Buying your first condominium apartment and about to receive the “red book” (the Certificate of land use rights and ownership of assets attached to land), how much should you budget for the related fees? The answer comprises three main cost items: the registration fee of 0.5% (the largest item), the certificate issuance fee set by each province, and the dossier appraisal fee (if any). This article summarizes the legal framework and how each cost is calculated, under the regulations in force as of 14 October 2026.
1. The three cost items for first-time red book issuance for a condo apartment
When a Certificate is issued for the first time for a condominium apartment, the buyer typically pays:
- Registration fee for houses and land: 0.5% × the registration-fee calculation price — under Decree 10/2022/ND-CP. This is the largest item, collected by the tax authority when the buyer registers ownership;
- Certificate issuance fee: set by the provincial People’s Council under Circular 85/2019/TT-BTC (as amended by Circular 106/2021/TT-BTC). In practice this commonly ranges from tens of thousands to about VND 100,000 per Certificate depending on the locality — but this is not a nationwide rate; you must check the People’s Council resolution of the province where the apartment is located;
- Dossier appraisal fee (if applicable): also set by the provincial People’s Council, charged where the Certificate dossier must go through appraisal.
2. Why there is no single “nationwide red book fee”
This is the most common misconception. Under Circular 85/2019/TT-BTC (amended by Circular 106/2021/TT-BTC), the fee for issuing Certificates of land use rights and house ownership falls within the rule-making authority of the provincial People’s Council — each province or city sets its own rate. Consequently, any figure advertised as a “nationwide red book issuance fee” is inaccurate. The only way to know the exact amount is to look up the People’s Council resolution of the locality where the apartment sits.
3. The 0.5% registration fee: determining the calculation price
The registration fee is the largest cost of first-time issuance, calculated as 0.5% × the registration-fee calculation price under Decree 10/2022/ND-CP. A key point on how the price is determined:
- If the price stated in the sale contract is lower than the price issued by the provincial People’s Committee (the registration-fee price list), the tax authority will apply the People’s Committee’s price to compute the fee;
- The fee is paid by the buyer when registering ownership of the apartment.
4. New development: deferred land use levy upon first-time Certificate issuance
Decree 101/2024/ND-CP (effective 1 August 2024) on registration and Certificate issuance introduces a practically valuable new mechanism: persons granted a Certificate for the first time may defer payment of the land use levy during the period from 1 August 2024 to 31 July 2029, subject to the prescribed conditions. This is a cash-flow support mechanism for homebuyers: instead of paying the entire land use levy upon receiving the Certificate, the homeowner may record the debt and pay on schedule. Check the conditions, time limits and procedures in Decree 101/2024 carefully before applying.
5. General legal framework
The rules above sit within the general framework of the Land Law 2024 (No. 31/2024/QH15) — the statute governing registration and issuance of Certificates of land use rights and ownership of assets attached to land.
Frequently asked questions
How much does first-time red book issuance for a condo apartment cost in total?
There is no single nationwide figure. Total cost = 0.5% registration fee × the calculation price (the largest item) + the Certificate issuance fee per the provincial People’s Council resolution + the dossier appraisal fee (if any). For the exact figure, consult the provincial People’s Committee price list and the People’s Council resolution of the apartment’s locality.
Is the Certificate issuance fee the same in every province?
No. Circular 85/2019/TT-BTC (amended by Circular 106/2021/TT-BTC) delegates rate-setting authority to each provincial People’s Council, so rates differ by locality.
What if the contract price is lower than the People’s Committee price?
The tax authority applies the price issued by the provincial People’s Committee to compute the 0.5% registration fee.
Until when does the land use levy deferral apply?
Under Decree 101/2024/ND-CP, the deferral mechanism applies from 1 August 2024 to 31 July 2029, subject to the Decree’s conditions.
Sources
- Circular 85/2019/TT-BTC (amended by Circular 106/2021/TT-BTC): the fee for issuing Certificates of land use rights and house ownership is set by the provincial People’s Council.
- Decree 10/2022/ND-CP: registration fee for houses and land of 0.5% × the calculation price.
- Decree 101/2024/ND-CP — effective 1 August 2024: registration and Certificate issuance; allows deferral of the land use levy upon first-time Certificate issuance from 1 August 2024 to 31 July 2029.
- Land Law 2024 (31/2024/QH15): general legal framework for registration and Certificate issuance.
This article is for reference only and does not constitute legal advice. The content has been reviewed by the AI Legal Council of FLAT Law Firm and will undergo quality checks before any publication consideration; it is not the legal opinion of a licensed human lawyer. Laws and regulations may change; verify the current legal texts before applying them.
Need advice on first-time red book procedures for your condo apartment? Contact FLAT Law Firm for support.