6 mandatory fees to pay if you want to get a red book in 2024, millions of people need to know

Land use fee

Land use fee is the amount of money that land users must pay to the State when the State allocates land with land use fee collection.

Pursuant to Clause 21, Article 3 of the 2013 Land Law, land use fee is the amount of money that land users must pay to the State when the State allocates land with land use fee collection, allows people to change land use purpose, and recognizes land use rights.

Land rental fee

According to Article 56 and Point b, Clause 1, Article 99 of the 2013 Land Law, land users must pay land rent annually or pay once for the entire lease term when being granted a Certificate in case the State leases land.

Certificate issuance fee

According to Clause 5, Article 3 of Circular 85/2019/TT-BTC, fee for issuing Certificate.

According to Clause 5, Article 3 of Circular 85/2019/TT-BTC, the fee for granting a Certificate is decided by the Provincial People's Council, so the collection rate may vary from province to province. In addition, an additional fee must be paid for the appraisal of the application for granting a Certificate (each locality will have separate regulations).

Registration fee

Pursuant to Decree 10/2022/ND-CP, the registration fee when issuing a Certificate is prescribed as follows:

Registration fee = (Price of 1m2 of land in land price list x area) x 0.5%.

Application review fee

According to the provisions of Point i, Clause 1, Article 5 of Circular 85/2019/TT-BTC amended by Circular 106/2021/TT-BTC, the fee for appraising documents for making red books depends on the regulations of each locality.

Personal income tax

When making a red book, the transferee of land use rights must pay personal income tax. Accordingly, income from real estate transfer is 2% tax rate calculated on the transfer value agreed by the parties in the transfer contract.

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