Circular 109/2025/TT-BTC fees for grant of real estate brokerage practice certificates

CIRCULAR

Prescribing the rates, collection and remittance of the fees for grant of
real estate brokerage practice certificates

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Pursuant to the Law No. 97/2015/QH13 on Charges and Fees;

Pursuant to the Law No. 83/2015/QH13 on the State Budget;

Pursuant to the Law No. 38/2019/QH14 on Tax Administration;

Pursuant to the Law No. 29/2023/QH15 on Real Estate Business;

Pursuant to the Government’s Decree No. 96/2024/ND-CP dated July 24, 2024, detailing a number of articles of the Law on Real Estate Business;

Pursuant to the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, on amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government's Decree No. 91/2022/ND-CP dated October 30, 2022 on amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, defining administrative procedures in the field of State Treasury;

Pursuant to the Government's Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; the Government's Decree No. 70/2025/ND-CP dated March 20, 2025, on amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents;

Pursuant to the Government's Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance, and the Government's Decree No. 166/2025/ND-CP dated June 30, 2025, amending and supplementing a number of articles of the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of Department for Management and Supervision of Tax, Fees and Charges Policies;

The Minister of Finance promulgates the Circular prescribing the rates, collection and remittance of the fees for grant of real estate brokerage practice certificates.

Article 1. Scope of regulation and subjects of application

1. This Circular prescribes the rates, collection and remittance of the fees for grant of real estate brokerage practice certificates.

2. This Circular applies to fee payers; fee-collecting agencies; other related organizations and individuals involved in the collection and remittance of the fees for grant of real estate brokerage practice certificates.

Article 2. Fee payers

Individuals that carry out procedures for the grant or re-grant of real estate brokerage practice certificates in accordance with the law on real estate business shall be the fee payers specified in this Circular.

Article 3. Fee-collecting agencies

The State agencies competent to grant or re-grant real estate brokerage practice certificates under the law on real estate business shall be the fee-collecting agencies defined in this Circular.

Article 4. Fee rates

The fees for grant of real estate brokerage practice certificates shall be as follows:

1. Fee for grant of real estate brokerage practice certificates: VND 300,000/certificate.

2. Fee for re-grant of real estate brokerage practice certificates: VND 200,000/certificate.

In case a real estate brokerage practice certificate is re-granted due to an error by a State agency or due to a change in boundaries of administrative units in accordance with the provisions of the competent authority, the payment of fees for re-grant of real estate brokerage practice certificate shall not be required as defined in this Circular.

Article 5. Declaration, collection and remittance of fees

1. Fee payers shall remit the fees when carrying out the procedures for the grant or re-grant of real estate brokerage practice certificates to the fee-collecting agencies using one of the following methods:

a) Payment of the fee via non-cash method into the dedicated fee-collection account of the fee-collecting agency opened at a credit institution, or into the state budget.

b) Payment of the fee through the account of an agency or organization authorized to receive payments other than the fee-collecting agency (applicable for cases involving administrative procedures or the provision of online public services in accordance with the Government's regulations on the implementation of the single-window and inter-agency single-window mechanism in the performance of administrative procedures). Within 24 hours after receiving the fee amount, the organization or agency receiving the fee payment shall remit 100% of the collected fee amount to the dedicated fee-collection account of the fee-collecting agency opened at a credit institution or to the state budget.

c) Payment in cash to the fee-collecting agency.

2. The fee-collecting agencies shall remit 100% of the collected fee amount to the state budget in accordance with the applicable chapter and sub-item of the State Budget Index, including any arising interest (if any) on relevant account balances during the fee collection process. Funding for fee collection shall be allocated in the fee-collecting agencies’ estimates by state budget in accordance with state budget expenditure regimes and norms as prescribed by law. The fee-collecting agencies shall declare, collect and remit fees in accordance with the law on tax administration.

Article 6. Implementation provisions

1. This Circular takes effect on November 20, 2025.

2. Other contents relating to the collection, remittance, collection documents and disclosure of collection regime of fees that are not specified in this Circular shall comply with the following documents: the Law on Charges and Fees; the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016, on detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; the Government’s Decree No. 82/2023/ND-CP dated November 28, 2023, on amending and supplementing a number of articles of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees; the Law on Tax Administration; the Government's Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government's Decree No. 91/2022/ND-CP dated October 30, 2022 on amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, defining administrative procedures in the field of State Treasury; the Government's Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; the Government's Decree No. 70/2025/ND-CP dated March 20, 2025, on amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents; and the Minister of Finance’s Circular No. 32/2025/TT-BTC dated May 31, 2025 guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, the Government's Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, and Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of Decree No. 123/2020/ND-CP.

3. During the implementation, in case legal normative documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall apply.

4. Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for research and additional guidance./.