Parents gifting a house, a brother gifting land — real-estate gifts are Vietnam’s most common family transaction, yet many get the order wrong: re-title first, pay tax later… then get fined. The right sequence is notarise → declare tax → re-title, with 2 payments due.
4-step real-estate gift procedure
- Step 1 — Notarised gift contract: both parties sign the land/house gift contract at a notarial practice organisation. Files: land-use certificate, IDs, relationship proof (for exemption claims).
- Step 2 — Tax declaration: file PIT + registration-fee declarations at the district Tax Department where the property sits within 10 days of notarisation (late = penalties).
- Step 3 — Pay: receive the tax notice, pay into the state budget.
- Step 4 — Re-title: file change registration at the Land Registration Office — receive the certificate in the donee’s name.
2 payments (if not exempt)
- PIT: 10% × (property value − VND 20M) — value per the provincial land price table (not a below-table private price).
- Registration fee: 0.5% × property value (land price table) — paid by the donee on ownership registration (Decree 140/2016/ND-CP).
- Example: a VND 3B (table value) gifted house, non-exempt → PIT = 10% × (3B − 20M) = 298M; fee = 0.5% × 3B = 15M.
Exemptions: 5 family groups
PIT- and fee-exempt between: spouses; biological/adoptive parents–children; parents-in-law–children-in-law; grandparents–grandchildren; siblings.
FAQs
Gifting to non-relatives?
Allowed — no legal bar on gifting outsiders. But both payments apply in full (no exemption), valued per the land price table.
Handwritten land-gift notes valid?
No — land gift contracts require notarisation for validity (Land Law). Handwritten notes can’t re-title; courts may void them in disputes.
Foreigners receiving gifted Vietnamese real estate?
Foreigners may only own houses in commercial projects under the Housing Law — gifted houses outside eligible projects can’t re-title. Land: foreigners can’t receive land-use rights (save special statutory cases).
Contact us
FLAT Law Firm advises foreign nationals and their families on inheritance, wills, driving licences, health insurance and money transfers in Vietnam. Contact us for advice on your specific case.