The Annual Land-Use Tax on Vietnam Property: What Foreign Owners Pay Each Year

When foreign buyers budget for a Vietnam apartment, they usually account for the price, the one-off purchase taxes and the monthly management fee — and overlook a small tax paid every year: the non-agricultural land-use tax. It is a “holding” tax on residential land, and it applies to the land portion allocated to your apartment too. The amount is modest for most owners, but it is a recurring obligation worth understanding so nothing surprises you. This guide explains what it is, who pays, the rates, how it is worked out for an apartment, where to pay, and how the 2026 land-price table can move the figure.

This is general information for 2026, not tax advice. Rates, local allowances and the land-price table vary by locality and change; the figures here are indicative. Confirm your specific amount with the local tax authority.

What the annual land-use tax is

This is a tax paid every year on residential land (and some other non-agricultural land), by the land-use-rights holder — the owner. Unlike the registration fee at purchase or the 2% personal income tax at sale, which are one-off, this land-use tax is an ongoing obligation for as long as you own. For an apartment, it is charged on the small share of land allocated to your unit, so it is usually a low annual amount.

It is one line in the wider ownership-cost picture — see the recurring building charges in management fees & the maintenance fund and the fuller view in the cost of owning property in Vietnam.

The rate and how it’s worked out

The basic formula is:

Tax = taxable land area × land price (from the price table) × rate

For residential land the rate is tiered (indicative):

Land portion	Rate
Within the local allowance (hạn mức)	0.03%
Up to 3× the allowance	0.07%
Above 3× the allowance	0.15%

The land price comes from the locality’s land-price table (multiplied by the area to give the taxable value), and the allowance is set locally. For most homes and apartments within the allowance, the 0.03% rate produces a small annual figure. The exact number depends on the area, the allowance and the land-price table, so confirm it with the tax office.

How it’s calculated for an apartment

Because many apartments share the building’s land, you cannot take the whole land plot for one unit. The tax uses an allocation coefficient: the land attributed to your unit is a share of the building’s land based on your unit’s floor area relative to the whole building. That small allocated area is then multiplied by the land-price-table value and the rate — typically giving a modest yearly amount. If it is unclear, the tax office or the building’s management board can help you work it out.

Where and when to pay

• Declare to the local tax authority where the property is located when your land-use rights arise.
• Pay annually, following the authority’s notice; in some cases you can pay for several years at once.
• Keep the receipts with your property file. For an overseas owner, this can be handled by a representative — see managing your property from abroad.

How the 2026 land-price table affects it

Because the taxable value is based on the land-price table, when that table is revised the tax can change with it. New tables taking effect from 2026 in many localities (including the expanded Ho Chi Minh City after the merger) can raise the taxable value, and with it several land-price-based charges. For this particular tax the effect is small, but it is worth keeping current — and it matters more for the one-off charges at purchase and sale, covered in taxes & costs when buying and selling & foreigner taxes. To estimate the one-off purchase costs, use our purchase cost calculator.

Conclusion

The annual non-agricultural land-use tax is a small but real recurring cost of owning a home or apartment in Vietnam, paid yearly by the owner on the land (or the apartment’s allocated land share), commonly at 0.03% within the allowance on the land-price-table value. For an apartment it is usually a modest amount thanks to the allocation coefficient. Declare it, pay on the notice, keep the receipts, and remember the 2026 land-price table can nudge the figure. Confirm your specific amount with the local tax authority.

This article is general information only and not tax advice. Rates, allowances and land-price tables vary and change. Confirm with the local tax authority before filing or relying on any figure.

As a primary-market distributor in Ho Chi Minh City, Happy Land helps foreign owners understand the full cost of buying and holding a property, in English. Browse current projects or contact our team on Zalo or WhatsApp.