PROCEDURES FOR TRANSFERRING LAND USE RIGHTS UPON INHERITANCE (UPDATED 2025)

1. What is inheritance-based land title transfer?

Land title transfer through inheritance refers to the process of updating the land use rights from the deceased owner to the heir. This is a mandatory legal procedure for the heir to be officially recognized as the lawful land user.

2. Conditions to transfer land use rights through inheritance

According to the 2013 and 2024 Land Laws, the heir is eligible for title transfer if:

A valid Certificate of Land Use Rights (Red Book) is available;
The land is not under dispute;
The land is not seized or subject to enforcement;
The land is within its legal usage term;
The heir meets the eligibility for issuance or has already had their information updated in the certificate.

3. Cases where inheritance of land use rights is not permitted

Some parties may be restricted from receiving land use rights (including through inheritance), such as:

Individuals or organizations not directly engaged in agricultural production may not inherit rice-farming land;
Land in protected forest zones or special-use forests cannot be inherited if the heir does not reside in those areas;
Foreign nationals and overseas Vietnamese not eligible to own residential property in Vietnam may not inherit land.

4. Procedures for transferring land use rights upon inheritance

Step 1: Authenticate inheritance documents at a notary office

Prepare and submit the following documents:

Valid will (if any);
Death certificate of the deceased;
ID card/citizen ID and household registration of the heir;
Certificate of Land Use Rights (Red Book);
Documents proving the heir's legal relationship (birth certificate, marriage certificate...);
Power of attorney (if applicable).
After review, the notary will issue either an inheritance acknowledgment or an agreement on the division of the estate.

Step 2: Submit transfer application at local authorities

Submit the file to the People’s Committee of the commune/district or the Land Registration Office, including:

Notarized inheritance documents;
Request for registration of land use right changes;
Original Red Book;
ID of the heir;
Proof of tax exemption (if any);
Personal income tax declaration and registration fee form.
Step 3: Fulfill financial obligations

Personal income tax: 10% of the inheritance value exceeding VND 10 million per transaction;
Registration fee: Exempt for inheritance between immediate family members (spouses, parents–children, grandparents–grandchildren, siblings);
Notarization fee: Based on asset value, up to a maximum of VND 70 million per case.
Step 4: Receive the updated Land Use Rights Certificate

Once all steps are completed and payments made, the heir will either receive a new certificate or have their name added to the existing one.

5. Inheritance title transfer support from ADVN Law

ADVN Law offers:

Full document preparation for inheritance title transfer;
Notarization of inheritance documents;
Representation in submitting and following up on the application;
Legal tax reduction and exemption consultation.

Ensures estate protection in the absence of an heir or estate administrator.