In Vietnam, there are several taxes applied for real estate and real estate transactions. Please find the summary below:
| Tax Type | Description | Applicable Parties | Rate/Formula |
| Value Added Tax (VAT) | Tax levied on the sale of real estate properties | Sellers | 10% of selling price |
| Personal Income Tax (PIT) | Tax levied on income earned from the sale of real estate properties or rental income | Sellers or landlords | Individuals: 2% for property sale, 5% for rental income; Organizations: 0.1% for property sale, 2% for rental income |
| Corporate Income Tax (CIT) | Tax levied on income earned by companies from the sale of real estate properties | Companies | 20% |
| Registration fee | Fee levied on the registration of ownership transfer or mortgage of real estate properties | Buyers or borrowers | Based on property value, typically 0.5% to 2% |
| Land use fee | Fee levied on the use of land | Land users | Based on land area and location of property |
| Property tax | Tax levied annually on the value of the property | Property owners | Varies depending on property location, size, and use |
| Licence fee | Fee levied on rental business | Property owners | 300,000 VND/year for annual income from 100 to 300 million VND; 500,000 VND/year for annual income from 300 to 500 million VND/year; 1,000,000 VND/year for annual income from 500 million VND/year |
Please note that some of these taxes may have exemptions, reductions or variations depending on certain factors. It’s always recommended to consult with a tax professional or relevant authorities for specific details and guidance.
