Vietnam property transfer tax and fees: who pays what

Buying a resale home in Vietnam means the ownership certificate, the pink book (sổ hồng), already exists and is reissued in your name. Several charges come with that transfer. The state’s charges are set by law; the rest are agreed between buyer and seller. The transaction costs calculator adds them up for your price, and this guide explains what each one is and who usually pays.

What the buyer pays

The registration fee (lệ phí trước bạ) is 0.5% of the home’s value, paid once when the home is registered in your name 1. The law takes the higher of the contract price and the province’s official price table. The calculator uses the contract price, so if your contract price is below the table, the real fee will be higher than the calculator shows.

The land registration office charges a title appraisal fee to review the file before the transfer 2, and a certificate issuance fee for the new certificate 3. Each province sets both by a resolution of its People’s Council, so the calculator leaves them blank for you to enter your province’s amounts.

What the seller pays

The seller pays personal income tax on transfer, 2% of the transfer price 4. The two sides may agree that the buyer pays it instead; the contract should say who does.

The seller is exempt when this is their only house or residential land in Vietnam, they have owned it for at least 183 days, and they transfer all of it. Off-plan property does not qualify.

What buyer and seller agree on

A notary office certifies the sale and purchase agreement. The notary fee is tiered by contract value and capped 5. The law does not say which side pays, so buyer and seller agree it, and often the buyer pays.

If a broker is involved, the brokerage agreement sets the fee. The calculator assumes 1% of the price, paid by the seller, as is the market convention, and you can change it between 0% and 3% 6.

Before you pay a deposit

• Ask the seller which price will go into the notarised contract, because the registration fee and the tax are charged on it.
• Agree in writing who pays the personal income tax and who pays the notary.
• Ask the land registration office where the home is for its current appraisal and certificate fees.