Property Transfer Tax Calculator (Vietnam, VND)
Transferring a house or a land-use right in Vietnam carries two mandatory charges that the contract price alone does not show. The seller pays personal income tax (PIT) of 2% on the transfer value, and the buyer pays a registration fee of 0.5% of the value when re-registering the title. On top of those sit notary fees for certifying the sale contract and a few small administrative costs. Together, these are the real out-the-door cost of a Vietnamese property deal — and as a foreign party to the transaction you are subject to the same rules, all priced in dong.
Knowing who pays what lets both sides negotiate cleanly. By convention the seller settles the 2% PIT on the transfer value, while the buyer settles the 0.5% registration fee at the registration office. On a 6.000.000.000 VND transfer, that is 120.000.000 VND of seller PIT and 30.000.000 VND of buyer registration fee. Add an illustrative 12.000.000 VND for notary and admin and the total tax-and-fee bill is about 162.000.000 VND. Note that "net price" deals — where the buyer agrees to cover all taxes and fees — are common, so be clear about who absorbs each line before you sign.
The calculator above lets you enter the transfer value, toggle the registration fee, and add a notary/other amount, then splits out the seller's tax, the buyer's fee and the combined total. One caveat governs everything here: the 2% and 0.5% rates are the rates commonly applied and are editable, and the tax authority assesses tax on the higher of your contract price and the provincial land-price schedule. Rules and local price tables change — confirm the current figures with a notary office or the district tax office before transacting.
How property transfer tax and fees are calculated
Two charges to the state
Seller PIT = 2% × transfer value
Buyer registration fee = 0.5% × transfer value
| Charge | Who pays | How it is computed | Amount (on 6.000.000.000) |
|---|---|---|---|
| 2% PIT | Seller | 2% × transfer value | 120.000.000 |
| 0.5% registration fee | Buyer | 0.5% × transfer value | 30.000.000 |
| Notary / other (illustrative) | Varies | flat amount you enter | 12.000.000 |
| Total taxes + fees | 162.000.000 |
The tool computes the seller's PIT as a flat 2% of the transfer value — the standard method for real-estate transfers, applied even when the original purchase cost cannot be documented. The registration fee is 0.5% of value, paid by the buyer at title re-registration. Any notary/other amount you enter is added straight to the total.
Which price is taxed?
The tax office does not automatically accept the figure two parties write on the contract. Tax and the registration fee are assessed on the higher of (a) the price stated in the transfer contract and (b) the land-price schedule issued by the provincial People's Committee (for land) or the official building-price table. So a contract price below the state schedule does not lower your bill — it is still computed on the schedule. Understating the price to dodge tax is a real legal risk and can trigger back-tax and penalties.
What the model leaves out
The calculator works from the single value you enter and assumes it is already the assessed base. It does not look up your local land-price schedule, does not handle exemptions and reductions (for example a transfer of a person's only home, or qualifying gifts between close family), and excludes brokerage commissions and renovation costs. Treat the result as a transaction-cost estimate for budgeting, then confirm the official numbers with a notary and the district tax office.
Worked example: a 6.000.000.000 VND townhouse transfer
Illustrative assumptions: the 6.000.000.000 VND transfer value is also the assessed base (not below the state schedule), 2% seller PIT, 0.5% buyer registration fee, plus a 12.000.000 VND notary/admin estimate.
| Line item | Who pays | Amount |
|---|---|---|
| Transfer value | — | 6.000.000.000 |
| 2% PIT | Seller | 120.000.000 |
| 0.5% registration fee | Buyer | 30.000.000 |
| Notary / other | Varies | 12.000.000 |
| Total taxes + fees | 162.000.000 |
Three things stand out.
- The seller carries most of the tax. The 120.000.000 VND of PIT (2%) is four times the buyer's 30.000.000 VND registration fee (0.5%). In a "net price" deal where the buyer covers everything, the seller should add that 120.000.000 VND back into the asking price.
- Taxes and fees come to about 3% of value before notary costs. On a 6.000.000.000 VND deal, PIT plus the registration fee alone is 150.000.000 VND; the notary estimate pushes the all-in total to 162.000.000 VND. Budget for it up front.
- The split scales with price. Because both charges are percentages, a cheaper or pricier property keeps the same ratio — only the notary line behaves like a fixed cost.
Enter your own transfer value (or the land-price schedule figure if it is higher) for a realistic number. To estimate after-tax investment returns on a property, pair this with FiMo's capital gains tax and registration fee calculators.
Frequently asked questions
What taxes and fees apply when selling property in Vietnam?
Two mandatory charges: personal income tax of 2% on the transfer value, paid by the seller, and a registration fee of 0.5% of value, paid by the buyer at title re-registration. Notary fees for the contract and minor admin costs sit on top. Example on a 6.000.000.000 VND transfer: 120.000.000 VND PIT plus 30.000.000 VND registration fee equals 150.000.000 VND in tax and fee, before notary costs.
Which price is the 2% transfer tax calculated on?
The 2% PIT is charged on the transfer value, but the assessed base is the higher of your contract price and the provincial land-price schedule (for land) or official building-price table. A contract price below the state schedule does not reduce the bill — tax is still computed on the schedule. On a 6.000.000.000 VND value the PIT is 120.000.000 VND. Understating the price to lower tax is a legal risk that can lead to back-tax and penalties.
Does the buyer or the seller pay the transfer tax?
By default the seller pays the 2% PIT, because they are the one earning income from the transfer, while the buyer pays the 0.5% registration fee when registering ownership. The two sides can agree otherwise, and many deals are quoted as a "net price" where the buyer absorbs everything. On a 6.000.000.000 VND deal the default split is 120.000.000 VND for the seller and 30.000.000 VND for the buyer.
How much is the property registration fee in Vietnam?
The registration fee on real estate is 0.5% of the property value, paid by the buyer at title re-registration, assessed on the higher of contract price and state schedule. For example, a 6.000.000.000 VND property carries a 30.000.000 VND registration fee. The 0.5% rate in the calculator is editable in case your locality applies a different figure, and you can also add notary and other costs to see the full total.
Can a property transfer be exempt from tax in Vietnam?
Yes, in specific cases. The most common exemption from PIT is the transfer of an individual's only residential home or residential land (subject to holding-period and sole-ownership conditions), and qualifying gifts or inheritances between close relatives (spouses, parents and children, grandparents and grandchildren, and so on). This calculator does not apply exemptions automatically — it computes tax on the value you enter. Ask the district tax office whether your transfer qualifies before filing.
What is a "net price" deal and how does it change my budget?
A "net price" deal means the buyer agrees to cover all taxes and fees, so the seller receives the headline price free and clear. For the seller to net their target, the 2% PIT — and sometimes the registration fee too — must be added back into the quoted price. On a 6.000.000.000 VND transfer with a 12.000.000 VND notary estimate, the buyer in a fully net deal absorbs about 162.000.000 VND of taxes and fees. Toggle the registration fee in the tool above to see each side's share.