changes in land use purpose without changing the land user and exempted from land levy under the law.

- Assets already borne registration fees (except exempt cases) transferred to others registering ownership and use rights are exempt in the following cases:

+ Organizations, individuals, cooperative members contributing assets to businesses, credit institutions, cooperatives; businesses, credit institutions, cooperatives dissolving, dividing, or withdrawing capital from contributed members.

+ Enterprises mobilizing assets internally or administrative units mobilizing assets internally under competent authorities’ decisions.

- Assets already borne registration fees divided or contributed by split, merge, consolidate, rename organizations by competent authorities’ decisions.

- Transferred assets of organizations, individuals borne registration fees to other localities used without change in ownership.

- Kindness houses, solidarity houses, humanitarian-supported houses, including attached land, registered ownership, and use in the recipient's name.

- Fire trucks, ambulances, X-ray transport vehicles, rescue vehicles (including tow trucks, vehicle carriers), garbage trucks, water spray vehicles, water tanker vehicles, road sweepers, vacuum vehicles, waste vacuum vehicles; specialized vehicles for disabled veterans, invalids, disabled persons registered in their names.

- Aircraft used for business in transporting goods and passengers.

- Fishing vessels (including fishing boats, logistic support boats); hulls, main frames, main engines, engine blocks of fishing vessels replaced and registered with competent state agencies.

- Hull, main frame, main engine, engine block specified in Clause 8 Article 3 of Decree 10/2022/ND-CP replaced and re-registered during warranty.

- Workshop buildings of production establishments; warehouses, canteens, parking lots of production and business establishments. Workshop buildings determined according to the law on the classification of construction works.

- Houses, homestead land of the poor; houses, homestead land of ethnic minority groups in difficult areas, Central Highlands; houses, homestead land of households, individuals in special difficulty, mountainous areas, remote and isolated regions under the Socio-economic development program.

- Non-motorized watercraft with a total capacity of up to 15 tons; motorized watercraft with a total main machine power up to 15 HP; watercraft carrying up to 12 people; high-speed passenger boats, garbage collecting boats, and container shipping watercraft.

Such transport means are delineated according to rules on inland waterway traffic and implementing documents, including hulls, main frames, main engines, engine blocks installed as replacements to these means.

- Houses, land of facilities operating under private investment in education-training, vocational training; healthcare; culture; sports; environment according to the law when registering land use rights, house ownership for these activities.

- Houses, land of non-public facilities registering land use rights, house ownership for activities in education-training; healthcare; culture; sports; science and technology; environment; social affairs; population, family, and child’s protection and care according to the law; except specified in Clause 28 Article 10 of Decree 10/2022/ND-CP.

- Houses, land of scientific and technological enterprises registering land use rights, house ownership according to the law.

- Public passenger transport vehicles using clean energy.