According to Article 3, Clause 5 of the Personal Income Tax Law 2025, taxable personal income includes the following types of income, except for tax-exempt income as outlined in Article 4 of this Law:
Income from real estate transfers, including:
– Income from the transfer of land use rights and assets attached to land.
– Income from the transfer of ownership or use of housing.
– Income from the transfer of land lease rights and water surface lease rights.
– Other income received from real estate transfers in any form.
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Based on the above regulation, income from the transfer of land use rights is subject to personal income tax as part of real estate transfer income.
Article 14 of the Personal Income Tax Law 2025 specifically addresses personal income tax on real estate transfer income as follows:
– Personal income tax for resident individuals on real estate transfer income is calculated as the transfer price multiplied by a tax rate of 2%.
– The taxable income determination time for real estate transfers is when the transfer contract takes effect according to the law or when the land use right or real estate ownership is registered.
The Government provides detailed regulations for this Article.
Under this regulation, the personal income tax rate applied to real estate transfer income is 2% of the transfer price. Therefore, if a taxpayer generates income from the transfer of land use rights, they must pay personal income tax at a rate of 2% on the total amount received from the transfer.
However, if a taxpayer has only one land use right, the income from its transfer is exempt from personal income tax. This exemption is stipulated in Article 4, Clause 2 of the Personal Income Tax Law 2025.
Nguyễn Lê
– 08:00 29/01/2026
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Retain the Land Registry Office Model
The land registration office model and its branches remain intact, operating as public service units at the provincial and regional levels, rather than being decentralized to the commune-level People’s Committees.
