Land Transfer Deadlines in Vietnam from 2025

Transfer of the Land Use Right Certificate is the popular designation for the procedure of registering changes in land use rights and assets attached to land when transactions such as transfer, donation, inheritance, or capital contribution occur. This procedure is intended to update the information of the new owner on the Certificate of Land Use Rights. The 2024 Land Law and its accompanying guiding instruments have introduced new provisions regarding land transfer deadlines in Vietnam, effective from 2025. Below, Viet An Law will provide an update on the key details to be noted when transferring the Land Use Right Certificate, effective from 01 July 2025.

Land transfer deadlines in Vietnam from 2025

• Registration of transfer of the Land Use Right Certificate within 30 days from the date of the change;
• Submission of the personal income tax declaration dossier upon transfer of the Land Use Right Certificate, no later than 10 days from the effective date of the contract;
• The deadline for payment of the registration fee shall not exceed 30 days from the date of issuance of the notice of fee payment;
• The deadlines for settlement of administrative procedures for transfer of the Land Use Right Certificate shall not exceed 10 working days.

Registration of the transfer of the Land Use Right Certificate within 30 days from the date of the change

When conducting transactions such as transfer, donation, inheritance, or capital contribution by way of land use rights, individuals are not only required to execute contracts and documents at a notary’s office, but also to carry out procedures for registration of land change with the competent authority.

This is an essential procedural step that cannot be omitted, since if the change of land has not been registered, the transfer shall not give rise to an effect against third parties and shall not be legally recognized.

• Pursuant to Point a, Clause 1, Article 133 of the 2024 Land Law, regarding registration of land changes, within 30 days from the date of the change, the land user must register the change with the competent authority.
• Accordingly, when individuals carry out the transfer of the Land Use Right Certificate, they must register the change with the competent authority within 30 days from the date of the change.
• The order and procedures for registration of land changes, registration of assets attached to land, and issuance of the Certificate of Land Use Rights and Ownership of Assets attached to Land are prescribed under Article 37 of Decree No. 101/2024/ND-CP.

Note:

• In case of failure to register the change within the statutory deadlines, individuals shall be subject to sanctions as prescribed in Clause 2, Article 16 of Decree No. 123/2024/ND-CP on administrative sanctions in the field of land.
• The fine ranges from VND 2.000.000 to VND 3.000.000 for individuals and is doubled for organizations; in addition, violators shall be compelled to register the land in accordance with the law.
• The above fine level is uniformly applied nationwide, without distinction between late registration periods or between rural and urban areas.
• Previously, under Decree No. 91/2019/ND-CP, the sanction level was determined based on two factors: duration of violation (within or exceeding 24 months) and location of violation (urban areas subject to double fines compared to rural areas). However, Decree No. 123/2024/ND-CP has abolished these distinguishing criteria. Instead, a uniform sanction level is applied to all violation cases, thereby simplifying the application process and ensuring fairness in the handling of administrative violations in the land sector.

Filing a personal income tax declaration dossier upon transfer of the Land Use Right Certificate, no later than 10 days from the effective date of the contract

Pursuant to Point d, Clause 5, Article 21 of Circular No. 92/2015/TT-BTC, the deadline for filing the tax declaration dossier for real estate transfer is: no later than 10 days from the date on which the transfer contract becomes effective, if the parties do not agree that the purchaser shall pay tax on behalf of the transferor.

In the event that the parties agree that the purchaser shall pay tax on behalf of the transferor, the deadline for filing the dossier shall be at the time of carrying out the procedures for registration of ownership/use rights.

In cases of late submission of the tax declaration dossier at present, the land user shall be subject to an administrative fine of up to VND 25.000.000. Article 13 of Decree No. 125/2020/ND-CP stipulates the penalties for late submission of tax declaration dossiers as follows:

• Late submission exceeding the statutory deadline by 1–30 days shall be subject to a fine ranging from VND 2.000.000 to VND 5.000.000;
• Late submission exceeding the statutory deadline by 31–60 days shall be subject to a fine ranging from VND 5.000.000 to VND 8.000.000;
• Late submission exceeding the statutory deadline by 61–90 days shall be subject to a fine ranging from VND 8.000.000 to VND 15.000.000;
• Late submission exceeding the statutory deadline by more than 90 days shall be subject to a fine ranging from VND 15.000.000 to VND 25.000.000.

