What is the registration fee rate for houses and land in Vietnam? Which entities are required to pay registration fees for houses and land?

What is the registration fee rate for houses and land in Vietnam?

Under Article 8 of Decree 10/2022/ND-CP regarding the registration fee rates:

Registration fee rates (%)

1. Houses, land: 0,5%.

2. Hunting guns; guns used for training or sports: 2%

3. Ships, including barges, canoes, tugs, pushers, submarines, submersibles; boats, including yachts; aircraft: 1%

4. Motorcycles: 2%

...

Thus, according to the above regulation, the registration fee rate for houses and land is 0.5%.

What is the registration fee rate for houses and land in Vietnam? Which entities are required to pay registration fees for houses and land? (Image from the Internet)

Which entities are required to pay registration fees for houses and land in Vietnam?

Under Article 4 of Decree 10/2022/ND-CP, organizations or individuals in possession of a property subject to registration fees prescribed in Article 3 of Decree 10/2022/ND-CP, which include:

- Houses, land.

- Hunting guns; guns used for training or sports.

- Ships in accordance with regulations of the law on inland waterway transport and the maritime law (hereinafter referred to as “ships”), including barges, canoes, tugs, pushers, submarines, and submersibles; except for floating docks, floating storage units, and mobile offshore drilling units.

- Boats including yachts.

- Aircraft.

- Two-wheeled or three-wheeled motorcycles, mopeds, and equivalences subject to registration fees and fitted with license plates issued by competent state agencies (hereinafter referred to as “motorcycles”).

- Motor vehicles, trailers or semi-trailers towed by motor vehicles, and equivalences subject to registration fees and fitted with license plates issued by competent state agencies.

- Frame, chassis assembly, engine assembly, and engine block of the property prescribed in Clauses 3, 4, 5, 6, and 7 of this Article, when replaced, subject to registration with competent state agencies.

These entities shall pay such fees to competent state agencies upon the registration of ownership and/or use of such property, except for cases subject to exemption from registration fees in accordance with regulations prescribed in Article  10 of Decree 126/2020/ND-CP.

Which authorities receive the registration fee declaration dossiers for houses and land in Vietnam?

According to the regulations at point e, clause 7, Article 11 of Decree 126/2020/ND-CP:

Places for submitting tax declaration dossiers

...

7. Submission of declarations of land-related taxes prescribed in Point c Clause 4 Article 45 of the Law on Tax administration:

a) Non-agricultural land use tax:

a.1) Organizations, households and individuals shall submit tax declaration dossiers to the single-window authorities or tax authorities (in case single-window authorities are not available) responsible for the area where the levied land is located.

a.2) Households and individuals shall submit consolidated tax declaration dossiers as follows:

If the total area of the land plots exceeds the homestead land limit while none of the separate land plot does, the taxpayer may submit the tax declaration dossier to the tax authority of any area where these land plots are located.

In case the taxpayer has LUR of multiple land plots in different districts of the same province and only 01 of them exceeds the homestead land limit, the consolidated tax declaration dossier shall be submitted to the tax authority of the area where the exceeding land plot is located.

In case the taxpayer has LUR of multiple land plots in different districts of the same province and only 01 of them exceeds the homestead land limit, the consolidated tax declaration dossier shall be submitted to the tax authority of the area where the exceeding land plot is located.

b) Agriculture land levy: Tax declaration dossiers shall be submitted to the People’s Committee of the commune where the land is located.

c) Land levy declaration dossiers shall be submitted in accordance with regulations on single-window system, except for the cases specified in Clause 12 Article 13 of this Decree in which declaration dossiers are submitted to the single-window authority responsible for the area where the land is located.

d) Declaration dossiers of land rents and water surface rents shall be submitted to the single-window authorities or tax authorities (where a single-window authority is not available) responsible for the area where the land is located (except the cases specified in Clause 12 Article 13 of this Decree).

dd) personal income tax from real estate transfer, receipt of real estate as inheritance or gifts:

dd.1) The individual having income from real estate transfer shall submit the tax declaration dossier to the land authority responsible for the area where the real estate is located in accordance with single-window system regulations.

dd.2) The individual having income from transfer, receipt of inheritance or gift that is housing, commercial housing, off-the-plan construction, construction work, housing that has been transferred and put into use before issuance of the certificate of land use right and ownership of property on land shall declare tax on real estate transfer if the submitted tax declaration dossier already includes the certificate; The individual authorizing the management of the real estate shall be the taxpayer and submit the tax declaration dossier to the tax authority responsible for the area where the real estate is located.

dd.3) Individuals having income from transfer, receipt of real estate as inheritance or gift overseas shall submit tax declaration dossiers to the tax authorities of the areas where they reside.

e) House/land registration fees: Organizations and individuals applying for registration of LUR and ownership of property on land (even if registration fee is exempted) shall submit registration fee declaration dossiers to the single-window authorities of the areas where the house/land is located.

 

Thus, based on the above regulation, the registration fee declaration dossier for houses and land should be submitted to the single-window authorities of the areas where the house/land is located.