Costs of selling a home — tax, notarisation, brokerage, mortgage release

Legal basis: Law on Personal Income Tax No. 109/2025/QH15 (dated 10/12/2025, effective 01/07/2026), Decree 253/2026/NĐ-CP (dated 30/06/2026); Circular 257/2016/TT-BTC on notary fees (amended by Circulars 111/2017/TT-BTC and 74/2022/TT-BTC); Decree 10/2022/NĐ-CP on registration fees (amended by Decree 175/2025/NĐ-CP) · Updated 20/10/2026.

When selling an apartment that already has a pink book, there is one cost the seller will certainly bear: personal income tax of 2% of the transfer price. The other items — notary fee, brokerage fee, loan settlement costs — depend on what the two parties agree and on the unit's situation. The new Law on Personal Income Tax, effective from 1 July 2026, keeps the 2% rate.

Personal income tax: 2% of the transfer price

• How it is calculated: tax = transfer price × 2%. The rate applies to the sale price, not the profit, so you still pay tax when selling at a loss.
• Taxable price: the price stated in the notarised contract. If that price is lower than the land price table or the house registration-fee price issued by the provincial People's Committee, the tax authority uses the provincial price.
• Who pays: the seller. The parties may agree that the buyer pays on the seller's behalf; in that case, state it clearly in the sale and purchase contract.
• When: when the transfer contract takes effect (for a unit with a pink book: once notarisation is complete).

Cases exempt from tax (Decree 253/2026/NĐ-CP):

• Selling your only home in Vietnam, owned for 183 days or more up to the time of transfer, and selling the whole unit. If you own another home, including off-plan housing, the exemption does not apply. Individuals self-declare and are responsible if the declaration is wrong.
• Transfers between spouses, parents and children (including adopted children), parents-in-law and children-in-law, grandparents and grandchildren, and siblings.
• The sole-home exemption does not apply to off-plan housing. For a unit still being paid for under a contract with the developer, see transferring an apartment sale and purchase agreement.

Notary fee: based on the contract value

A sale and purchase contract for housing between individuals must be notarised or certified. The notary fee follows the Ministry of Finance schedule and is based on the contract value:

Contract value	Notary fee
Over 100 million – 1 billion VND	0.1% of the contract value
Over 1 – 3 billion VND	1 million VND + 0.06% of the amount above 1 billion
Over 3 – 5 billion VND	2.2 million VND + 0.05% of the amount above 3 billion
Over 5 – 10 billion VND	3.2 million VND + 0.04% of the amount above 5 billion
Over 10 – 100 billion VND	5.2 million VND + 0.03% of the amount above 10 billion

The maximum is 70 million VND per case. On top of the fee, the notary office may charge a service charge for drafting the contract, certified copies or notarisation outside its office — these charges must be publicly posted. Who pays the notary fee is for the two parties to agree; if they do not agree, the person requesting notarisation pays.

Registration fee: 0.5%, usually paid by the buyer

The registration fee for housing and land is 0.5% of the fee base (the price in the provincial price table; if the contract price is higher, the contract price is used). This is paid by the person registering ownership, i.e. the buyer, unless the contract provides otherwise. You should state this clearly in the deposit agreement to avoid misunderstandings when agreeing the price.

Brokerage and consignment fees

The brokerage service fee is agreed between the two parties in the service contract. At HPR, the fee for consigning a property for sale is negotiated for each property and written into the contract before HPR markets it; sending your details and getting advice on an initial asking price is free of charge. HPR accepts both exclusive and non-exclusive consignments.

Mortgage release costs when the unit has a bank loan

A mortgaged unit must have the bank's consent, or the loan must be settled, before notarisation. The costs include:

• Outstanding principal and interest up to the settlement date.
• Early repayment fee under the credit agreement — each bank and each loan package has its own rate. You should ask the bank for a settlement statement with a specific date before agreeing the price.
• Fee for deregistering the mortgage at the land registration office, at the rate set by the provincial People's Council.

