Dossier, Procedures, and Fees for Transferring Ownership of Agricultural Land

13 February, 2026 10 Views

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Transfer of Agricultural Land Use Rights is one of the important legal procedures aimed at transferring land use rights from one person to another. This process not only ensures the legal rights of the parties involved but also contributes to transparency in land ownership information. However, to carry out the transfer lawfully and efficiently, individuals must clearly understand the required dossier, procedural steps, and related fees. Below is detailed information on the dossier, procedures, and costs for transferring agricultural land use rights, helping you understand and prepare effectively for the process.

Conditions for Transfer of Agricultural Land Use Rights

Dossier, Procedures, and Fees for Transferring Ownership of Agricultural Land

Pursuant to Clause 1, Article 45 of the Land Law 2024, the conditions for transferring agricultural land use rights include:

Possession of a Land Use Right Certificate or Certificate of Residential Ownership and Land Use Rights or Certificate of Land Use Rights, Residential Ownership and Other Assets Attached to Land or Certificate of Land Use Rights and Ownership of Assets Attached to Land, except in cases of inheritance of land use rights, conversion of agricultural land during land consolidation and plot exchange, donation of land use rights to the State, residential communities, and cases prescribed in Clause 7, Article 124 and Point a, Clause 4, Article 127 of the Land Law 2024.
The land is not subject to any disputes;
The land use rights are not subject to seizure for enforcement of judgments;
The land is within the land use term.

These conditions ensure that no disputes arise with third parties during or after the transfer process, thereby protecting the rights of the transferee and facilitating state management of land.

Latest Steps for Transferring Agricultural Land Use Rights

Step 1: Notarization or Certification

Pursuant to Point a, Clause 3, Article 27 of the Land Law 2024, transfer or donation of land use rights between households and individuals must be notarized or certified in accordance with regulations.

Step 2: Declaration of Personal Income Tax and Registration Fee

Pursuant to Clause 3, Article 7 of Decree 126/2020/NĐ-CP:

Dossier for tax declaration
– The taxpayer is not required to submit a tax declaration dossier in the following cases:
+ The taxpayer only engages in business activities subject to exemption under the tax laws for each type of tax.
+ Individuals have income exempt from personal income tax under the law and as prescribed in Point b, Clause 2, Article 79 of the Tax Administration Law, except individuals receiving inheritance or gifts of immovable property; transfer of immovable property.
+ Export processing enterprises only engaging in export activities are not required to submit value-added tax declaration dossiers.
+ The taxpayer temporarily suspends business operations in accordance with Article 4 of this Decree.
+ The taxpayer submits a dossier for termination of tax code effectiveness, except in cases of termination of operations, termination of contracts, or enterprise reorganization under Clause 4, Article 44 of the Tax Administration Law.
– Time limit for personal income tax declaration:
+ If the contract does not stipulate that the transferee pays tax on behalf of the transferor, the transferor must submit the tax declaration dossier within 10 days from the effective date of the contract.
+ If the contract stipulates that the transferee pays tax on behalf of the transferor, the dossier must be submitted within 30 days from the effective date of the contract.
– Time limit for payment of registration fee: Paid together with the dossier for registration of changes.

Step 3: Registration of Changes (Name Transfer Registration)

Preparation of dossier
– Application for registration of changes using Form No. 09/ĐK.
– Notarized or certified transfer/donation contract for land use rights.
– Original issued Certificate.
– Personal income tax declaration form using Form No. 03/BĐS-TNCN.
– Documents proving eligibility for exemption from personal income tax and registration fee (if any).

Note: The above dossier applies where the transferee pays tax on behalf of the transferor; if not, the personal income tax declaration form is not required.

* Submission of dossier
Method 1: Households and individuals may submit the dossier at the People’s Committee of the commune, ward, or township where the land is located if desired.
Method 2: Households and individuals do not submit the dossier at the People’s Committee of the commune, ward, or township where the land is located
– If the locality has established a one-stop shop, submit the dossier at the one-stop shop.
– If the locality has not established a one-stop shop, submit directly at the Branch of the Land Registration Office at the district level (district, county, town, provincial city, or centrally-run city under a province) or directly at the Land Use Rights Registration Office at the district level if the locality has no Branch of the Land Registration Office.

* Receipt and processing
– Pay personal income tax and registration fee according to the notice of the tax authority, except in cases of exemption.

