Is the transfer of real estate from common property to separate property of husband and wife when di

Is the transfer of real estate from common property to separate property of husband and wife when divorce taxable?
Posted date: 21/01/2021

My husband and I have just divorced. In the divorce judgment, the Court ruled that I was entitled to live in the house and that I had to pay my husband for the value of the house he was entitled to. So now, when I change the name of the house from common ownership to my own, shall I be exempt from tax or registration fee? If not, how is the tax and registration fee paid?

FDVN’s opinion:

Thank you for concerning FDVN’s legal services. Regarding your consulting requests, after studying the relevant legal documents, FDVN Law Firm would like to give you the following advice:

[1]. Personal income tax

According to paragraph a, Clause 1, Article 3 of Circular No. 111/2013/TT-BTC, tax-free incomes include:

“Incomes from real estate transfer (including future houses and constructions according to regulations of law on real estate trading) between husband and wife, parents and children; adoptive parents and adopted children; parents-in-law and children-in-law; grandparents and grandchildren, and among siblings.

The real estate (including future houses and constructions according to regulations of law on real estate trading) that is established by either spouse during the marriage, considered marital property, divided under agreements or judgment of the court when they divorce shall be tax-free.”

Based on the above provisions, the division of property between husband and wife after divorce will be subject to personal income tax exemption.

[2]. Registration fee

Based on the cases of exemption from registration fees stipulated in Article 9 of  Decree No. 140/2016/ND-CP on registration fee, your case is not eligible for registration fee exemption... According to Clause 1, Article 7 of Decree No. 140/2016/ND-CP, registration fee rate (%) is provided as follows: “1. The rate of 0.5% applies to real property.”

Above is FDVN Law Firm's opinion for your request of a consultant based on studying the relevant legal provisions. Hopefully, FDVN's advice would be helpful to you.

Nguyen Thi Lan Anh - FDVN Law Firm


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