How to calculate the latest real estate registration fee in Vietnam? Who must pay the real estate registration fee in Vietnam?
Who will have to pay the registration fee in Vietnam?
According to Article 4 of Decree 10/2022/ND-CP on registration fee in Vietnam payers as follows:
- Organizations and individuals whose properties are subject to registration fees specified in Article 3 of this Decree must pay registration fees when registering ownership and use rights with competent state agencies. except for cases eligible for registration fee exemption as prescribed in Article 10 of this Decree.
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How is the registration fee in Vietnam for land calculated?
According to Point a, Clause 1, Article 3 of Circular 13/2022/TT-BTC stipulating the registration fee in Vietnam calculation price for land:
The land value for registration fee in Vietnam calculation is determined as follows:
In there:
+ The land area for calculation of registration fee is the entire area of the land parcel under the lawful management and use rights of organizations, households and individuals determined and provided by the land use right registration office. tax authorities according to "Information transfer form to determine financial obligations on land".
+ The price of one square meter of land in the Land price list promulgated by the People's Committee of the province or city under the Central Government (hereinafter referred to as the People's Committee of the province) in accordance with the law on land at the time of listing. registration fee declaration.
- In case the land price in the land use right transfer contract is higher than the price promulgated by the provincial People's Committee, the price for calculating the registration fee for land is the price in the land use right transfer contract. In case the land price in the land use right transfer contract is lower than the price promulgated by the People's Committee of the province, the price for calculating the registration fee for land is the price promulgated by the People's Committee of the province in accordance with the law. land law at the time of registration fee declaration.
- In case a land user has been granted a certificate of land use right without having to pay a registration fee, and then is permitted by a competent authority to change the land use purpose to the new land use purpose under the If the registration fee is payable, the registration fee calculation price is the land price according to the new land use purpose in the land price list promulgated by the provincial-level People's Committee in accordance with the law on land at the time of calculation. registration fee.
Thus, the registration fee calculation area is the entire land parcel under the use rights of organizations, households and individuals recorded in the information transfer form determining financial obligations to the land. The land price will be calculated according to the land price list issued by the People's Committee of the province where the land is located. The registration fee payment amount is determined by the product of the total land area under the use right of the organization, household or individual with the amount for one square meter of land according to the land price list issued by the People's Committee of the province onion.
How is the house registration fee in Vietnam calculated?
Pursuant to Point b, Clause 1, Article 3 of Circular 13/2022/TT-BTC stipulating the registration fee in Vietnam calculation price for houses:
The house value for calculation of registration fee in Vietnam is determined as follows:
In there:
+ Area of house subject to registration fee is the entire floor area (including the area of ancillary works) under the lawful ownership of organizations, households or individuals.
+ The price of 01 (one) square meter house is the actual price of "new" construction of one (01) square meter of floor space of each house grade or class promulgated by the People's Committee of the province in accordance with the law on construction. built at the time of registration fee declaration.
The Department of Finance shall assume the prime responsibility for, and coordinate with the Department of Construction and relevant local agencies, based on the provisions of Point b, Clause 1, Article 7 of Decree No. 10/2022/ND-CP in formulating the registration fee calculation price. for houses, submit to the provincial-level People's Committees for promulgation the price list for calculating registration fees for houses applicable in the locality.
+ The percentage (%) of the remaining quality of the house subject to the registration fee issued by the provincial People's Committee in accordance with the law.
- In case the house price stated in the purchase and sale contract is higher than the price issued by the People's Committee of the province, the price for calculating the registration fee for the house is the price stated in the house purchase and sale contract. In case the house price in the sale and purchase contract is lower than the price promulgated by the People's Committee of the province, the price for calculating the registration fee for the house is the price promulgated by the People's Committee of the province in accordance with the law on construction. built at the time of registration fee declaration.
- For apartment buildings, the price for calculating the registration fee is the price excluding the cost of maintenance of the common area of the apartment building. In case the house purchase and sale contract and the house purchase and sale invoice do not separate the maintenance costs for the common part of the apartment building, the price for calculating the registration fee is the total value of the house sale and purchase stated on the house sale invoice. or home sales contract.
Thus, the calculation of the house registration fee in Vietnam is determined by the product of the area of the house and the price of a square meter of the house with the remaining quality ratio of the house.
In which, the house area is determined as the entire area of the floor and the accompanying works. The price of one square meter of house will be the construction value of one square meter of new floor according to each house level as prescribed by the Provincial People's Committee. The remaining quality ratio of the house will also be determined by the Provincial People's Committee.
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