Is vtv2 trực tiếp bóng đá hôm nay income from sale of a house subject to personal income tax in Vietnam in 2025? How to calculate personal income tax for income from sale of a house of Vietnamese residents?

Is vtv2 trực tiếp bóng đá hôm nay income from sale of a house subject to personal income tax in Vietnamin 2025?

Based on Clause 5, Article 2 ofCircular 111/2013/TT-BTC, vtv2 trực tiếp bóng đá hôm nay incomes subject to tax are defined as follows:

Income Subject to Tax

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5. Income from Real Estate Transfers

Income from real estate transfers is vtv2 trực tiếp bóng đá hôm nay income received from vtv2 trực tiếp bóng đá hôm nay transfer of real estate, including:

a) Income from vtv2 trực tiếp bóng đá hôm nay transfer of land use rights.

b) Income from vtv2 trực tiếp bóng đá hôm nay transfer of land use rights and assets attached to vtv2 trực tiếp bóng đá hôm nay land. Assets attached to vtv2 trực tiếp bóng đá hôm nay land include:

b.1) Residential houses, including future houses.

b.2) Infrastructure and constructions attached to vtv2 trực tiếp bóng đá hôm nay land, including constructions to be formed in vtv2 trực tiếp bóng đá hôm nay future.

b.3) Other assets attached to vtv2 trực tiếp bóng đá hôm nay land including assets that are agricultural, forestry, and fisheries products (such as crops, livestock).

c) Income from vtv2 trực tiếp bóng đá hôm nay transfer of ownership rights of residential houses, including future houses.

d) Income from transferring vtv2 trực tiếp bóng đá hôm nay right to lease land, water surface.

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Thus, income from vtv2 trực tiếp bóng đá hôm nay transfer of real estate, specifically residential houses, is subject to personal income tax. Therefore, when income is derived from buying and selling houses, personal income tax must be paid.

Read more: How much tax is paid when buying a house at 300 million VND in Bac Lieu City? vtv2 trực tiếp bóng đá hôm nay personal income tax rate for buying and selling houses in Bac Lieu City?

Is vtv2 trực tiếp bóng đá hôm nay income from sale of a house subject to personal income tax in Vietnam in 2025?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)

How to calculatepersonal income tax for income from sale of a houseofVietnamese residents?

According to Article 17 ofCircular 92/2015/TT-BTC, vtv2 trực tiếp bóng đá hôm nay basis for tax calculation for income from real estate transfers is as follows:

vtv2 trực tiếp bóng đá hôm nay basis for calculating tax on income from real estate transfers is vtv2 trực tiếp bóng đá hôm nay transfer price on each occasion and vtv2 trực tiếp bóng đá hôm nay tax rate.

Wherein, vtv2 trực tiếp bóng đá hôm nay transfer price and tax rate are determined as follows:

(1) Transfer Price

- vtv2 trực tiếp bóng đá hôm nay transfer price for transferring land use rights with constructions on land, including houses, and constructions to be formed in vtv2 trực tiếp bóng đá hôm nay future is vtv2 trực tiếp bóng đá hôm nay price recorded in vtv2 trực tiếp bóng đá hôm nay transfer contract at vtv2 trực tiếp bóng đá hôm nay time of transfer.

- If vtv2 trực tiếp bóng đá hôm nay transfer contract does not indicate vtv2 trực tiếp bóng đá hôm nay land price or if vtv2 trực tiếp bóng đá hôm nay land price in vtv2 trực tiếp bóng đá hôm nay transfer contract is lower than vtv2 trực tiếp bóng đá hôm nay price set by vtv2 trực tiếp bóng đá hôm nay provincial People's Committee, vtv2 trực tiếp bóng đá hôm nay transfer price is vtv2 trực tiếp bóng đá hôm nay price set by vtv2 trực tiếp bóng đá hôm nay provincial People's Committee at vtv2 trực tiếp bóng đá hôm nay time of transfer in accordance with land regulations.

- In vtv2 trực tiếp bóng đá hôm nay case of transferring a house attached to vtv2 trực tiếp bóng đá hôm nay land, vtv2 trực tiếp bóng đá hôm nay value of vtv2 trực tiếp bóng đá hôm nay house, infrastructure, and architectural works attached to vtv2 trực tiếp bóng đá hôm nay land is determined based on vtv2 trực tiếp bóng đá hôm nay registration fee calculation price for houses prescribed by vtv2 trực tiếp bóng đá hôm nay provincial People's Committee.

If vtv2 trực tiếp bóng đá hôm nay provincial People's Committee does not stipulate vtv2 trực tiếp bóng đá hôm nay registration fee calculation price for houses, reference vtv2 trực tiếp bóng đá hôm nay regulations of vtv2 trực tiếp bóng đá hôm nay Ministry of Construction on house classification, standards, basic construction norms, and vtv2 trực tiếp bóng đá hôm nay actual remaining value of vtv2 trực tiếp bóng đá hôm nay projects on vtv2 trực tiếp bóng đá hôm nay land.

