Many people assume that transferring title to real estate inherited from their parents costs "not a single dong in tax or fees", until the file is rejected for an exemption because one document proving the family relationship is missing, and the 10% personal income tax on the home's value suddenly becomes a figure in the hundreds of millions. Transferring title to inherited property in 2026 can be almost free, but it can also cost far more than expected if you misidentify what is payable or submit the file incorrectly.
You have inherited a house in Vietnam: must you pay 10% personal income tax as you would on a sale? As an overseas Vietnamese (Việt kiều) or a foreign national holding documents issued abroad, what do you need to prove to qualify for the tax and registration-fee exemptions? And if you are late in transferring title, can you be fined? These are the very questions that lead many heirs to overpay by millions, or conversely to have their files "stuck" for months. This article breaks down each tax and fee involved in transferring title to inherited real estate in 2026, who is exempt, who must pay, and the practical mistakes that drive costs up.
An overview of what is payable when transferring title to inherited property
When you carry out the title-transfer procedure (registration of change) for a piece of inherited real estate, five amounts may in principle arise. The two largest, personal income tax and the registration fee, are precisely the two that are exempt in most cases of inheritance within a family. The remaining three are service and administrative charges, usually small but virtually unavoidable.
| Amount payable | Typical level | When it is exempt / 2026 notes |
|---|---|---|
| Personal income tax | 10% on the portion exceeding VND 20 million | Exempt if inherited between relatives on the statutory list |
| Registration fee | 0.5% of the property value per the Land Price Table | Exempt if inherited between relatives on the statutory list |
| Notary fee for the estate declaration / division document | Sliding scale by estate value, capped at VND 70 million | Not exempt; charged on the estate value |
| Application appraisal fee for the certificate | About VND 500,000 to 5 million (by province) | Set by the provincial People's Council |
| Certificate issuance fee | Usually under VND 100,000 per certificate | Set by the provincial People's Council |
Two underlying changes stand out for 2026. First, from 1 July 2026 the new Law on Personal Income Tax (Law No. 109/2025/QH15) takes effect, replacing the 2007 law; the value threshold at which inherited assets become taxable rises from VND 10 million to VND 20 million. Second, provinces and cities have issued new Land Price Tables applicable for 2026 under the Land Law 2024; this higher land-price baseline in turn raises the registration fee and the notary fee, both calculated on value, for cases that do not qualify for an exemption.
When personal income tax and the registration fee are exempt
This is the most important part, because it decides whether you pay a few hundred thousand or a few hundred million. Current law fully exempts personal income tax on income from inheriting real estate where the inheritance takes place between relatives on the statutory list.
The registration fee applies to exactly the same list of family relationships. In other words, if you receive property from your parents, grandparents, spouse or siblings, both of the largest amounts are zero.
What this means for you: it is the family relationship, not nationality, that determines the exemption. A child holding foreign nationality who inherits real estate from his or her biological parents in Vietnam still qualifies for the personal income tax and registration-fee exemptions, just like a child living in the country. This is the point most often misunderstood among overseas-Vietnamese clients.
Conversely, if the deceased and the heir are not on the list above (for example, a niece or nephew inheriting from an aunt or uncle; a stepchild without a lawful caregiving relationship; or a beneficiary named in a will but with no blood relation), the personal income tax will be 10% on the portion of the asset value exceeding VND 20 million, plus the 0.5% registration fee. For a townhouse this can be a very large figure, so it should be anticipated from the outset rather than discovered only when you file.
Notary fees, appraisal fees and the certificate issuance fee
Even when both personal income tax and the registration fee are exempt, you still have three amounts to pay in order to complete the title transfer. The largest of these is the notary fee for the estate declaration document or the estate division agreement, a mandatory step before the file can be submitted for registration.
The notary fee is not a flat amount but is charged on the estate value, on a progressive scale. The current rates apply uniformly to both State notary offices and private notary offices:
| Estate value | Notary fee |
|---|---|
| Under VND 50 million | VND 50,000 |
| From VND 50 to 100 million | VND 100,000 |
| Over VND 100 million to VND 1 billion | 0.1% of the estate value |
| Over VND 1 to 3 billion | VND 1 million + 0.06% of the portion above VND 1 billion |
| Over VND 3 to 5 billion | VND 2.2 million + 0.05% of the portion above VND 3 billion |
| Over VND 5 to 10 billion | VND 3.2 million + 0.04% of the portion above VND 5 billion |
| Over VND 10 to 100 billion | VND 5.2 million + 0.03% of the portion above VND 10 billion |
For example, a house valued at VND 2 billion incurs a notary fee of VND 1 million plus 0.06% of the VND 1 billion above the threshold, that is, VND 1.6 million. This fee is capped at VND 70 million per case, which applies to estates of very high value.
The other two amounts are far smaller and are set by the People's Council of each province or city, so the level differs from one locality to another. The appraisal fee for the certificate application usually ranges from about VND 500,000 to several million depending on the area and complexity of the parcel. The certificate issuance fee (for the new "book" in the heir's name) is usually under VND 100,000 per certificate. As these are local fees, you should check the resolution of the People's Council in the province where the property is located for the exact figures.
