Only buildings (mostly condos) on a 50-year renewable term, never land; caps of 30% of units per apartment building and 250 houses per ward.
Costs on top of the price
2.5-3.1% · New developer apartment: 10% VAT usually already in the price + 0.5% registration fee + 2% maintenance fund + notary/admin; GPG lists 2.55-3.1% buyer costs.
Yearly property tax
Non-agricultural land-use tax 0.03-0.15% of state land value; negligible for apartments.
Tax on rental income
10% of gross rent (5% VAT + 5% PIT) above the exemption threshold; threshold raised to VND 1 billion/yr from 1 Jan 2026 (older guides say VND 100 million).
What holiday rentals earn
No sourced STR gross yield found.
Long-term rent yield
3.5-4.2 (GPG Q3 2025: HCMC 4.16, Hanoi 3.54)% gross
Holiday-rental rules
Guests must be registered with local police; HCMC (Decision 19/2026, from 25 Apr 2026) allows apartment short-lets only as registered, licensed accommodation providers; frequent/multi-unit renting needs a business registration.