What is the registration fee rate for land leased out by the state with a lump-sum payment in Vietnam?

What is the registration fee rate for land leased out by the state with a lump-sum payment?

Based on the provisions of Article 3 of Decree 10/2022/ND-CP, real estate is determined to be one of the subjects liable to the registration fee.

This includes all types of agricultural and non-agricultural land, and unused land groups as stipulated by the Land Law 2024.

Furthermore, the land and house registration fee rate is specified under Clause 1, Article 8 of Decree 10/2022/ND-CP as follows:

Registration Fee Rate by Percentage (%)

1. Houses and Land: The rate is 0.5%.

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Thus, according to the aforementioned regulations, the registration fee rate for land leased out by the state with a lump-sum payment is 0.5%.

What is the registration fee rate for land leased out by the state with a lump-sum payment in Vietnam? (Image from the Internet)

How to determine the base price for calculating the registration fee for land leased out by the state with a lump-sum payment?

Implemented according to Clause 1, Article 7 of Decree 10/2022/ND-CP as follows:

Price for Calculating Registration Fee

1. The price for calculating the registration fee for houses and land:

a) The price for calculating the registration fee for land is the land price in the Land Price List issued by the People's Committee of the province or city under central authority in accordance with the land law at the time of declaring the registration fee.

In the case where state land is leased with a land rent paid once for the entire lease period, and the lease term is shorter than the land type term stipulated in the Land Price List issued by the People's Committee, the land price for the lease term used to calculate the registration fee is determined as follows:

Land price for the lease term used to calculate the registration fee = (Land price in the Land Price List) / 70 years x Lease term

b) The price for calculating the registration fee for houses is the price set by the People's Committee of the province or city under central authority in accordance with construction law at the time of declaring the registration fee.

c) The price for calculating the registration fee for houses and land in certain special cases:

- The price for calculating the registration fee for state-owned houses sold to current tenants according to the law on state-owned housing sales, including the accompanying land, is the actual sale price as decided by the People's Committee.

- The price for calculating the registration fee for houses and land purchased through auction methods is the actual winning bid recorded on invoices, documents according to law or the actual winning bid as stated in the minutes of winning the auction or in the approval document of the auction results by the competent state authority.

- The price for calculating the registration fee for multi-storey, multi-household apartments, including the allocated land value. The allocated land value is determined by the land price in the Land Price List multiplied by the allocation coefficient, as stipulated in Decree No. 53/2011/ND-CP dated July 1, 2011, of the Government of Vietnam, detailing and guiding the implementation of certain articles of the Law on Non-agricultural Land Use Tax and its replacement, amendment, and supplementation documents (if any).

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Accordingly, the price for calculating the registration fee for land leased out by the state, paid once, is the land price in the Land Price List issued by the People's Committee of the province or city as stipulated by land law at the time of declaring the registration fee.

If state land is leased with a lump-sum payment for the entire lease period, and the lease term is shorter than the term of the land type stated in the Land Price List by the People's Committee, then the land price for the lease term used to calculate the registration fee is determined as follows:

Land price for the lease term used to calculate the registration fee = (Land price in the Land Price List) / 70 years x Lease term

What are regulations on the declaration and payment of the registration fee in Vietnam?

Based on Article 11 of Decree 10/2022/ND-CP, the regulations on declaration and payment of the registration fee are as follows:

- Organizations and individuals declare and pay the registration fee according to tax management laws when registering ownership or usage rights of property with the competent state agency.

- Electronic data for paying the registration fee through the State Treasury, commercial banks, or intermediary payment service providers is digitally signed by the General Department of Taxation and supplied to the National Public Service Portal. It holds the same value as paper documents for the traffic police agency, environmental resources agency, and other competent state agencies that have connected with the National Public Service Portal to access and utilize data to handle administrative procedures related to the registration of property ownership or usage rights.