In case of overdue submission, not only shall tax arrears be collected, but it shall also adversely affect the process of title transfer, causing delays in the issuance of a new land use right certificate or the update of information on the existing certificate.

The maximum deadline for payment of the registration fee is 30 days from the date of issuance of the notice of payment.

Pursuant to Clause 2, Article 10 and Clause 8, Article 18 of Decree No. 126/2020/NĐ-CP, the deadline for declaration and payment of registration fee is stipulated as follows:

• Individuals shall submit the registration fee declaration dossier within the same deadlines as the submission of the application dossier for registration of ownership and use rights of property to the competent state management authority (including cases conducted under the one-stop-shop mechanism or directly submitted to the tax authority).
• The deadline for payment of the registration fee shall be no later than 30 days from the date of issuance of the notice, except in cases where the taxpayer is recorded as having deferred registration fee payment.

Therefore:

• Time for submitting registration fee declaration: Same time as the registration transfer procedure.
• Deadline for payment of registration fee: Maximum 30 days from the date of signing the registration fee payment notice of the tax authority.

Deadlines for the settlement of administrative procedures on the transfer of land use right certificates shall not exceed 10 working days

Pursuant to Point a, Clause 2, Article 22 of Decree No. 101/2024/NĐ-CP, the land registration office is responsible for settling the procedures for transferring the land use right certificate within 10 working days from the date of receipt of a complete and valid dossier. This provision applies to the following cases:

• Transfer, donation, or inheritance of land use rights and assets attached to land;
• Capital contribution by land use rights;
• Conversion of agricultural land without land consolidation or land parcel exchange.

Note:

• The above-mentioned period of 10 days does not include holidays and public holidays as prescribed by law; does not include the time for dossier receipt at the commune level, the time for fulfillment of financial obligations by land users; does not include the time for consideration and handling of cases where land use violates the law, or the time for soliciting expert examination.
• For communes in mountainous areas, islands, remote areas, areas with difficult socio-economic conditions, and areas with especially difficult socio-economic conditions, the maximum deadlines shall not exceed 20 days.

In cases where the statutory deadlines for registration procedures have expired but no result has been received, the first step that the land user should take is to bring the appointment slip to the place of dossier submission to inquire about the result and the reason. If the land registration office does not provide a response or deliberately causes obstruction, the land user shall have the right to lodge a complaint or initiate an administrative lawsuit against the administrative decision or administrative act concerning land management (pursuant to Article 237 of the Land Law 2024).

Important notes when carrying out the procedure for transferring the Land Use Right Certificate

To avoid prolonging the transfer procedure of the Land Use Right Certificate, incurring administrative sanctions, unnecessary expenses and efforts, as well as to prevent legal risks in transactions, individuals must take note of the following:

• Prepare all required documents for registration of land change: in accordance with Article 29 of Decree No. 101/2024/NĐ-CP.
• Be fully aware of the statutory deadlines for each step: 10 days for tax declaration and payment, 30 days for registration of land change, and 10 days for the settlement of the administrative procedure.
• Choose the appropriate form of dossier submission: From 02 July 2025, pursuant to Clause 1, Article 18 of Decree No. 151/2025/NĐ-CP, individuals may select one of the following places for dossier submission within the provincial jurisdiction (the “One-Stop Division” of the Provincial People’s Committee, the Land Registration Office, or the Branch of the Land Registration Office), instead of being mandatorily required to submit only at the location where the land is situated as previously.
• Do not arbitrarily delay: Many individuals hold the mindset of “handling it later” after completing a real estate purchase and sale transaction, which leads to unforeseen legal risks and the imposition of penalties.

The above are land transfer deadlines in Vietnam 2025 as of 01 July 2025. For any related inquiries or if clients require legal consultation regarding land procedures, please contact Viet An Law Firm for the best advice and support.