Taxes and fees when buying or selling property: 2% PIT, 0.5% registration fee, notary

Basis: Circular 111/2013/TT-BTC (personal income tax), Decree 10/2022/NĐ-CP and Circular 13/2022/TT-BTC (registration fee), Circular 257/2016/TT-BTC (notary fee). A new personal income tax law takes effect from 01/7/2026, so check the current documents before paying. Updated 24/10/2026.

When buying or selling property, besides the agreed price there are three main items: personal income tax, the registration fee and the notary fee. Knowing each in advance keeps your budget from falling short on notarisation day.

1. Personal income tax: 2% of the transfer price

• Formula: personal income tax = transfer price × 2%.
• Payer: by law, the seller. The parties may agree that the buyer pays on their behalf, but the obligation remains with the seller, so state it clearly in the contract.
• Taxable price: for transfers of land-use rights, taxable income is based on the land price in the locality's land price list; in other cases, by the price of each transfer. Check the tax authority's notice when preparing the dossier.
• New law: according to compiled information, the 2025 Personal Income Tax Law effective 01/7/2026 still keeps 2% for real estate transfers. Ask the tax authority for detailed guidance when filing.

2. Registration fee: 0.5%

The registration fee on houses and land is 0.5% of the fee base. The base for land is the price in the land price list issued by the provincial or city People's Committee; guided by Decree 10/2022/NĐ-CP and Circular 13/2022/TT-BTC. By custom the buyer pays; the parties may agree otherwise.

Apartments are usually calculated by the house price issued by the provincial People's Committee or by the price in the contract, depending on the case, so ask the tax authority how it is calculated for your unit.

3. Notary fee: by contract value

The notary fee applies uniformly nationwide under Circular 257/2016/TT-BTC (amended by Circular 111/2017/TT-BTC), calculated on the asset value or contract value; for a house attached to land, on the total value of land and house.

Contract value	Notary fee
Over 100 million to 1 billion VND	0.1% of value
Over 10 billion to 100 billion VND	5.2 million VND + 0.03% of the amount above 10 billion
Over 100 billion VND	32.2 million VND + 0.02% of the amount above 100 billion, maximum 70 million VND

For the bands from 1 to 10 billion, check Article 4 of the circular; for a 3 billion unit, the fee is about 2.2 million VND. Besides the fee there is a notary remuneration agreed with you by the notary office, within the provincial People's Committee's ceiling and posted publicly; ask for a receipt that shows both items.

4. Example: a home transferred at 3 billion VND

Item	Calculation	Amount	Usually paid by
Personal income tax	3 billion × 2%	60 million	Seller
Registration fee	3 billion × 0.5%	15 million	Buyer
Notary fee	per schedule	about 2.2 million	Agreed
Fees for issuing / reissuing the certificate and dossier appraisal	per local rules	being updated	Buyer

The example registration fee is assumed on a 3 billion price; in practice it may be calculated on the price set by the provincial People's Committee, so the figure may differ. The total is about 77 million VND, not counting certificate fees and notary remuneration, or about 2.6% of the sale price.

5. When personal income tax is exempt

According to a Batdongsan.com.vn summary based on Circular 111/2013/TT-BTC, personal income tax is exempt for transfers between close family members (spouses, parents and children), or when an individual has only one home or one residential land parcel that meets the circular's conditions. Ask the tax authority about the detailed conditions (ownership period, supporting documents) before relying on this rule to set a sale price.

6. Tips to avoid missing costs

1. Ask the seller which documents they hold: a certificate already issued or only a sale contract, because the tax procedure differs.
2. Write in the deposit contract: which party pays personal income tax, registration fee and notary fee.
3. Add these to the total capital you must prepare, along with loan fees if any. See Costs on top of the apartment price and Costs when selling a home.
4. The price in the contract must be the real price; stating a lower one to cut tax carries legal risk for both sides.

7. When to pay and documents to prepare

Usually the two sides sign the transfer contract at a notary office, then file the tax declaration, registration fee and change-registration dossier with the competent authority; the tax authority sends a notice of the amount payable. The dossier usually includes: the notarised contract, the certificate or legal documents, ID and marital documents of both sides, and the tax and fee declaration. Declaration forms and deadlines may change, so ask the tax authority where the property is located.

When buying a unit without a pink book from the developer, tax and fee obligations may arise at different stages (contract transfer, handover, first issuance of the certificate); see Transferring an apartment sale contract.

• Batdongsan.com.vn (wiki) — Thuế chuyển nhượng bất động sản (2% personal income tax, 0.5% registration fee, exempt cases, legal basis; updated 23/06/2025), accessed 24/10/2026.
• Luat Viet Nam — Phí và thù lao công chứng hợp đồng chuyển nhượng nhà chung cư (Circular 257/2016/TT-BTC, amended by Circular 111/2017/TT-BTC; 0.1% fee for values over 100 million to 1 billion VND; notary remuneration), accessed 24/10/2026.
• The notary fee bands from 1 billion to 10 billion VND and the schedule above 10 billion: the original text could not be opened; see Article 4 of Circular 257/2016/TT-BTC in a legal document database.