Estimate taxes and fees when selling, gifting or inheriting property in Vietnam
Enter the price, choose the type of transaction and the relationship between the parties - the table shows each item, who usually pays it, how it is calculated and the estimated amount. Only items with a clear rate are added to the total; items that depend on the locality are listed by name.
Enter the price (or value) of the property to estimate.
The result is an estimate for reference at the general rates and does not replace the payment notice issued by the authorities. Tap each number to see the calculation. TaxDatum.com is run by a private company and is not a government portal.
Each item in the estimate table
Personal income tax on a transfer: 2%
A seller of real estate has income from the transfer and pays tax of 2% of the transfer price. The price used is not lower than the land and house price table set by the province; if the contract states a higher price, the contract price is used. This tax is exempt for transfers between the family relationships listed in the law, and may be exempt when it is the seller's only residential house or land if all conditions are met. Exempt does not mean no filing: the file still needs a return and documents proving the case.
Real estate registration fee: 0.5%
The person registering the land use right or house ownership - the buyer, the gift recipient or the heir - pays a registration fee of 0.5% of the fee base. Property received by inheritance or as a gift between spouses, parents and children (including adopted children, daughters-in-law and sons-in-law), grandparents and grandchildren, and full siblings is exempt. That exemption is written for inheritances and gifts; for sales between relatives, ask the tax office first.
Personal income tax on inheritances and gifts
Receiving property from someone not on the list of exempt relationships - aunts, uncles, cousins, friends - means the recipient pays personal income tax on inheritances and gifts, calculated on the part of the value above the non-taxable threshold set by law. The tool does not fill in a number for this item: the rate and threshold must be looked up in the documents in force or confirmed with the tax office where the property is.
Notary fee, file appraisal fee, certificate issuance fee
These three items are real, but their rates depend on the notary fee schedule and the rules of each province or city, so the tool only lists them and does not add them to the total. Ask a notary office about the fee for the contract value, and ask the one-stop desk or land registration office where the property is about the appraisal and certificate fees.
Who pays: what the law says and what the parties agree
The law names who is liable: the seller pays personal income tax as the person earning the income, and the recipient pays the registration fee as the person registering the transfer. In practice the parties often agree otherwise: in some places "the buyer bears all taxes and fees" is customary, elsewhere each side pays its own part and the notary fee is often split. Any arrangement works, but write it into the contract - who pays what and when. Even if the buyer pays on the seller's behalf, the person named on the income tax return is still the seller - if tax is later reassessed, the tax office deals with the seller.
Three hypothetical examples
1. Sale of a townhouse, contract price 3.2 billion VND
Suppose the two parties are not related, the contract price is 3.2 billion VND, the provincial land and house price table gives 2.1 billion VND, and the seller owns other housing.
Using the contract price (3.2 billion VND) because it is not lower than the price-table value (2.1 billion VND).
| Item | Usually paid by | How it is calculated | Estimate | Note |
|---|---|---|---|---|
| Personal income tax on the transfer | The seller. The parties may agree that the buyer pays it, but the person filing the return is still the seller. | 2% x transfer price (not lower than the price-table value) | 64,000,000 VND64 million VND3,200,000,000 VND x 2% = 64,000,000 VND | |
| Real estate registration fee | The buyer (the person registering the transfer). | 0.5% x fee base (the price-table value; if the contract price is higher, the contract price) | 16,000,000 VND16 million VND3,200,000,000 VND x 0.5% = 16,000,000 VND |
Estimated total80,000,000 VND80 million VND
Personal income tax 64,000,000 VND + Registration fee 16,000,000 VND = 80,000,000 VND
Not including the items that cannot be calculated: notary fee for the transfer contract; file appraisal fee; certificate issuance fee.
2. Parents give their child a house worth 2.4 billion VND
Suppose birth parents give their birth child a house valued at 2.4 billion VND under the provincial price table.
Assuming the tax and fee base equals the value entered (2.4 billion VND). If the value under the provincial land and house price table is higher, the tax office uses the higher value.
| Item | Usually paid by | How it is calculated | Estimate | Note |
|---|---|---|---|---|
| Personal income tax on a gift | The recipient. | Exempt for property received as a gift between the family relationships listed in the law | 0 VNDExemptExempt: 0 VND | You still have to file, with documents proving the relationship (birth certificate, marriage registration...). |
| Real estate registration fee | The recipient (the person registering the transfer). | 0.5% x fee base under the provincial price table (if the stated price is higher, the stated price) | 0 VNDExemptIf the documents for the exemption are not sufficient: 2,400,000,000 VND x 0.5% = 12,000,000 VND | Property received as a gift between these relationships is exempt from the registration fee; you still file the registration fee return and state that it is exempt. |
Estimated total0 VND
Personal income tax 0 VND + Registration fee 0 VND = 0 VND
Not including the items that cannot be calculated: notary fee for the gift contract; file appraisal fee; certificate issuance fee.
