VILAC GIS · FREE ONLINE · 2026
Land gift & inheritance tax 2026: free calculator
Parent-to-child land gifts and inheritance fall within family income-tax and registration exemptions when conditions and supporting documents are satisfied. This does not waive every transfer cost; for non-exempt receipts from 1 July 2026, income tax is 10% of the value above VND 20 million per receipt.
Use the free calculator
Illustrative inputs are editable. Results are indicative; actual bases, exemptions and records may differ.
Sale fees calculator (other transaction)Worked example
A non-exempt VND 1 billion gift: (VND 1 billion − VND 20 million) × 10% = VND 98 million income tax. Registration is VND 5 million if its base is also VND 1 billion. An eligible parent-to-child gift has zero for these two taxes; notary and administrative costs still need checking.
Family relationships covered
The groups include spouses; biological or adoptive parents and children; parents-in-law and daughters/sons-in-law; paternal or maternal grandparents and grandchildren; and biological siblings. Relationship and land-right documents and registration conditions must be checked. Cousins, aunts and uncles are not automatically within these groups.
Documents and filing
Prepare identity, relationship and land-right documents and the relevant gift or inheritance instrument. Follow local registration and exemption filing instructions. Exemption does not remove all filing steps. This calculator is for gifts and inheritance; the 2% sale tax is not used.
Legal basis · reviewed 29 October 2026
| Original text | Application and limits |
|---|---|
| Luật Thuế TNCN 109/2025/QH15 | Family exemptions and the VND 20 million threshold effective 1 July 2026. |
| Nghị định 253/2026/NĐ-CP | Exemption guidance and 10% tax above the threshold. |
| Nghị định 10/2022/NĐ-CP | Article 10(10): family gift/inheritance registration exemptions and conditions. |
How to use
- Identify the gift or inheritance and the relationship.
- Enter a reference taxable value; select exemption only after checking eligibility.
- Check the separate registration base and prepare supporting exemption documents.
Frequently asked questions
Is a parent-to-child gift taxable?
Eligible parent-to-child gifts are exempt from income tax and registration fees with the required documents. Other fees can remain.
Is inherited land taxable?
It depends on the relationship and exemption conditions. Non-exempt receipts use 10% of the value above VND 20 million per receipt under rules effective 1 July 2026.
Are cousins exempt as siblings?
Cousins are not automatically covered by the biological-sibling exemption. Check the actual legal relationship.