Vietnam: Summary of 22 cases of exemption from house and land registration fees

No.

Case

Legal basis

1

Real property at which diplomatic missions, consular offices, representative agencies of United Nations’ international organizations or residence of heads thereof is located.

Clause 1 Article 9 of Decree No. 140/2016/NĐ-CP

2

Real property inherited or donated between spouses; parents and biological children; parents and adopted children; parents and daughters-in-law; parents and sons-in-laws; paternal or maternal grandparents and grandchildren; biological siblings, and certified by competent government authorities with regard to land use right and ownership of housing and property attached to the land.

Clause 10 Article 9 of Decree No. 140/2016/NĐ-CP

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:

- Public purposes as prescribed by the law on land.

- Mineral exploration and mining; or scientific research pursuant to a license or certificate granted by the competent authority;

- 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.

Clause 3 Article 9 of Decree No. 140/2016/NĐ-CP amended by Decree No. 20/2019/NĐ-CP

4

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

Clause 4 Article 9 of Decree No. 140/2016/NĐ-CP

5

Agricultural land transferred between households or individuals in the same commune, ward or town for facilitating agricultural production.

Clause 5 Article 9 of Decree No. 140/2016/NĐ-CP

6

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

Clause 6 Article 9 of Decree No. 140/2016/NĐ-CP

7

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

Clause 7 Article 9 of Decree No. 140/2016/NĐ-CP

8

Real property for public use by religious organizations accepted by the government or licensed for operation.

Clause 8 Article 9 of Decree No. 140/2016/NĐ-CP

9

Cemetery land.

Clause 9 Article 9 of Decree No. 140/2016/NĐ-CP

10

Residential housing that households or persons have acquired through individual housing development.

Clause 11 Article 9 of Decree No. 140/2016/NĐ-CP

11

Real property, peculiar property or specialized property for national defense and security.

Clause 13 Article 9 of Decree No. 140/2016/NĐ-CP

12

State-owned real property used as the office of government agencies, people's armed forces, public service providers, political organizations, socio-political organizations, social - vocational organizations.

Clause 14 Article 9 of Decree No. 140/2016/NĐ-CP

13

Houses and land being compensation or serving relocation (including those purchased with compensation money or assistance) upon the expropriation by the State of houses or land in accordance with regulations of law (The exemption from registration fees specified in this Clause is granted to the entities whose houses and land are expropriated).

Clause 15 Article 9 of Decree No. 140/2016/NĐ-CP amended by Decree No. 20/2019/NĐ-CP

14

Donatories apply for registration of ownership of houses of gratitude, philanthropic housing, or humane subsidized houses and of land use right thereof.

Clause 20 Article 9 of Decree No. 140/2016/NĐ-CP

15

Factories; warehouses, dining halls and car parking facilities of businesses. The factories prescribed in this Clause are defined in accordance with regulations of law on classification of construction works.

Clause 25 Article 9 of Decree No. 140/2016/NĐ-CP amended by Decree No. 20/2019/NĐ-CP

16

Residential real property of poor households; residential real property of minority ethnic people in communes, wards and towns in disadvantaged areas or Central Highlands; residential real property of households and individuals in communes covered by socio-economic development programs for harshly disadvantaged communes, mountainous and remote regions.

Clause 26 Article 9 of Decree No. 140/2016/NĐ-CP

17

Real property contributed by private investors in education - vocational training; health care; cultural activities; sports and gymnastics; environment.

Clause 28 Article 9 of Decree No. 140/2016/NĐ-CP

18

Real property registered under non-state entities for education - training; health care; cultural activities; sports and gymnastics; science and technology; environment; society; population, family, child care and protection.

Clause 29 Article 9 of Decree No. 140/2016/NĐ-CP

19

Real property registered under scientific and technological enterprises as per the laws.

Clause 30 Article 9 of Decree No. 140/2016/NĐ-CP

20

Entities having acquired a certificate of ownership and right of use shall be exempted from re-registration fee in the following circumstances:

- Property certified with regard to ownership and right of use by competent authorities then re-certified without any change to proprietor(s).

- Assets of state-owned enterprises, public service providers which are equitized to become a joint-stock company or otherwise restructured as per the laws.

- Assets of a household to which a certificate of ownership or right to use has been issued and which are then divided in accordance with law between the household members for re-registration.

- Assets of organizations or individuals to which a certificate of ownership or right to use has been issued but the certificate of ownership or right to use is re-issued because of the former certificate due to the loss or deterioration of the certificate.

- Registration fee is not chargeable on the increase in land size upon re-certification of land use right without any change to land boundary.

- Entities allotted land by the government then having obtained a certificate of land use right, if later subjected to rent such land, shall pay at once the full rental for the entire duration of lease.

- Where the land use right is re-registered because the state allows land repurposing without change of the person who has the land use right and is not required to pay land levy upon land repurposing.

Clause 16 Article 9 of Decree No. 140/2016/NĐ-CP amended by Decree No. 20/2019/NĐ-CP

21

In the following event, registration fee is not chargeable on a property on which its proprietor has paid registration fee (except circumstances in which registration fee is exempted) before being transferred to and registered under another entity:

- An organization, individual or member of a cooperative business invest their property into an enterprise, credit institution, or cooperative business; or an enterprise, credit institution or cooperative business dissolves, undergoes a division or withdraws the capital constituents that its shareholding entities have contributed.

- An enterprise circulates its property internally; or state-funded organizations circulate their property internally at the discretion of competent authorities.

Clause 17 Article 9 of Decree No. 140/2016/NĐ-CP

22

Entities receive portions of a divided property or contribute their property as a result of the division, consolidation, merger or renaming of an organization according to competent authorities' decisions provided that prior registration fee has been paid on such property.

Clause 18 Article 9 of Decree No. 140/2016/NĐ-CP