* Return of results
The processing authority must return the results within 03 working days from the date of completion of processing.

* Processing time
– Pursuant to Clause 2, Article 22 of Circular 10/2024/TT-BTNMT, the time limit for completing the name transfer procedure is not more than 10 days from the date of receipt of a valid dossier; not more than 20 days for mountainous communes, islands, deep-lying and remote areas, areas with difficult or extremely difficult socio-economic conditions.
– The above time limits exclude non-working days and holidays; time for receipt of dossier at the commune level; time for fulfillment of financial obligations by the land user; and time for consideration and handling of cases involving unlawful land use or request for expert assessment.

Costs for Transferring Agricultural Land Use Rights

Dossier, Procedures, and Fees for Transferring Ownership of Agricultural Land

Pursuant to Circular 92/2015/TT-BTC, Decree 10/2022/NĐ-CP, and Circular 85/2019/TT-BTC, when transferring or donating land and housing, the parties are required to pay personal income tax, registration fee, and dossier appraisal fee as prescribed, specifically:

* Personal Income Tax
– Tax amount payable:
Personal income tax payable = 2% × Transfer price
– Cases exempt from tax and personal income tax declaration dossier:
* Registration Fee
– Amount payable:
Pursuant to Clause 1, Article 8 of Decree 10/2022/NĐ-CP, registration fee is calculated as follows:
Case 1: When the transfer price is higher than the land and housing price prescribed by the provincial People’s Committee
Registration fee = 0.5% × Transfer price
Case 2: When the transfer price is lower than or equal to the land and housing price prescribed by the provincial People’s Committee, or in cases of donation or inheritance of land and housing.
* Dossier Appraisal Fee for Name Transfer
The dossier appraisal fee is prescribed by the provincial People’s Committee, so the amount varies among provinces and cities.

Changes Regarding Transfer of Agricultural Land Effective from August 1, 2024

* Individuals Not Directly Engaged in Agricultural Production May Receive Transferred Paddy Land

Pursuant to Clause 3, Article 191 of the Land Law 2013, individuals not directly engaged in agricultural production were not permitted to receive transfer or donation of paddy land use rights.

However, pursuant to Clause 7, Article 45 of the Land Law 2024, individuals not directly engaged in agricultural production are permitted to receive transfer or donation of paddy land use rights within the quota prescribed in detail in Article 176 of the Land Law 2024, except where the recipient is an heir.

In cases exceeding the quota, the recipient must establish an economic organization and have an approved paddy land use plan from the district-level People’s Committee, with main contents including: location, area, land use purpose, agricultural production and business plan, investment capital, land use term, and land use progress.

Thus, the Land Law 2024 permits individuals not directly engaged in agricultural production to receive transferred paddy land use rights within the land allocation quota.

* Increased Quota for Receiving Transferred Agricultural Land from August 1, 2024

Pursuant to Article 177 of the Land Law 2024, the quota for receiving transferred agricultural land use rights by individuals is as follows:

The quota for receiving transferred agricultural land use rights by individuals must not exceed 15 times the land allocation quota for individuals for each type of land as prescribed in Clauses 1, 2, and 3, Article 176 of the Land Law 2024.

Determination of the quota for receiving transferred agricultural land use rights must be based on the following factors:
– Land and production technology conditions;
– Labor force shift, economic structure; urbanization process.

The provincial People’s Committee, based on the above regulations, shall prescribe the quota for receiving transferred agricultural land use rights by individuals in accordance with the specific conditions of the locality.

Support Services for Consultation on Transfer of Agricultural Land Use Rights at BKC Law

BKC Law provides comprehensive consultation and support services for the transfer of agricultural land use rights. With a team of experienced lawyers and legal specialists, we are committed to accompanying clients from dossier preparation, submission, to completion of procedures at state agencies. BKC Law’s services ensure that the transfer process is carried out promptly, in full compliance with the law, while optimizing time and costs for clients.

To receive free legal consultation at BKC Law, please contact our lawyers using the following information:

Telephone: 0901 3333 41
Email: info@bkclaw.vn
Branch in District 1: 9th Floor, Diamond Plaza Building, 34 Le Duan Street, District 1, Ho Chi Minh City
Branch in Binh Tan: 41 Ten Lua Street, Binh Tan District, Ho Chi Minh City