PROPERTY IN VIETNAM · VND
Differences from Vietnamese citizens
For reference; does not replace legal advice from a lawyer or notary. Law checked: 30 October 2026.
Vietnamese citizen / foreign individual
General comparison. Overseas Vietnamese origin, marriage and entities have separate routes.
| Topic | Vietnamese citizen | Foreign individual |
|---|---|---|
| Legal right 31/2024/QH15 · 01/08/2024 · VBHN 44/VBHN-VPQH (16/03/2026) · Article 4, 28 | Land use rights and home ownership under general rules | Project home ownership under foreign rules; no independent land transfer category |
| Location and quota 27/2023/QH15 · 01/08/2024 · VBHN 79/VBHN-VPQH (26/03/2026) · Article 16–19 | No foreign quota under this category | Eligible project list, security restrictions, aggregate 30% / 250 house limits |
| Ownership term 27/2023/QH15 · 01/08/2024 · VBHN 79/VBHN-VPQH (26/03/2026) · Article 20 | Residential land is generally stable long term; other land depends on its type | Agreed home ownership up to 50 years; one extension up to 50 years on approval; inspect remaining term when resold |
| Documents 95/2024/NĐ-CP · 01/08/2024; 54/2026/NĐ-CP · 09/02/2026 · Article 3 | Evidence of citizenship and transaction documents | Valid passport, lawful entry evidence, no diplomatic immunity; origin/marriage evidence if relevant |
| Payment 27/2023/QH15 · 01/08/2024 · VBHN 79/VBHN-VPQH (26/03/2026) · Article 21(2)(c) | Depends on transaction and applicable business law | Foreign-category purchase/lease purchase through a credit institution or foreign bank branch in Vietnam |
| Tax | Tax residency and income type determine treatment | Nationality alone does not establish tax residency; ordinary resale PIT is 2% for both residency categories |
| Renting 27/2023/QH15 · 01/08/2024 · VBHN 79/VBHN-VPQH (26/03/2026) · Article 21(2)(a) | Tax and applicable reporting duties | Foreign owners have an additional housing notification duty; confirm receiving authority under current local organisation |
31/2024/QH15 · 01/08/2024 · VBHN 44/VBHN-VPQH (16/03/2026) · Article 171
Risks of nominee ownership
Paying for property registered in someone else’s name does not establish lawful ownership or land use rights for an ineligible payer. Risks include disputes, loss of control and enforcement against the registered holder’s assets. Sham transactions or transactions violating statutory prohibitions may be invalid. Have a lawyer or notary check eligibility and documents before paying.
31/2024/QH15 · 01/08/2024 · VBHN 44/VBHN-VPQH (16/03/2026) · Article 4, 28
91/2015/QH13 · 01/01/2017 · Article 117, 123, 124
Vietnam and your home country
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