Each week an issue this week will deal with the issue of taxes payable when transferring real estate in Vietnam.
Ask:
Ms. Nguyen Dieu Linh – Ho Chi Minh City asked: Currently, when transferring real estate in Vietnam, what taxes are subject to?

Advice from a lawyer:
For the transfer of Real Estate in Vietnam, depending on the transferor subject to different taxes, we would like to summarize for you and you to easily imagine.
************************************************** **************************************************
| Real Estate Transfer | Seller | Buyer | |
| Company | Company | ||
| Tax | V.a.t tax | – | ten% |
| Corporate income tax | 20% | – | |
| personal income tax | – | – | |
| Other fees | Registration fee | – | 0.5% |
************************************************** **************************************************
| Real Estate Transfer | Seller | Buyer | |
| Company | Individual | ||
| Tax | V.a.t tax | – | ten% |
| Corporate income tax | 20% | – | |
| personal income tax | – | – | |
| Other fees | Registration fee | – | 0.5% |
************************************************** **************************************************
| Real Estate Transfer | Seller | Buyer | |
| Individual | Company | ||
| Tax | V.a.t tax | – | – |
| Corporate income tax | – | – | |
| personal income tax | 2% | – | |
| Other fees | Registration fee | – | 0.5% |
************************************************** **************************************************
| Real Estate Transfer | Seller | Buyer | |
| Individual | Individual | ||
| Tax | V.a.t tax | – | – |
| Corporate income tax | – | – | |
| personal income tax | 2% | – | |
| Other fees | Registration fee | – | 0.5% |
************************************************** ************************************************** *****
