How are land registration fees calculated?

(Baonghean) -Question: Please let me know from the Tax Department: In 2017, I bought a piece of land in Vinh city, Nghe An province and had a contract to transfer land use rights. I am in need of registering ownership and land use rights for the above land, so let me ask how the registration fee for the above land is determined?

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Reply:

Clause 1, Article 6, Decree No. 140/2016/ND-CP dated October 10, 2016 of the Government on registration fees stipulates:

“Article 6. Price for calculating registration fee

1. Price for calculating registration fee for houses and land.

a) The price for calculating registration fee for land is the land price in the Land Price List issued by the People's Committee of the province or centrally-run city according to the provisions of the law on land at the time of registration fee declaration.

…

c) In case the price of the house and land in the land use right transfer contract or house sale and purchase contract is higher than the price issued by the People's Committee of the province or centrally-run city, the price for calculating the registration fee for the house and land is the price in the land use right transfer contract or house sale and purchase contract.

Based on the above regulations, the price for calculating the registration fee for the above land plot is the land price in the Land Price List issued by the People's Committee of Nghe An province according to the provisions of the law on land at the time of registration fee declaration. In case the land price in the land use right transfer contract is higher than the price issued by the People's Committee of Nghe An province, the price for calculating the registration fee for the land is the price in the land use right transfer contract.

Nghe An Tax Department