House and land are assets subject to registration fee, however, if they fall into the following cases, they will be exempted from registration fee according to Decree 10/2022/ND-CP .
Article table of contents
The latest 20 cases of houses and land are exempt from registration fees (Artwork)
(1) Houses and land that are the headquarters of diplomatic missions, consular offices, representative offices of international organizations under the United Nations system, and houses of heads of diplomatic missions , consular offices, representative offices of international organizations under the United Nations system in Vietnam.
(2) Land allocated or leased by the State in the form of one-time payment of land rental for the entire lease period and used for the following purposes:
- Use for public purposes in accordance with the law on land.
- Exploration and exploitation of minerals; scientific research under license or certification by a competent state agency.
- Investment in construction of infrastructure (regardless of land inside or outside industrial parks or export processing zones), investment in building houses for transfer, including cases where organizations and individuals receive the transfer to continue their work. continue to invest in the construction of infrastructure, invest in the construction of houses for transfer. In these cases, if the ownership or use rights are registered for rental or self-use, a registration fee must be paid.
(3) Land allocated, leased or recognized by the State to be used for the purpose of agricultural production, forestry, aquaculture, and salt making.
(4) Agricultural land for conversion of use rights between households and individuals in the same commune, ward or township in order to facilitate agricultural production in accordance with the provisions of the Land Law.
(5) Agricultural land reclaimed by households and individuals by themselves in accordance with the land use planning approved by a competent state agency, without dispute, but granted by a competent state agency. Certificates of land use rights.
(6) Land leased from the State in the form of annual land rental payment or leased from organizations or individuals that already have the lawful land use rights.
(7) Houses and land used for community purposes by religious organizations or belief establishments recognized or permitted to operate by the State.
(8) Land for cemeteries and graveyards.
(9) House, land inherited or given as a gift between: Husband and wife; biological father, natural mother with natural child; adoptive father, adoptive mother with adopted child; father-in-law, mother-in-law with daughter-in-law; father-in-law, mother-in-law with son-in-law; grandfather, grandmother with grandson; grandfathers, grandmothers with grandchildren; Brothers, sisters and brothers are now granted certificates of land use rights and ownership of houses and other land-attached assets by a competent state agency.
(10) Houses of households and individuals created through the form of separate housing development in accordance with the Law on Housing.
(11) House, land, special property, special-use property, property in service of specialized management in service of national defense and security.
(12) Houses and land on public property used as headquarters of state agencies, people's armed forces units, public non-business units, political organizations, socio-political organizations, and organizations socio-political-professional organizations, social organizations, socio-professional organizations.
(13) Houses and land shall be compensated and resettled (including houses and land purchased with compensation and support money) when the State recovers houses and land in accordance with law.
The registration fee exemption specified in this Clause shall apply to subjects whose houses and land have been recovered.
(14) Property of an organization or individual that has been granted a certificate of ownership or use right upon re-registration of ownership or use rights is exempt from paying registration fees in the following cases:
- Property that has been granted a certificate of ownership or common use right of the household or family members when dividing such property according to the provisions of law to family members for re-registration; consolidated property of husband and wife after marriage; property to be distributed to husband and wife upon divorce according to a legally effective judgment or decision of the Court.
- Assets of organizations and individuals that have been issued with certificates of ownership and use rights when they are re-issued with certificates of ownership and use of properties because the certificates are lost, torn, stained, smudged, damaged. Organizations and individuals are not required to declare and carry out registration fee exemption procedures when they are re-granted certificates of ownership and use rights by a competent state agency in this case.
- In case when the land use right certificate is reissued, there is a difference in the increased land area but the boundary of the land plot remains unchanged, the registration fee for the increased land area will be exempted from paying registration fee.
- Organizations and individuals that have been allocated land by the State and have been granted a certificate of land use rights must switch to renting land with one-off rental payment for the entire lease period as prescribed by the Land Law from January 1. March 2022.
- In case the land use right is re-registered because the State allows the change of land use purpose without changing the land use right holder and is not subject to land use levy when changing the use purpose. land in accordance with the law on collection of land use levy.
(15) Houses of gratitude, houses of great solidarity, houses supported with humanitarian nature, including land attached to the house, are registered to own and use the name of the donor.
(16) Workshop of the production establishment; warehouses, canteens, garages of production and business establishments. Workshops specified in this Clause shall be determined according to the law on decentralization of construction works.
(17) Houses, residential land of poor households; houses and residential land of ethnic minorities in communes, wards and townships in disadvantaged areas, the Central Highlands; houses and residential land of households and individuals in communes under the Socio-economic Development Program in extremely difficult communes, mountainous, remote and isolated areas.
(18) Houses and land of establishments carrying out socialization in the fields of education - training and vocational training; medical; cultural; sports; environment in accordance with the law on registration of land use rights and house ownership for these activities.
(19) Houses and land of non-public establishments that register land use rights and house ownership rights in service of activities in the field of education and training; medical; cultural; sports; science and technology; environment; society; population, family, protection and care of children according to the provisions of law; except for the case specified in (18) .
(20) Houses and land of science and technology enterprises with registration of land use rights and house ownership rights according to the provisions of law.
Jewel
