Is there a registration fee for agricultural land reclaimed by individuals in Vietnam?

Is there a registration fee for agricultural land reclaimed by individuals in Vietnam?

Pursuant to Article 10 of the Decree 10/2022/NĐ-CP stipulating exemption from registration fees in Vietnam as follows:

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3. Land allocated or leased out by the state with land rent paid in lump sum for the entire lease term is used for the following purposes:

a) Public purposes as prescribed by the law on land.

b) Mineral exploration and mining; or scientific research pursuant to a license or certificate granted by the competent agency;

c) Investment in construction of infrastructure (regardless of whether the land is within or outside an industrial zone or export processing zone), investment in construction of housing for transfer, including the case in which the transferee continues construction of the infrastructure or the housing for transfer. If in these cases the transferee registers ownership or right to use to lease out or itself uses the infrastructure or housing, registration fees must be paid.

4. Land allotted, leased or endorsed by the government for production activities in the fields of agriculture, forestry, aquaculture and salt making.

5. Agricultural land transferred between households or individuals in the same commune, ward or town for facilitating agricultural production in accordance with the Law on Land.

6. Undisputed agricultural land on which the right of use has been certified in writing by competent state agencies for households or individuals who have themselves reclaimed such land according to the land use plans approved by competent state agencies.

7. Land leased by the state on annual fee basis or rented from the holder of legitimate right to use the land.

8. Houses and land for public use by religious organizations accepted by the state or licensed for operation.

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As regulations above, undisputed agricultural land, which is reclaimed according to the land use plans approved by competent state agencies and certified in writing by competent state agencies, shall be exempt from registration fee.

Who are the payers of registration fees in Vietnam?

Pursuant to Article 4 of the Decree 10/2022/NĐ-CP stipulating the payers of registration fees in Vietnam as follows:

Organizations or individuals in possession of a property subject to registrations fees prescribed in Article 3 of this Decree 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 this Decree.

Best regards!