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

Land use fees

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

Pursuant 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 rental period when being granted a Certificate in case of land lease by the State.

Certificate issuance fee

According to Clause 5, Article 3 of Circular 85/2019/TT-BTC, fees for granting 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 granting a Certificate is prescribed as follows:

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

Application appraisal 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 red book applications 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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Source: https://baolaocai.vn/6-khoan-phi-bat-buoc-phai-nop-neu-muon-lam-so-do-2024-hang-trieu-nguoi-can-nam-duoc-post383844.html