Contents
I. GENERAL PROVISIONS ON REGISTRATION FEES
Fee is a fixed amount that organizations and individuals must pay when being provided with public services by state agencies serving state management as prescribed in the List of fees issued together with the Law on Fees and Charges 2015.
Thus, registration fee is the amount of money predetermined by state agencies on assets that individuals and organizations are obliged to pay.
On the principle of determining the amount of registration fee:
- The fee collection rate is predetermined, not intended to offset costs;
- The registration fee is calculated as a percentage of the property value;
- Ensure fairness, openness, transparency and equality of rights and obligations of citizens.
Dossiers of making registration tax returns for houses and land:
- Property registration fee declaration
- Copies of old red books or related documents proving ownership
- Copy of the contract of sale/transfer of real estate
- In case individuals and organizations are exempt from registration fees, they need to submit copies of documents proving in accordance with the law when buying, selling, or transferring.
II. SUBJECTS SUBJECT TO REGISTRATION FEES
The subjects are subject to registration fees as follows:
- House, land
- Hunting guns; guns used for training or sports
- Ships in accordance with regulations of the law on inland waterway transport and the maritime law (hereinafter referred to as “ships”), including barges, canoes, tugs, pushers, submarines, and submersibles; except for floating docks, floating storage units, and mobile offshore drilling units
- Boats, including yachts
- Aircraft
- Two-wheeled or three-wheeled motorcycles, mopeds, and equivalences subject to registration fees and fitted with license plates issued by competent state agencies (hereinafter referred to as “motorcycles”).
- Motor vehicles, trailers or semi-trailers towed by motor vehicles, and equivalences subject to registration fees and fitted with license plates issued by competent state agencies.
- Frame, chassis assembly, engine assembly, and engine block of the property prescribed in Clauses 3, 4, 5, 6, and 7 of this Article, when replaced, subject to registration with competent state agencies.
Applicants of registration fees:
Organizations and individuals whose assets are subject to the above registration fees must pay registration fees when registering ownership and use rights with competent state agencies, except for cases subject to exemption from registration fees as prescribed by law.
III. HOW TO CALCULATE REGISTRATION FEE
Regulations on the rate of registration fee collection (%) are as follows:
- Houses and land: 0.5% (houses, including: houses, working houses, houses used for other purposes; land, including: agricultural land and agricultural fee land in accordance with the Law on Land, regardless of whether the land has been built or not yet built)
- Hunting guns; guns used for training or sports: 2%
- Ships, including barges, canoes, tugs, pushers, submarines, submersibles; boats, including yachts; aircraft: 1%
- Motorcycles: The fee is 2%, in some cases there will be a separate revenue.
- Motor vehicles, trailers or semi-trailers towed by motor vehicles, or equivalences: 2%
The registration fee for the above-mentioned assets is a maximum of 500 million VND/1 asset/1 registration, except for cars carrying people with 9 seats or less, aircraft, yachts.
Particularly for the calculation of registration fees for houses and land, it is specified as follows:
Registration fee = fee x registration fee
Inside:
- The fee is 0.5%
- The levels of submission on a case-by-case basis are specifically defined as follows:
- For registration and issuance of GCNQSDD: Registration fee = 0.5% x (Price of 01 m2 of land in the Land Price List x Bookable area)
- For real estate transfers:
- Case 1: The price of houses and land in the transfer contract is higher than the price of houses and land prescribed by the provincial People’s Committee: Registration fee payable = 0.5% x (price in the contract x area of the house or land transferred)
- Case 2: The price of houses and land in the transfer contract is lower than the price of houses and land prescribed by the provincial People’s Committee: For land, registration fee = 0.5% x (price of 01 m2 of land in the land price list x transfer area); for houses, registration fee = 0.5% x (the area of the house subject to registration fee x price of 01 m2 ( VND/m2) x the rate (%) of remaining quality)
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