REAL ESTATE TAX 2025: KEY THINGS TO PAY ATTENTION TO

In the context of Vietnams real estate market becoming increasingly heated, “real estate taxation” has become a hot topic of interest to many individuals and businesses. The consideration of “real estate sale tax”, “real estate transaction tax”, or even “gift and inheritance tax” are all important legal matters directly related to financial rights and obligations. This article provides an overview, updates the new regulations in the “real estate tax law” – especially the “draft real estate tax law” of 2025 – and also offers detailed instructions on procedures, helping you optimize your benefits and minimize legal costs effectively.

What is real estate tax? Things to know

Real estate tax is a type of tax levied on the ownership, transfer, donation, or inheritance of houses and land. According to the Personal Income Tax Law and the Non-agricultural Land Use Tax Law, real estate transactions are subject to taxes such as:

• Personal income tax: 2% of the transfer value
• Registration fee: 0.5% of asset value
• Annual non-agricultural land use tax

According to the General Department of Taxation, in 2023, Vietnam collected over 15,000 billion VND from real estate transaction taxes. This shows the tight control and significant influence on buyers’ and sellers’ financial decisions.

What is “real estate taxation”? Types and application in Vietnam

Many people still don’t clearly understand “what is real estate tax” – this is a type of tax imposed on ownership or transfer of assets such as houses, land, and attached properties. In Vietnam, common types of taxes include:

• Non-agricultural land use tax – levied annually based on land use rights
• Real estate transaction tax – 2% tax rate on transfer value (depending on locality)
• Real estate income tax – personal income tax incurred when individuals sell land
• Real estate donation and inheritance tax – usually based on market price and applied via personal income tax or registration fees

Many localities have implemented “real estate taxation” to control speculation and ensure state budget revenues. According to the Non-agricultural Land Use Tax Law, owners must pay annual taxes based on the tax rate table – usually from 0.03% to 0.15% (by local decision).

Real estate tax law and draft 2025: What are the notable new points?

The Ministry of Finance is finalizing the “real estate tax law draft” aiming to expand the tax scope, adding a “property tax” applied to individuals or households whose total asset value exceeds a threshold. Accordingly:

• The taxable threshold may start from asset values over 5 billion VND
• The proposed tax rate is from 0.1–0.3%/year, replacing or supplementing current land taxes
• Priority is given to lands used ineffectively, creating pressure on land-hoarding investors

If the law is passed in Q3–Q4/2025, individuals and businesses owning multiple real estate assets should prepare documents and asset valuations. Especially, regarding the keyword “real estate tax law,” many developers wonder: “How is real estate tax in Vietnam currently different?” – New regulations will require accurate, transparent valuation, avoiding the “floating market price” situation.

Detailed guidance: How to calculate & pay tax for sales, gifts, inheritance of real estate

Main steps for individuals/businesses to implement “real estate sales tax”:

1. Determine taxable value:

• Based on market price set by tax authority or notarized contract price.

​2. Calculate tax rates:

• 2% transfer tax or 1–2% registration fee (depending on locality).

• 2% personal income tax on the difference if seller is individual.

​3. Filing procedure:

•  Fill in the tax declaration form, submit to local tax office.

• Attach documents: sales contract, certificate of ownership, ID card/citizen ID, declared value.

•  After payment, receive receipt and confirmation of obligation fulfillment for title transfer.

In the case of real estate gifts or inheritance: If the transfer value from direct relatives does not exceed the tax-exempt level (currently no clear threshold), a “real estate transaction tax” declaration is still required.

Hot topics today include “Do real estate gifts require tax payment?” and “Is tax applicable on inherited property?” The answer is yes, but relatives may be exempt or enjoy preferential rates, proper declaration is required.

SunValue – Real estate appraisal to support accurate tax calculation and payment

When “real estate taxation” is applied, asset value becomes the basis for accurate tax calculation. However, market prices can fluctuate strongly, vary by locality, and may cause errors or disputes with tax authorities. This is why you should consult a reputable valuation unit such as Indochina International Appraisal & Investment JSC (SunValue)

• Transparent and standard valuation: SunValue applies international valuation standards to ensure the correct reflection of current value.

• Localized market price updates: Determine asset value close to actual levels, helping taxpayers avoid being imposed with excessive tax or legal risks due to price discrepancies.

• Minimize disputes with tax authorities: Professional valuation reports give confidence to file documents, reducing the risk of back taxes or fines.

• Suitable for various cases: Sale, donation, inheritance, or ownership transfer

Choosing SunValue is a smart proactive step, ensuring maximum benefits, avoiding unnecessary financial risks related to land tax.

Contact SunValue now for free consultation, receive a quick quote, and get support on real estate tax calculation and full filing – from first steps to final handover. Let SunValue experts accompany you!

Indochina International Appraisal & Investment JSC (SunValue)

• Address: Indochina International Appraisal System

• Hotline/Zalo: 081 519 8877

• Website: inavn.vn

• Email: contact@sunvalue.vn

• Facebook: Indochina International Appraisal and Investment

Conclusion

“Real estate taxation” is no longer a vague burden for individuals and businesses if you approach it correctly, understand the calculation, and declare properly under the new real estate tax law 2025. From sales tax, gift tax, inheritance tax, to pricing regulations based on market value – every step requires caution and professional advice. SunValue is ready to support you with valuation, tax cost optimization, and procedural assistance, helping you feel secure in investing – transacting – and owning real estate effectively. Don’t let small mistakes cost you big opportunities – contact us today!