What is the registration fee in Vietnam?

Vietnam charges a registration fee (lệ phí trước bạ) of 0.5% of the property's transfer or assessed value, paid by the buyer when registering title. It is the headline acquisition tax on real estate.

Who pays the 2% personal income tax?

The seller normally pays personal income tax of 2% on the property transfer value when disposing of real estate. By agreement the buyer sometimes covers it, so the tool lets you include or exclude it.

Is there an exemption for a first or only home?

Vietnam grants PIT exemptions in specific cases, such as transfers between close family members or where the seller owns only one home and meets holding conditions. Confirm eligibility with a local notary before relying on it.

What other fees apply?

Beyond the registration fee and income tax, expect notarisation fees on a sliding scale, a cadastral/appraisal fee, and small administrative charges. These are usually modest relative to the main levies.

Tax is based on the higher of the contract price and the provincial land-price framework. If the declared price is below the official table value, authorities use the table value, so the base can exceed your contract figure.

Vietnam Stamp Duty / Transfer Tax Calculator

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The Vietnam Stamp Duty / Transfer Tax Calculator estimates the cost of transferring property in Vietnam. The headline charge is the registration fee (lệ phí trước bạ) at 0.5% of the transfer value, paid by the buyer, while the seller typically pays 2% personal income tax on the transfer value.

How it works

The tool applies each levy to the transfer value and lets you choose which to include, since they fall on different parties:

registration fee (buyer)   = value × 0.5%
personal income tax (seller) = value × 2%
notary fee                 ≈ sliding scale, modest
total = selected levies + notary fee

The tax base is the higher of the contract price and the provincial land-price table, so the authorities may tax a value above your declared price.

Example and notes

On a 3,000,000,000 VND property, the buyer’s registration fee is 15,000,000 VND and the seller’s 2% income tax is 60,000,000 VND. Including both with a notary fee gives a combined transfer cost a little above 75,000,000 VND.

Exemptions exist for transfers between close family and certain single-home sellers. Provincial table values and notary scales vary, so confirm the exact base and any exemption with a local notary.