Property taxes and fees for foreigners

Estimate transfer costs in VND

Uses the existing fee calculation functions. Scope: individual resale with no exemption. Developer VAT, maintenance fund, translation, banking and local filing charges are excluded.

109/2025/QH15 · 01/07/2026 · Article 14, 24
10/2022/NĐ-CP · 01/03/2022 · Article 7, 8
257/2016/TT-BTC · 01/01/2017 · Article 4

Rental income in 2026

Nationality does not determine tax residency. Article 2 of Law 109/2025 considers presence (183 days per calendar year or 12 consecutive months) or regular residence, together with applicable guidance and tax treaties.

Resident individuals: the 2026 calculator uses a VND 1 billion annual threshold, VAT at 5% of gross revenue above the threshold, and PIT at 5% of the excess, reduced by 30% for 2026–2027 if annual revenue does not exceed VND 10 billion. The resident calculator must not be applied to nonresidents.

Nonresidents: Article 20 of Law 109/2025 sets a separate business income regime. Ask the tax authority to confirm its application to the lease, VAT, treaty treatment and withholding obligations before calculating the amount due.

109/2025/QH15 · 01/07/2026 · Article 2, 7, 20
68/2026/NĐ-CP; 141/2026/NĐ-CP · 01/01/2026 · Article 1
43/2026/QH16 · 24/08/2026 · Article 1–2

Payment and outward remittance

Foreign-category housing purchases and lease purchases must be paid through a credit institution or foreign bank branch operating in Vietnam. Keep the contract, transfer records, tax receipts and source of funds evidence. A foreign individual with lawful VND income may purchase foreign currency for outward remittance under foreign exchange law, subject to the bank’s document checks. FDI entities have separate capital account and profit remittance requirements; personal procedures cannot replace them.

All calculator amounts are in VND. Bank charges depend on the bank’s actual tariff.

27/2023/QH15 · 01/08/2024 · VBHN 79/VBHN-VPQH (26/03/2026) · Article 21(2)(c)
29/2023/QH15 · 01/08/2024 (43/2024/QH15) · Article 48
28/2005/PL-UBTVQH11 · 01/06/2006; 06/2013/UBTVQH13 · 01/01/2014 · Article 7, 8, 11 (amended 2013)

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