[UPDATED] REAL ESTATE TRANSACTION TAX GUIDE FOR 2025

Real estate transactions remain one of the most dynamic economic activities in Vietnam. However, every successful deal comes with a financial obligation: real estate transaction tax. This is not only an important contribution to the national budget but also a key factor directly affecting the rights and financial plans of both sellers and buyers. This article offers a comprehensive overview of real estate transaction tax in Vietnam, helping you make informed decisions about your assets.

What is real estate transaction tax and why does it matter?

Real estate transaction tax is the tax paid when transferring ownership of land or property from one party to another. Whether between individuals, businesses or even family members, real estate transaction tax is a mandatory obligation.

Currently, three main types of tax apply to real estate transactions:

• Personal income tax (PIT) from property transfer: the most common tax applied when individuals transfer real estate.

• Value-added tax (VAT) for real estate business activities: applicable to organizations and companies engaged in real estate business.

• Registration fee (before-tax fee): usually paid by the buyer but can be negotiated between parties.

Problems arise when the declared transfer price is lower or higher than the government’s set price. If the actual transaction value can’t be proven, tax authorities will apply regulated price brackets, which can cause significant financial loss.

Cases exempt from PIT on real estate transfer

You may be exempt from PIT in the following cases:

• Transfers between spouses, biological or adoptive parents and children, in-laws, grandparents and grandchildren or between siblings.

• Transfer of property where the seller owns only one property in Vietnam.

Why use property valuation services when calculating real estate transaction tax in 2025?

According to the law on tax administration, the PIT law and guiding circulars (such as Circular 92/2015/TT-BTC and Circular 45/2021/TT-BTC), individuals are allowed to use valuation certificates as a legal basis for determining property value when declaring taxes.

If you declare a price lower than the actual market value, you may be subject to additional tax collections and administrative fines. But if you have a valid valuation certificate from a licensed firm, tax authorities will usually accept it, reducing future risks.

Property valuation determines the fair value of an asset, helping sellers optimize the amount of tax payable while staying compliant with the law – no penalties or back taxes.

Valuation certificates are legal documents widely used in transfer procedures, land title registration, mortgage applications, etc., ensuring your documents are complete, compliant and processed smoothly.

Real estate valuation at SunValue – Accurate & legal tax solutions

At SunValue – a valuation firm with over 23 years of experience – we offer certified real estate valuation services for tax declaration purposes, trusted by both individual and corporate clients:

• Individuals selling property valued above the government price.

• Enterprises transferring projects, land plots or industrial assets.

• Real estate transactions between relatives.

• Buyers seeking to clarify asset value and avoid price manipulation.

• Gift recipients who need to prove fair asset value for tax calculation.

In 2024, SunValue supported over 3,000 real estate transfer cases nationwide. 97% of tax offices accepted our valuation certificates without complaints or rejections.

Our certified appraisers, licensed by the Ministry of Finance, provide accurate, objective and legally valid reports. We understand local price differences deeply and apply international valuation methods – comparison, residual, DCF, etc. – to deliver reliable results. These serve as a strong foundation for legally correct and sufficient tax declarations, minimizing legal risks.

Beyond just pricing tools, SunValue’s valuation reports are your “legal shield” in every transaction, even in case of post-transfer tax audits.

Why choose SunValue for real estate valuation for tax purposes?

• Fully licensed nationwide operations.

• Clear, transparent, tax-accepted valuation certificates.

• Optimize tax obligations, prevent misreporting and fines.

• Wide branch network, fast on-site support.

• Reasonable fees, with discounts for loyal clients or large transactions.

Don’t pay more tax than necessary due to missing documents. Let SunValue be your legal partner – ensuring every figure you declare is correct, legal and aligned with your best interest.

Indochina International Appraisal & Investment JSC (SunValue)

• Address: 15 Nguyen Luong Bang, Tan My Ward, Ho Chi Minh City

• Phone: 081 519 8877

• Email: contact@sunvalue.vn

• Facebook: Indochina International Appraisal And Investment J.S.C

• Website: inavn.vn

FAQs about real estate transaction tax in 2025

• Can I declare a value lower than the government rate using a valuation certificate?

Yes. If the certificate reflects true market value and is issued by a licensed firm, tax authorities may accept it.

• Is the tax authority required to use the valuation price?

Not obligated, but if the documentation is complete and the value is reasonable, it is usually approved.

• How long is the valuation certificate valid?

Typically six months, depending on the asset and its purpose.

Conclusion

Real estate transaction tax in 2025 is a financial obligation – but it can become a burden without legal and professional support. Choosing a reputable valuation provider like SunValue helps you declare correctly, minimize tax, avoid legal risks and confidently proceed with transactions.

Let SunValue be your trusted legal and financial partner on your journey of transparent, efficient and lawful real estate transactions.

Contact us today for free consultation and fast, professional valuation support for tax declaration purposes.