A common approach: the buyer pays part of the deposit so the owner can settle the loan, the bank returns the original pink book, and then the two parties notarise. The deposit agreement should state the amount used to settle the loan, the deadline for releasing the mortgage, the deadline for notarisation and the penalty if either party fails to perform.

Reference example: selling a 3 billion VND apartment

Assumptions: the unit has a pink book, the contract price is 3 billion VND (not lower than the provincial price), the owner has 2 or more units so is not tax-exempt, the unit is not mortgaged, and the seller pays the notary fee.

Item	Amount	Paid by
Personal income tax (2%)	60 million VND	Seller
Notary fee	2.2 million VND	As agreed (example: seller)
Notary service charge	as posted by the notary office	As agreed
Brokerage / consignment service fee	under the service contract	Seller
Registration fee (0.5%)	15 million VND	Buyer
Minimum cost to the seller	about 62.2 million VND + brokerage fee

If the unit is currently let, you should also settle the tenant's rent and deposit before selling — see selling a tenanted apartment. Rental income has its own tax rules: renting out an apartment: the landlord's papers and taxes.

This article is for reference only and does not replace legal or financial advice for your specific case. You should check with the tax authority and the notary office where the apartment is located before signing.

1. Determine the taxable price — compare your intended sale price with the provincial land price table and house registration-fee price; tax is based on whichever is higher.
2. Check whether you are tax-exempt — only home, owned for 183 days or more, whole unit sold; or a transfer between relatives on the statutory list.
3. If the unit has a loan, ask the bank for a settlement statement (outstanding balance, interest, early repayment fee) with a specific date.
4. State in the deposit agreement which party pays each item — 2% tax, notary fee, registration fee, mortgage release fee.
5. Agree the brokerage / consignment service fee in writing before listing the unit.
6. Notarise, declare the tax and file for transfer of title — keep the tax payment receipts and the unit handover record.

Sources in Vietnamese; titles kept in the original, with a short English translation in brackets.

• Government Portal — Quy định thuế thu nhập cá nhân đối với thu nhập từ chuyển nhượng bất động sản (Personal income tax rules on income from real estate transfers), 27 March 2026 (Law on Personal Income Tax No. 109/2025/QH15, Article 14).
• Government Portal — Thuế thu nhập cá nhân đối với thu nhập từ chuyển nhượng bất động sản (Personal income tax on income from real estate transfers), 4 July 2026 (Decree 253/2026/NĐ-CP — taxable price, tax point).
• Government News — Trường hợp nào được miễn thuế thu nhập cá nhân khi chuyển nhượng bất động sản? (Which real estate transfers are exempt from personal income tax?), 2 July 2026 (Decree 253/2026/NĐ-CP dated 30 June 2026, effective 1 July 2026).
• Thu vien Nha dat — Luật Thuế thu nhập cá nhân 2025 (Law on Personal Income Tax 2025), Law No. 109/2025/QH15 dated 10 December 2025, read 20 October 2026.
• Caselaw — Thông tư 257/2016/TT-BTC quy định mức thu phí công chứng (Circular 257/2016/TT-BTC on notary fees), dated 11 November 2016 (Article 4; amended by Circulars 111/2017/TT-BTC and 74/2022/TT-BTC; status "in force", read 20 October 2026).
• LuatVietnam — Ai phải nộp phí công chứng khi mua bán nhà đất? (Who pays the notary fee when buying or selling property?), 7 May 2025.
• Thu vien Nha dat — Mức thu lệ phí trước bạ nhà đất năm 2026 là bao nhiêu? (What is the registration fee for housing and land in 2026?), 19 December 2025 (Decree 10/2022/NĐ-CP, Articles 7, 8; Decree 175/2025/NĐ-CP).
• National Assembly — Luật Nhà ở số 27/2023/QH15 (Law on Housing No. 27/2023/QH15), dated 27 November 2023, effective 1 August 2024 (Article 164 — notarisation of housing sale and purchase contracts).