The Complete Guide to the Costs & Taxes of Owning Vietnam Property (Foreigners, 2026)

“How much does it really cost?” is the first question most foreign buyers ask about Vietnam property — and the answer is scattered across a dozen topics.

This guide pulls the whole picture together: every cost and tax you meet from the moment you send money in to the day you sell and take your proceeds home.

Use the summary table to see it at a glance, follow the links for the detail that matters, and use the calculators to estimate your own numbers.

This is general information for 2026, not tax or legal advice. Rates, thresholds and rules vary by locality and change; the figures here are indicative. Confirm your specific amounts with the developer, a notary and a licensed Vietnamese tax adviser before you transact.

The money journey, at a glance

Stage	Cost / tax	Typical rate (indicative)	Detail
Money in	Inbound transfer via bank	No tax — keep the trail	Transferring money in
Buying	Registration fee	~0.5% of value	Buying costs
Buying	Maintenance (sinking) fund	One-time 2% (pre-VAT)	Management & maintenance fund
Buying	VAT	10% (usually in the price)	Buying costs
Buying	Notary & admin	Minor	Buying costs
Holding	Annual land-use tax	~0.03% within allowance	Annual land-use tax
Holding	Management fee	Monthly, per m²	Management fees
Renting	Rental-income tax	~10% (5% VAT + 5% PIT) above threshold	Rental-income tax
Selling	Personal income tax	2% of sale price	Selling & taxes
Money out	Repatriation	No tax, needs the trail	Repatriation

1. Bringing your money in

There is no tax on sending your purchase funds into Vietnam — but there is one rule that matters more than any: send it through official banking channels and keep every confirmation.

That documented inbound trail is what later lets you repatriate your sale proceeds. Skipping it is the most common and costly mistake. See transferring money to buy.

2. One-off costs at purchase

On top of the price, budget for:

• Registration fee — around 0.5% of value, to register ownership.
• Maintenance (sinking) fund — a one-time 2% of the pre-VAT value, paid into the building’s maintenance reserve (a fund, not a tax).
• VAT — 10%, usually already included in a new (primary) unit’s quoted price.
• Notary and admin — minor charges.

The full breakdown is in taxes & costs when buying, and you can estimate your own total with the purchase-cost calculator.

3. Yearly costs of holding

Owning is cheaper to hold than many expect, but it is not free:

• Annual non-agricultural land-use tax — on an apartment’s small allocated land share, commonly 0.03% within the local allowance, so usually a low yearly amount. See the annual land-use tax.
• Management fee — a monthly per-square-metre charge for the building’s services (a fee, not a tax) — see management fees & the maintenance fund.

The fuller holding-cost picture (insurance, upkeep) is in the cost of owning property in Vietnam.

4. If you rent it out

Rental income is taxed under the individual presumptive regime: about 10% of gross rent (split 5% VAT + 5% PIT) once your annual gross rent crosses the tax-free threshold.

It is simpler and usually cheaper at small scale than a company structure. The thresholds, tax code and who declares are in rental-income tax for foreign landlords.

5. Selling — and taking your money home

When you sell, a 2% personal income tax applies to the gross transfer price stated in the notarized contract (payable even at a loss; some exemptions exist).

Then you repatriate the proceeds through banking channels — which is exactly why the inbound trail from stage 1 matters. See selling & foreigner taxes and repatriating funds.

Watch the policy backdrop too: proposals to change the sale tax surface periodically — the current state is in the transfer-tax reform explainer.

Estimate your own numbers

Don’t rely on rules of thumb — plug your figures in:

• Purchase-cost calculator — registration fee, maintenance fund, PIT (resale), notary and total on top of the price.
• Loan calculator — monthly repayment by price, loan ratio, term and interest rate.
• All tools — compare projects, search, and more.

And if you are budgeting for life here, not just the property, see the cost of living in Ho Chi Minh City.

Bottom line

Across the whole journey, a foreign buyer’s costs are: a documented inbound transfer, ~0.5% registration + one-time 2% maintenance fund + VAT (usually in the price) at purchase, a small annual land-use tax plus monthly management fees to hold, ~10% on rent if you let it, and 2% PIT plus repatriation when you sell.

The same taxes apply to you as to locals — the foreigner-specific part is the quota, the leasehold tenure and keeping your fund trail clean.

Estimate with the calculators, then confirm the exact figures with a licensed tax adviser before you commit.

This article is general information only and not tax or legal advice. Rates and thresholds change and vary by locality. Confirm your specific amounts with licensed professionals before transacting.

As a primary-market distributor in Ho Chi Minh City, Happy Land helps foreign buyers work out the full, realistic cost of a specific project — purchase, holding and exit — in English. Browse current projects or contact our team on Zalo or WhatsApp for a tailored cost breakdown.