HỒ SƠ THỪA KẾ ĐẤT ĐAI GỒM NHỮNG GÌ? CHI PHÍ HẾT BAO NHIÊU?

1. What is land inheritance?

Land inheritance is the process of transferring land use rights from a deceased person to their heirs, either through a will or according to legal inheritance laws.

In Vietnam, land is owned collectively by the people, and the State grants land use rights to individuals and households. When the land user passes away, their land use rights are transferred in accordance with the Civil Code and the Land Law.

2. What documents are required for land inheritance?

Land Use Rights Certificate (Red Book);
Death certificate of the deceased;
ID card/Citizen ID of all heirs;
Documents proving inheritance relationships (birth certificates, marriage certificates, etc.);
The will (original or certified copy);
Documents related to outstanding obligations, funeral expenses, debts, etc.

3. What are the costs involved in land inheritance procedures?

3.1 Personal Income Tax (PIT):

Taxable income = Value of inherited assets exceeding VND 10 million per instance × 10% tax rate
Exemptions apply for inheritance between: spouses, parents and children, grandparents and grandchildren, siblings, etc.
3.2 Registration fee (before ownership transfer):

Exempt for inheritance of land and houses between family members.
Other cases: fee applied as per provincial regulations.
3.3 Notarization fees:
According to Circular 257/2016/TT-BTC:

Under VND 50 million: VND 50,000;
VND 50–100 million: VND 100,000;
Over VND 100 million to 1 billion: 0.1% of the asset value;
Over VND 1 billion: calculated based on a progressive scale (maximum VND 70 million per case).

Ensures estate protection in the absence of an heir or estate administrator.