(2) Tax Rate

vtv2 trực tiếp bóng đá hôm nay tax rate on real estate transfers is 2% of vtv2 trực tiếp bóng đá hôm nay transfer price or vtv2 trực tiếp bóng đá hôm nay sublease price.

(3) Tax Calculation Method

Personal income tax on income from real estate transfers is calculated as follows:

Personal income tax payable = Transfer price x tax rate (2%)

Additionally, if vtv2 trực tiếp bóng đá hôm nay real estate transferred is co-owned, vtv2 trực tiếp bóng đá hôm nay tax obligation is determined separately for each taxpayer according to their real estate ownership share.

vtv2 trực tiếp bóng đá hôm nay basis for determining vtv2 trực tiếp bóng đá hôm nay ownership share is legitimate documents such as vtv2 trực tiếp bóng đá hôm nay original capital contribution agreement, wills, or court division decisions, etc.

In vtv2 trực tiếp bóng đá hôm nay absence of legitimate documents, each taxpayer's tax obligation is determined according to vtv2 trực tiếp bóng đá hôm nay average ratio.

What are cases where real estate transfers are exempt frompersonal income tax in Vietnam?

Based on Article 4 of vtv2 trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007(supplemented by Clause 3, Article 2 of vtv2 trực tiếp bóng đá hôm nayLaw Amending and Supplementing a Number of Articles of Various Laws on Tax 2014and Clause 2, Article 1 of vtv2 trực tiếp bóng đá hôm nayAmended Personal Income Tax Law 2012), vtv2 trực tiếp bóng đá hôm nay personal income tax exemption is regulated in vtv2 trực tiếp bóng đá hôm nay following cases:

Income Exempt from Tax

1. Income from real estate transfers between spouses; birth parents with biological children; adoptive parents with adopted children; in-laws with daughters-in-law; in-laws with sons-in-law; grandparents with grandchildren; siblings with each other.

2. Income from vtv2 trực tiếp bóng đá hôm nay transfer of residential houses, homestead land use rights, and assets attached to vtv2 trực tiếp bóng đá hôm nay homestead land of individuals in cases where vtv2 trực tiếp bóng đá hôm nay individual possesses only one residential house, homestead land.

3. Income from vtv2 trực tiếp bóng đá hôm nay value of land use rights allocated by vtv2 trực tiếp bóng đá hôm nay State to individuals.

4. Income from inheritance, gifts being real estate between spouses; birth parents with biological children; adoptive parents with adopted children; in-laws with daughters-in-law; in-laws with sons-in-law; grandparents with grandchildren; siblings with each other.

5. Income of households and individuals directly engaged in agricultural, forestry, salt production, and aquaculture not yet processed into other products or only through preliminary processing.

6. Income from vtv2 trực tiếp bóng đá hôm nay conversion of agricultural land of households and individuals allocated by vtv2 trực tiếp bóng đá hôm nay State for production.

7. Income from interest on deposits at credit institutions, interest from life insurance contract.

8. Income from remittances.

9. Portion of night shift salary, overtime pay that is higher than vtv2 trực tiếp bóng đá hôm nay day shift salary as regulated by vtv2 trực tiếp bóng đá hôm nay law.

10. Pension distributed by vtv2 trực tiếp bóng đá hôm nay Social Insurance Fund; monthly pension from a voluntary pension fund.

11. Income from scholarships, including:

a) Scholarships awarded from vtv2 trực tiếp bóng đá hôm nay state budget;

b) Scholarships from domestic and international organizations under their scholarship programs.

12. Income from compensation of life insurance contracts, non-life insurance, compensation for workplace accidents, State compensation, and other compensations according to legal regulations.

13. Income from charitable funds authorized or recognized by competent state bodies, operating for charity, humanitarian purposes, non-profit motives.

14. Income from foreign aid for charitable, humanitarian purposes in both governmental and non-governmental forms, endorsed by competent state agencies.

15. Income from wages, salaries of Vietnamese seafarers working for foreign shipping companies or Vietnamese international shipping companies.

16. Income of individuals who own, possess vtv2 trực tiếp bóng đá hôm nay right to use boats and those working on boats from vtv2 trực tiếp bóng đá hôm nay provision of goods, services directly serving offshore fishing activities.

Thus, vtv2 trực tiếp bóng đá hôm nay real estate transfer cases exempted from personal income tax are:

- Income from real estate transfers between spouses; birth parents with biological children; adoptive parents with adopted children; in-laws with daughters-in-law; in-laws with sons-in-law; grandparents with grandchildren; siblings with each other.

- Income from transferring residential houses, homestead land use rights, and assets attached to vtv2 trực tiếp bóng đá hôm nay homestead land in cases where vtv2 trực tiếp bóng đá hôm nay individual has only one residential house, homestead land.

- Income from vtv2 trực tiếp bóng đá hôm nay value of land use rights allocated by vtv2 trực tiếp bóng đá hôm nay State to individuals.

- Income from inheritance, gifts being real estate between spouses; birth parents with biological children; adoptive parents with adopted children; in-laws with daughters-in-law; in-laws with sons-in-law; grandparents with grandchildren; siblings with each other.