What are cases of exempt from licensing fee in Vietnam in 2025?
What are cases of exempt from licensing fee in Vietnam in 2025?
Pursuant to Article 10 of Decree 10/2022/ND-CP, the subjects exempt from licensing fees include:
- Houses and land used as the offices of the following agencies:
+ Diplomatic Representative Agencies
+ Consular Agencies
+ Representative Agencies of international organizations belonging to the United Nations system
+ Residences of the heads of Diplomatic Representative Agencies, Consular Agencies, and Representative Agencies of international organizations belonging to the United Nations system in Vietnam.
- Assets (excluding houses and land) of the following foreign organizations and individuals:
+ Diplomatic Representative Agencies
+ Consular Agencies
+ Representative Agencies of international organizations of the United Nations system.
+ Diplomatic staff, consular public employees, administrative and technical staff of Diplomatic Representative Agencies, Consular Agencies
+ Members of the Representative Agencies of international organizations of the United Nations system and their family members who are neither Vietnamese citizens nor non-permanent residents in Vietnam, who are granted diplomatic ID cards or public service ID cards by the Ministry of Foreign Affairs of Vietnam.
+ Foreign organizations and individuals who are not designated as foreign entities but are exempt or not required to pay licensing fees per international commitments of which the Socialist Republic of Vietnam is a member.
- Land allocated or leased by the State in the form of a one-time land rent payment for the entire lease term for the following purposes:
+ Used for public purposes as prescribed by the law on land.
+ For mineral exploration and exploitation; scientific research based on permits or confirmations by competent state agencies.
+ Investment in infrastructure construction, building houses for transfer. If registering ownership or usage rights for leasing or self-use, licensing fees must be paid.
+ Land allocated, leased, or recognized for agricultural production, forestry, aquaculture, and salt production.
+ Agricultural land use rights transferred between households, individuals within the same ward, commune, or township for convenient agricultural production as regulated.
- Agricultural land reclaimed by households or individuals consistent with land use planning approved by competent state agencies, without disputes, and granted a land use rights certificate by competent state agencies.
- Land leased by the State on an annual land rent payment basis or rented from individuals, organizations already holding lawful land use rights.
- Houses, land used for community purposes of religious organizations or belief establishments recognized by or permitted operation by the State.
- Land used for cemeteries and graveyards.
- Inherited or gifted houses, land among the following entities and granted a certificate of land use rights, house ownership, and other property attached to land by competent state agencies:
+ Between spouses;
+ Between biological parents and biological children;
+ Between adoptive parents and adopted children;
+ Between parents-in-law and daughters-in-law;
+ Between parents-in-law and sons-in-law;
+ Between paternal grandparents and grandchildren;
+ Between maternal grandparents and grandchildren;
+ Among siblings.
- Houses of households and individuals developed through forms of independent housing development as regulated.
- Financially leased assets transferred to the lessee at the end of the lease term by asset disposition or sale are exempt from licensing fees. If the financial leasing company buys assets from a unit that has paid licensing fees and then leases those assets back to the seller, the financial leasing company is exempt from licensing fees.
- Special assets, specialized assets, assets serving specialized management for defense and security.
- Public assets used as offices of state agencies, people's armed forces units, public service providers, political organizations, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations.
- Compensated or resettled houses and land (including those purchased with compensated or assisted funds) when the State recovers houses and land as prescribed by law.
The licensing fee exemption as stipulated applies to subjects from whom houses and land were recovered.
- Registered assets of organizations or individuals granted ownership and use certification and are exempt from licensing fees in these scenarios:
+ Assets certified for ownership and use by competent authorities of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam, the Socialist Republic of Vietnam or competent agencies of former regimes, and the new certificates do not alter the property owner.
+ Assets of state-owned enterprises, public service providers transformed into joint-stock companies, or arrangements of state-owned enterprises, public service providers per legal regulations.
+ Assets certified for common ownership or usage by households or family members that are divided per legal provisions among family members for re-registration; consolidated spousal assets after marriage; assets divided between spouses upon divorce under a legally effective court judgment or decision.
+ Assets certified for ownership and usage, where reissued certificates are needed due to loss, damage, blur, decay, or tearing. Organizations and individuals need not declare or file for licensing fee exemption when reissued a certificate of ownership or usage in this case.
+ When a land use right certificate is reissued with an increase in land area due to unchanged parcel boundaries, the increased area is exempt from licensing fees.
+ Organizations and individuals granted land by the state and awarded a land use rights certificate, required by law to switch to paying one-time land rent for the leasing period when this Decree comes into effect.