3. Nephew inherits his uncle's house, 1.5 billion VND
Suppose an uncle leaves his house to his nephew by will, valued at 1.5 billion VND under the price table. Uncle and nephew are not an exempt relationship.
Assuming the tax and fee base equals the value entered (1.5 billion VND). If the value under the provincial land and house price table is higher, the tax office uses the higher value.
| Item | Usually paid by | How it is calculated | Estimate | Note |
|---|---|---|---|---|
| Personal income tax on an inheritance | The recipient. | The value above the non-taxable threshold set by law x the rate for income from inheritances and gifts | Look up the regulations | Calculated under the regulations - look up the rate and threshold in the documents in force or ask the tax office. The tool does not fill in a number for this item. |
| Real estate registration fee | The recipient (the person registering the transfer). | 0.5% x fee base under the provincial price table (if the stated price is higher, the stated price) | 7,500,000 VND7.5 million VND1,500,000,000 VND x 0.5% = 7,500,000 VND |
Estimated total7,500,000 VND7.5 million VND
Registration fee 7,500,000 VND = 7,500,000 VND
Not including the items that cannot be calculated: personal income tax on an inheritance; notary fee for the document accepting or dividing the estate; file appraisal fee; certificate issuance fee.
Common mistakes
- Stating a contract price lower than the real price to reduce tax. That is a false price declaration. The tax office does not calculate below the price table and may assess the price when it is understated; if discovered, the shortfall is collected with late-payment interest and penalties. The buyer also carries risk: in a dispute the amount in the contract is the first evidence, and when reselling later the recorded cost is lower than reality. This tool calculates on the real price you enter - there is no "understated" mode.
- Assuming an exemption means no filing. A gift between parents and a child still requires a personal income tax return and a registration fee return, with documents proving the relationship; without them the exemption is not granted.
- Assuming every relative is exempt. The list only covers spouses; birth parents, adoptive parents and parents-in-law with children; grandparents with grandchildren; and full siblings. Aunts, uncles, nephews, nieces and cousins are not on it.
- Assuming a sale between relatives is also exempt from the registration fee. The personal income tax on a transfer between these relationships is exempt, but the registration fee exemption is written for inheritances and gifts. Ask first so you are not short of money when filing.
- Counting on the "only home" exemption in advance. It requires all conditions to be met and is assessed per co-owner; if spouses own jointly and one still has another house, only the other may be exempt for their share. Until the tax office confirms it, do not take this amount out of your budget.
- Agreeing verbally on who pays the tax. Everyone is happy at signing and the argument starts at filing. Put it in the contract.
Where to check for yourself
The provincial land price table: ask the land registration office or the tax office where the property is. The official tax and fee amounts: the payment notice sent by the tax office after it receives the change-of-registration file, also visible in the e-tax account or the tax mobile app. Exemption conditions: ask the one-stop desk or the grassroots tax office for the area where the property is, bringing documents proving the relationship.
Questions about property tax and fee estimates
Which amounts does the tool estimate?
Two items with clear rates: personal income tax of 2% on the transfer of real estate and the real estate registration fee of 0.5%. For gifts and inheritances between the family relationships listed in the law, the tool shows the exemption and still lets you see the amount if no exemption applied. Notary fees, file appraisal fees and the certificate issuance fee are only listed, because the rates differ by locality.
If the contract price is lower than the land price table, which price is used?
The higher one. Tax and fees are not calculated below the land and house price table set by the province; if the contract states a higher price, the contract price is used. If you know the price-table value, enter it in the optional field and the tool picks the higher price.
Is the only home of the seller certainly exempt from tax?
No. The exemption for a sole residential house or residential land requires conditions on ownership, holding period and supporting documents; for spouses who co-own, each person is assessed separately. The tool only marks the item "may be exempt" and still adds the tax to the total. Ask the tax office that manages the area where the property is before counting on it.
How much tax is due on a gift of property to an aunt, uncle or cousin?
These relationships are not exempt. The recipient pays the 0.5% registration fee and personal income tax on gifts, calculated on the part of the value above the non-taxable threshold set by law. The rate and threshold of that tax must be looked up in the documents in force, so the tool does not fill in a number.
Who pays the tax and who pays the fee when property is sold?
By law the seller, who earns the income, pays personal income tax; the buyer, who registers the transfer, pays the registration fee. In practice the parties often agree otherwise, for example the buyer bears everything. Write the agreement into the contract; even then the person named on the tax return is still the seller.
Are the numbers I enter stored?
No. The price and family relationship you enter are only used to produce the result page and are not saved. The page address contains your choices so you can send someone the same calculation.