VILAC GIS · FREE ONLINE · 2026
Free land sale tax calculator 2026
A standard land sale attracts personal income tax of 2% of the taxable transfer price and registration fees of 0.5% of the registration base. This free calculator uses the entered deal price; statutory bases and exemptions may change the assessment.
Use the free calculator
Illustrative inputs are editable. Results are indicative; actual bases, exemptions and records may differ.
Open full toolWorked example
At VND 1 billion: income tax is VND 20 million, registration VND 5 million and notary fee VND 1 million; total VND 26 million. This assumes identical bases and no exemption, excluding cadastral and service charges.
Who pays?
The seller earning income is the income-tax payer; the party registering land rights, usually the buyer, pays registration fees. The parties may agree who funds or pays on behalf of whom. Record this in the contract.
Deal price and statutory bases
Under Article 14 of Law 109/2025 and Decree 253/2026, missing or understated contract land prices can be replaced by the statutory land-table price and adjustment coefficient, if applicable. Registration follows its own valuation rules. The calculator does not determine official bases or exemptions.
Legal basis · reviewed 29 October 2026
| Original text | Application and limits |
|---|---|
| Luật Thuế TNCN 109/2025/QH15 | Article 14: 2% real-estate transfer income tax, effective 1 July 2026. |
| Nghị định 253/2026/NĐ-CP | Tax bases and exemption conditions. |
| Nghị định 10/2022/NĐ-CP | Articles 7, 8 and 10: bases, 0.5% rate and exemptions. |
| 22/VBHN-BTC (2025) | Guidance on registration valuation. |
How to use
- Enter the expected deal price in VND.
- Read each tax and fee separately.
- Check statutory bases, exemptions and payment arrangements.
Frequently asked questions
Is a loss-making sale taxable?
Normally yes: the tax uses the transfer price, not profit. A loss does not automatically create an exemption.
Is an only home exempt?
An exemption may apply if all conditions and documentation under Decree 253/2026 are met. This calculator does not confirm eligibility.
Can the buyer fund all taxes?
Parties can agree that the buyer funds or pays the seller’s tax on their behalf; this does not change the nature of the seller’s income tax.