Title: What fees must be paid for separating the red book from the land given by the parents?

Based on the information you provided, you were given a portion of land by your parents, and when carrying out the procedure to separate the land use right certificate, the following costs apply to you:

1 - Personal Income Tax

According to the provisions of Clause 1, Article 3 of Circular 111/2013/TT-BTC, in cases of purchasing, receiving gifts, or receiving inheritance between biological parents and biological children, personal income tax is exempt.

=> In this case, you do not have to pay personal income tax when receiving a portion of land from your parents.

2 - Registration Fee

Based on the provisions of Article 7 of Decree 140/2016/ND-CP, the registration fee rate for houses and land is 0.5%.

Note: Cases exempt from registration fees (only applicable when inheritance or gift is involved).

According to the provisions of Clause 10, Article 9 of Decree 140/2016/ND-CP, houses and land that are inherited or given as gifts between biological parents and biological children are exempt from registration fees.

Therefore, in this case, when you are given land by your parents, you do not have to pay the registration fee. If you buy land from your parents to separate the plot, you still have to pay the registration fee.

3 - Appraisal Fee for Issuing Certificates

Note:

- The appraisal fee for issuing certificates (appraisal fee for issuing certificates) only applies in cases where the competent state authority conducts an appraisal to allocate land, rent land, and in cases of transferring land use rights, ownership rights of houses, and other assets attached to the land.

- The appraisal fee rate will be applied according to separate regulations of each province in the Resolution of the Provincial People's Council.

Additionally, in case of plot separation, you also have to pay for surveying, creating cadastral maps, and fees for issuing the land use right certificate.

Sincerely!