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Property taxes and fees estimate
When a house or land is sold in Vietnam, personal income tax is 2% of the transfer price (usually paid by the seller) and the registration fee is 0.5% (usually paid by the buyer), plus a notary fee from the fee schedule. For a sale at 2 billion VND, this calculator gives 40 million VND of personal income tax and a 10 million VND registration fee.
Two separate parts: transfer taxes and fees are calculated on the sale price; the land-use levy for conversion to residential land is calculated from the land price table of the commune or ward. The table prices are filled in when data is available, and you can edit them.
1. TAXES AND FEES ON THE SALE
Calculated on the transfer price you entered. The tax office may use the state land price table when it is higher than the declared price.
2. LAND-USE CONVERSION FEE TO RESIDENTIAL (ESTIMATE)
Simple estimate: (residential land price − agricultural land price from the state land price table) × area converted. Garden or pond land in the same parcel as a house, if eligible under Resolution 254/2025, may pay only 30% (within the residential allocation quota) or 50% (above it, up to twice the quota), once per household or individual; the actual reduction is set by the tax office from the file.
Indicative result, not an official tax or fee notice. Exemptions, reductions, land origin, the date the price table applies, the declared price and the specific file can change the amounts. The competent authority sets the amount payable.
FORMULAS AND LEGAL BASIS
How it is calculated
Personal income tax: 2% × the taxable transfer price, under Article 14 of Personal Income Tax Law 109/2025/QH15 (in force from 1 July 2026). For land-use rights, if the contract does not state the land price or states a price below the one derived from the land price table and adjustment coefficient under the Land Law, the table price may be used instead. The calculator uses the transfer price you enter; Decree 253/2026/NĐ-CP gives the details, including exemptions.
Registration fee: 0.5% × the registration-fee price. For land, that price may be the area times the state table price at the time of declaration; it can differ from the sale price.
Notary fee: based on the asset/contract value on the progressive scale in Circular 257/2016/TT-BTC (as amended), up to 70 million VND per notarisation; excludes service charges and other costs.
Land-use levy for conversion: area to convert × (residential land price − agricultural land price from the state land price table); a simple estimate without coefficients, reductions or land origin, which the tax office determines from the application file.
Reduction you may be entitled to (point c, clause 2, Article 10 of Resolution 254/2025/QH15): eligible garden or pond land in the same parcel as a house pays 30% of the difference within the residential allocation quota, 50% for the part above it up to one more quota, and 100% beyond that; once per household or individual. The calculator does not apply this reduction itself. Decree 50/2026/NĐ-CP details how land-use levies are determined and collected. Other cases are not automatically entitled to these rates.
References: Personal Income Tax Law 109/2025/QH15; Decree 253/2026/NĐ-CP; Consolidated text 22/VBHN-BTC on registration fees; Circular 257/2016/TT-BTC on notary fees; Land Law 31/2024/QH15; Decree 50/2026/NĐ-CP. Check the original texts, the land price table and local guidance.