Summary of cases of real estate exempted from registration fees in Vietnam

Summary of cases of real estate exempted from registration fees in Vietnam (Internet image)

1. Summary of cases of real estate exempted from registration fees in Vietnam

Cases of exemption from registration fees in Vietnam include:

-  Houses and land at which diplomatic missions, consular offices, representative agencies of United Nations’ international organizations, or residence of heads thereof is located.

-  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 agency;

+ 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.

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

- Agricultural land transferred between households or individuals in the same commune, ward or town for facilitating agricultural production in accordance with the Law on Land.

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

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

- Houses and land for public use by religious organizations accepted by the state or licensed for operation.

- Cemetery land.

-  Houses and land inherited or gifted 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 state agencies with regard to land use right and ownership of housing and property on land.

- Residential housing that households or persons have acquired through individual housing development as prescribed in the Law on Housing.

- Houses, land, peculiar property, or specialized property for national defense and security.

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

- 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 is granted to the entities whose houses and land are expropriated.

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

- 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.

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

- Houses, land contributed by private investors in education - vocational training; health care; cultural activities; sports and gymnastics; environment who have their land use right or house ownership registered for the same purposes as per the laws.

- Houses, land 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 as per the laws, except those defined in Clause 28 of Article 10 of Decree 10/2022/ND-CP.

- Houses, land registered under scientific and technological enterprises as per the laws.

(Article 10 of Decree 10/2022/ND-CP)

2. Payers of registration fees in Vietnam

Organizations or individuals in possession of a property subject to registrations fees shall pay such fees to competent state agencies upon the registration of ownership and/or use of such property, except for cases subject to exemption from registration fees in accordance with regulations

(Article 4 of Decree 10/2022/ND-CP)

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