+ Reregistration of land use rights permitted by the state for a change of land use purpose without changing the land use right holder and not subject to land levy on change of land use purpose per legal guidelines on land levy.
- Assets already subjected to licensing fees transferred to other entities for ownership or usage registration are exempt from licensing fees in these instances:
+ Organizations, individuals, or cooperative members invest their assets as capital contributions into enterprises, credit organizations, cooperatives; dissolution, division, or capital withdrawal of enterprise, credit organization, or cooperative for previously contributing members.
+ Enterprise-internal asset mobilization or same-agency/aligned unit administrative agency assets mobilization based on a competent authority's decision.
- Assets already subjected to licensing fees divided, contributed, or consolidated due to an organizational split, merger, change of name under the competent agency's decision.
- Assets transferred after licensing fees to a place of utilization without an owner change.
- Charity houses, solidarity houses, humanitarian-supported houses, including associated land registered in the recipient's name.
- Fire engines, ambulances, X-ray vehicles, rescue vehicles (including tow, carrier vehicles);
- Waste trucks, water spraying trucks, water tank trucks, street sweeping vehicles, vacuum cleaner vehicles, waste collection trucks;
- Special-purpose automobiles, motorcycles for war veterans, invalids, and the disabled registered in the veteran, invalid, or disabled person's name.
- Aircraft used for the business of transporting goods and passengers.
- Fishing boats (including fishery resource exploitation boats, fishery logistic support boats); hulls, engine block structures, core machine parts replaced and registered with competent state agencies.
- Replaced hulls, frame assemblies, engine block structures, core machine blocks required for renewed registration within warranty periods.
- Production facility workshops;
- Production, business facility warehouses, dining halls, parking facilities.
- Houses, land of poor households;
- Houses, land of ethnic minorities in difficult areas, Central Highlands regions;
- Houses, land of households, individuals from communes under special difficulty socio-economic development programs for remote, mountainous, and inaccessible areas.
- Non-motorized ships, boatload under 15 tons;
- Motorized ships, total engine output up to 15 horsepower;
- Ships, boats with passenger capacity up to 12 people;
- High-speed passenger ships (Fast ferry or junk), garbage gathering ships, or ships and boats transporting containers.
- Houses, land of private-investment implementing facilities in education-training; vocational training; health; culture; sports; environment registered for land usage rights, house ownership serving these activities as the law states.
- Non-public operational facilities' houses, land registered for land usage rights, house ownership for activities like education-training; health; culture; sports; science and technology; environment; society; population, family, child protection under the law.
- Houses, land of science and technology enterprises registered per legal regulations for usage rights, house ownership.
- Public passenger transport vehicles by bus using clean energy.
What are cases of exempt from licensing fee in Vietnam in 2025? (Image from the Internet)
Which entities are subject to licensing fees in Vietnam?
Pursuant to Article 3 of Decree 10/2022/ND-CP, the subjects to licensing fees include:
- Houses, land.
- Hunting rifles; guns for practice and sports competition.
- Vessels under inland waterway traffic laws and maritime laws (hereafter referred to as ships), including barges, motorboats, tugboats, pushers, submarines, and submersibles; excluding floating docks, floating storage, and mobile platforms.
- Boats, including yachts.
- Aircraft.
- Two-wheeled motorcycles, three-wheeled motorcycles, motorized bicycles, and vehicles similar to motorcycles, motorized bicycles that must register and display a number plate issued by competent state authorities (hereafter referred to as motorbikes).
- Automobiles, trailers, or semi-trailers pulled by automobiles, and vehicles similar to automobiles must be registered and display number plates from competent state authorities.
- Hulls, frame assemblies, engine block structures, and asset core machine parts replaced and registered with competent state agencies.
+ Ships legislated by inland waterway traffic and marine laws (hereafter referred to as ships), including barges, motorboats, tugs, pushers, submarines, and submersibles; except floating docks, floating storage, and mobile platforms.
+ Boats, including yachts.
+ Aircraft.
+ Two-wheeled motorcycles, three-wheeled motorcycles, motorized bicycles, and vehicles similar to motorcycles, motorized bicycles requiring registration and number plates from competent authority henceforth referred to as motorbikes.
+ Automobiles, trailers, semi-trailers pulled by automobiles, and similar vehicles requiring registration and number plates from competent authority.
What are details of the Form 01/LPTB - Licensing fee declaration applicable to houses and land in Vietnam?
Pursuant to Form 01/LPTB issued with Circular 80/2021/TT-BTC stipulating the declaration form for licensing fees applying to houses, land:
Download the Form 01/LPTB - Licensing fee declaration applicable to houses and land in Vietnam Here
