Transferring a land title (red book) in Vietnam involves more than personal income tax — the buyer must also pay a registration fee declared on Form 01/LPTB. Colloquially called a “registration tax”, it is in fact a fee (0.5%), distinct from the 2% personal income tax borne by the seller. Declaring on the wrong form or miscalculating the taxable value are the two most common reasons dossiers are returned.
1. When must the registration fee be paid?
Under Decree 10/2022/ND-CP: houses and land are subject to the registration fee (Article 3); organisations and individuals registering house ownership or land use rights must pay (Article 4). In short, most title transfers (sale, transfer, inheritance, gifts…) require declaration and payment of the fee.
Keep the two payments on transfer clearly apart:
- Registration fee 0.5% — borne by the buyer (declared on Form 01/LPTB);
- Personal income tax 2% of the transfer price — borne by the seller.
2. Calculation: 0.5% of the taxable value — take the higher
The rate for houses and land is 0.5% (Article 8, Clause 1 of Decree 10/2022). Formula: Fee = Taxable value × 0.5%.
The taxable value is set under Article 7 of Decree 10/2022:
- For land: the price in the Land Price Table issued by the provincial People’s Committee at the time of declaration;
- For houses: the price set by the provincial People’s Committee;
- Where the contract price is higher than the table price → the contract price applies.
In other words, the tax authority takes the higher of the contract price and the land price table — not always the contract price. Note: Circular 67/2025/TT-BTC (effective 01/7/2025, amending Circular 13/2022/TT-BTC) abolished point a, Clause 1, Article 3 of Circular 13/2022 on this principle — use the consolidated version of Circular 13/2022, not the original text mechanically.
Annual Land Price Tables from 01/01/2026: Article 159, Clause 3 of the Land Law 2024 provides for annually issued land price tables — the fee’s taxable value from 2026 follows the table of the declaration year.
3. Form 01/LPTB — the correct issuing instrument is Circular 80/2021
The most common citation trap: Form No. 01/LPTB — the registration fee declaration (for houses and land) — is issued in Annex II of Circular 80/2021/TT-BTC, not Circular 13/2022/TT-BTC (Circular 13/2022 only guides Decree 10/2022). The form has been amended by points a, e, g, Clause 7, Article 1 of Circular 40/2025/TT-BTC — use the latest version when filling it in.
The main items on the declaration:
- Taxpayer information (buyer/transferee);
- House and land characteristics: plot number, map sheet, location, land use purpose, area, land origin, actual transfer value;
- Fee-exempt cases (if any);
- Documents attached to the declaration (notarized transfer contract, land use right certificate…).
After receiving the dossier, the tax authority issues the Registration Fee Payment Notice (Form 01-1/LPTB).
4. Dossier, filing place and procedure
Filing place: the inter-agency one-stop section or the Tax Sub-department of the locality where the house/land is located. Declaration and payment follow tax administration law (Article 11 of Decree 10/2022).
The actual sequence:
- The Land Registration Office transfers the cadastral information slip to the tax authority;
- The tax authority issues the Payment Notice (Form 01-1/LPTB) — within 03 working days (per Decision 3078/QD-BTC of 2025);
- The taxpayer pays no later than 30 days from the notice issuance date (Article 18, Clause 8 of Decree 126/2020/ND-CP), except where deferred payment is granted.
5. Family exemptions — declaration still required; deferred payment
Exemption (Article 10, Clause 10 of Decree 10/2022): houses and land received by inheritance or gift among family members are exempt — spouses; parents and biological/adopted children; parents-in-law and sons/daughters-in-law; grandparents and grandchildren; biological siblings. Exempt persons must still file the declaration dossier — exemption from payment does not mean exemption from declaration.
Deferred payment (Article 9 of Decree 10/2022): households and individuals granted deferral of land use levies may defer the registration fee; on transfer or gift (except gifts to family members covered by Article 10, Clause 10), the full deferred amount must be paid first.
Inheritance and gifts: use the personal income tax declaration Form 11/KK-TNCN, not Form 01/LPTB.
FAQs
What is the registration fee rate on title transfer?
0.5% of the taxable value (Article 8, Clause 1 of Decree 10/2022) — distinct from the seller’s 2% personal income tax.
Which instrument issues Form 01/LPTB?
Annex II of Circular 80/2021/TT-BTC (amended by Circular 40/2025/TT-BTC) — not Circular 13/2022/TT-BTC.
Is the taxable value always the contract price?
No. The higher of the contract price and the Land Price Table applies (Article 7 of Decree 10/2022).
What is the payment deadline?
No later than 30 days from the tax authority’s payment notice (Article 18, Clause 8 of Decree 126/2020), except deferred cases.
Is inheriting a house from parents subject to the fee?
Exempt under Article 10, Clause 10 of Decree 10/2022, but the declaration dossier must still be filed; use Form 11/KK-TNCN for the income tax part.
Cited legal bases
- Decree 10/2022/ND-CP on registration fees: Articles 3, 4 (scope, payers); Article 8, Clause 1 (0.5% rate); Article 7 (taxable value); Article 11 (declaration, payment); Article 9 (deferral); Article 10, Clause 10 (exemptions).
- Decree 126/2020/ND-CP: Article 18, Clause 8 (30-day payment deadline).
- Circular 80/2021/TT-BTC: Annex II (Form 01/LPTB); amended by Circular 40/2025/TT-BTC.
- Circular 13/2022/TT-BTC guiding Decree 10/2022; amended by Circular 67/2025/TT-BTC (effective 01/7/2025).
- Land Law 31/2024/QH15: Article 159, Clause 3 (annual land price tables from 01/01/2026).
Need help with the registration fee declaration, land title transfer, exemptions or deferred payment? Contact FLAT Law Firm via the Contact page.
The information above is for reference only and does not constitute legal advice.
Transparency note: This article was drafted by FLAT Law Firm’s AI content production system and reviewed by the internal review board (AI Legal Council QA). It has not been reviewed by a human lawyer.