Bases for calculating registration fees for houses and land from March 1, 2022

From March 1, 2022, the basis for calculating registration fees for houses and land is specified in Decree 10/2022/ND-CP .

Bases for calculating registration fees for houses and land from March 1, 2022

Bases for calculating registration fees for houses and land from March 1, 2022 (Illustration image)

Accordingly, the basis for calculating the registration fee is the registration fee calculation price and the registration fee collection rate (%). In there:

(*) The registration fee for houses and land is 0.5%.

(**) The price for calculating the registration fee for houses and land is specified in Clause 1, Article 7 of Decree 10/2022/ND-CP as follows:

- The price for calculating registration fee for land is the land price in the land price list promulgated by the People's Committee of the province or centrally run city in accordance with the law on land at the time of registration fee declaration.

In case land is leased from the State in the form of one-time payment of land rental for the entire lease period, but the land lease term is smaller than the term of the type of land specified in the land price list issued by the People's Committee of the province or centrally run city. The land price of the land lease term for which the registration fee is calculated is determined as follows:


- The price for calculating the registration fee for houses and land in some special cases: - The price for calculating the registration fee for houses is the price promulgated by the People's Committee of the province or centrally run city in accordance with the law. on construction at the time of registration fee declaration.

+ For state-owned houses sold to current tenants in accordance with the law on sale of state-owned houses, including land attached: is the actual selling price as decided by the People's Committee of the province or city centrally run city.

+ Price for calculating registration fee for houses and land purchased by auction or bidding method in accordance with the law on auctions and bidding: is the actual winning auction or bidding price stated on the invoice or certificate. words as prescribed by law or the auction winning price, actual bidding according to the minutes of winning the auction or bidding or according to the written approval of auction or bidding results (if any) issued by competent state agencies. permission.

+ The registration fee calculation price for multi-storey multi-family houses and apartment buildings includes the allocated land value. The allocated land value is determined by the land price in the Land Price List issued by the People's Committee of the province or centrally run city multiplied by the allocation coefficient.

The allocation coefficient is determined according to the provisions of Decree 53/2011/ND-CP .

Note: In case the price of house and land in the house purchase and sale contract or the land use right transfer contract is higher than the price issued by the People's Committee of the province or centrally run city, the price for calculating the registration fee for the house or land is the price in the land use right transfer contract, house purchase and sale contract.

>>See more  detailed instructions on the price to calculate the house and land registration fee in 2022

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