Sequence and deadlines for meeting the financial obligations on a title transfer
Understanding the correct order of steps saves you from making multiple trips, which is especially important for heirs living abroad. The procedure for transferring title to inherited real estate and the financial obligations that accompany it comprise four main steps.
- Notarize the estate declaration document or estate division agreement at a notarial practice organization. This is when the notary fee described above arises.
- Public posting for 15 days. The notary office posts a notice at the commune-level People's Committee so that anyone with an interest (an omitted co-heir, a creditor, and so on) can come forward before the file is finalized.
- Declare personal income tax and the registration fee at the tax authority. Even when you qualify for an exemption, you must still submit a declaration together with documents proving the family relationship so that the tax authority can issue an exemption notice; without this step the title-transfer file cannot proceed.
- Register the change (transfer title) and pay the remaining fees at the land registration authority, then receive the new certificate in the heir's name.
On the posting requirement, the law sets out both the time limit and how it is handled when the deceased once lived abroad:
Another deadline that is easily overlooked is the time limit for registering the change. The Land Law 2024 requires the land user to register within 30 days, but for inheritance the starting point is determined separately:
Common risks and mistakes in practice
Most of the trouble with inheritance taxes and fees on real estate lies not in the level of the charges, but in a file that does not qualify for an exemption, or that is submitted at the wrong time. Below are the situations we encounter most often.
Being refused an exemption for failing to prove the family relationship
Exemption from personal income tax and the registration fee is not automatic: you must submit documents proving the relationship (birth certificate, marriage certificate, documents establishing the parent-child relationship, and so on). For overseas Vietnamese and foreign nationals, civil-status documents issued abroad must be consularly legalized (hợp pháp hóa lãnh sự) and notarized into Vietnamese before submission. Without this step, the tax authority may not accept the exemption, and the entire transaction is held up until it is supplemented.
Assuming that an exemption removes the need to declare
A common misconception: "if it is exempt, there is no need to file a tax dossier." In fact, even an exempt case must still be declared so that the tax authority can issue an exemption notice; this is a mandatory document in the title-transfer file. Skipping the declaration step means the registration file will not be accepted.
Co-heirs who have not reached agreement
The estate declaration document or division agreement requires the consent of all heirs. If just one co-heir abroad has not signed, has not granted a valid authorization, or is in dispute, notarization cannot proceed, and every tax and fee obligation downstream comes to a halt. This is a more common cause of delay than the question of money itself.
An heir who is a foreign national not eligible to own housing or residential land
If the estate is housing or residential land and the heir is a foreign national not eligible to be named on title in Vietnam, he or she is usually entitled only to the value of the estate rather than to stand on the certificate. When the inherited share is converted into cash through a transfer, personal income tax on the real-estate transfer arises at a rate of 2% on the transfer price, an amount entirely separate from inheritance tax. This is a point that should be advised on early, as it directly affects the final sum the heir receives.
How DEDICA handles taxes and fees on inherited real estate
In inheritance files with a foreign element, most of the unexpected costs come from redoing documents or missing a deadline. DEDICA helps clients review, from the very start, the family relationship and the supporting documents needed to ensure eligibility for the personal income tax and registration-fee exemptions; we guide the preparation, consular legalization and notarized translation of civil-status documents issued abroad so that they can be used in Vietnam.
Crucial for those living far away: through an authorized representative, DEDICA can deal with the notary office, the tax authority and the land registration authority on the client's behalf (declaring tax, filing the exemption dossier, tracking the 30-day registration deadline) so that the client does not have to fly back to Vietnam for each procedure. Where the heir is a foreign national not eligible to be named on title, DEDICA advises on the option of receiving the value and remitting the inheritance proceeds abroad lawfully.
Conclusion
When transferring title to inherited real estate in 2026, picture five amounts: personal income tax (10% on the portion above VND 20 million) and the registration fee (0.5%), both exempt where the inheritance is between relatives on the statutory list; together with three amounts that are virtually unavoidable, namely the notary fee charged on the estate value (capped at VND 70 million), the application appraisal fee and the locally set certificate issuance fee. The procedure has four steps: notarize the estate declaration or division document, post the notice for 15 days, declare tax and the registration fee (even where exempt), then register the transfer within the 30-day limit. The three mistakes that most often inflate costs or drag a file out are: documents proving the relationship that have not been consularly legalized, assuming an exemption and skipping the declaration step, and co-heirs who have not agreed on how to divide the estate. If you are abroad, authorizing a lawyer to handle the matter from the document-review stage onward will help you avoid starting over.
Every inherited-property file has its own particulars of family relationship, nationality and documentation, and a single error is enough to turn a transaction that should have been tax-exempt into a cost of hundreds of millions. DEDICA Law Firm reviews exemption eligibility, standardizes the file, and represents you in dealings with the notary, tax and land registration authorities through to completion of the transfer, even when you cannot be present in Vietnam. Contact DEDICA for legal advice tailored to your specific situation.
This article is for reference based on the law in force at the time of writing (June 2026), during the transition to the new Law on Personal Income Tax that takes effect on 1 July 2026. Each matter has its own facts; please consult a DEDICA lawyer for precise advice.