What fees and charges shall be paid for disposition of land-use right in Vietnam in 2024?

What fees and charges shall be paid for disposition of land-use right in Vietnam in 2024?

The subjects liable to registration fee are stipulated in Clause 1, Article 3 of Decree 10/2022/ND-CP as follows:

Subjects Liable to Registration Fee

1. Houses, land.

2. Hunting rifles; guns used for training and sports competitions.

3. Ships as regulated by laws on inland waterway traffic and maritime laws (hereinafter referred to as watercraft), including barges, motorboats, tugboats, push boats, submarines, submersibles; excluding floating docks, floating storage, and mobile rigs.

4. Boats, including yachts.

5. Aircraft.

6. Two-wheeled motorcycles, three-wheeled motorcycles, mopeds, and types of vehicles similar to motorcycles and mopeds that need to be registered and licensed by the competent state agencies (hereinafter collectively referred to as motorcycles).

7. Automobiles, trailers, or semi-trailers pulled by automobiles, and types of vehicles similar to automobiles that need to be registered and licensed by the competent state agencies.

8. Hull, main assemblies, main engines, and engine blocks of the assets specified in Clauses 3, 4, 5, 6, and 7 of this Article that are replaced and need to be registered with the competent state agencies.

The Ministry of Finance provides detailed regulations for this Article.

Based on Clause 5, Article 3 of Circular 85/2019/TT-BTC, the specific regulations are as follows:

Categories of Fees and Charges under the Authority of the Provincial People's Council

1. Residence registration fee (for activities carried out by local authorities).

2. Fee for issuing identification cards (for activities carried out by local authorities).

3. Civil status fees.

4. Fee for issuing work permits for foreigners working in Vietnam (for permits issued by local authorities).

5. Fee for issuing land use right certificates, house ownership, and property attached to land.

6. Fee for issuing construction permits.

7. Business registration fee.

Thus, according to the above regulations, when carrying out disposition of land-use right in 2024, you are required to pay the registration fee and the fee for issuing the land use right certificate, house ownership, and property attached to land.

What fees and charges shall be paid for disposition of land-use right in Vietnam in 2024? (Image from the Internet)

How is the base price for houses and land determined in Vietnam?

According to Clause 1, Article 7 of Decree 10/2022/ND-CP, the specific regulations for determining the base price for houses and land are as follows:

- The base price for houses and land:

+ The base price for land is the land price in the Land Price Table issued by the provincial-level People's Committees in accordance with land law at the time of registration fee declaration.

++ In cases where land is leased from the state with a one-time land rent payment for the entire lease term and the land lease term is less than the land term stipulated in the Land Price Table issued by the provincial-level People's Committees, the land price for registration fee purposes shall be determined as follows:

++ Land price of the land lease term for registration fee = (land price in the Land Price Table/70 years) x land lease term

+ The base price for houses is the price issued by the provincial-level People's Committees in accordance with construction law at the time of registration fee declaration.

- The base price for houses and land in specific cases:

+ The base price for state-owned houses sold to tenants according to law on sale of state-owned housing, including accompanying land, is the actual selling price as decided by the provincial-level People's Committees.

+ The base price for houses and land purchased via auction, bidding according to auction, and bidding law is the actual winning bid price recorded on the invoice or documents according to law or the actual winning bid price according to the auction, bidding minutes or according to the approval document of the auction, bidding results (if any) of the competent state authority.

+ The base price for multi-story houses with multiple occupancies, apartment buildings, including the allocated land value. The allocated land value is determined by the land price in the Land Price Table issued by the provincial People's Committees multiplied by the allocation coefficient. The allocation coefficient is determined in accordance with Decree 53/2011/ND-CP dated July 1, 2011, of the Government of Vietnam detailing and guiding the implementation of some provisions of the Law on Non-agricultural Land Use Tax and the replacement, amendment, and supplementation documents (if any).

- If the house and land prices in the sales contract, land transfer contract are higher than those issued by the provincial-level People's Committees, the base price for houses and land is the price stipulated in the land use rights transfer contract, house sales contract.

Who pays the registration fee in Vietnam?

According to Article 4 of Decree 10/2022/ND-CP, the specific regulations for those who have to pay the registration fee are as follows:

Organizations and individuals with assets subject to registration fees as stipulated in Article 3 of Decree 10/2022/ND-CP must pay the registration fee when registering ownership or use rights with the competent state agencies, except for cases subject to registration fee exemption as stipulated in Article 10 of Decree 10/2022/ND-CP.