Circular No. 109/2025/TT-BTC stipulates the amount of fees, collection procedures, and payment for issuing Real Estate Broker Practice Certificates.

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

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

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

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

Pursuant to Decree No. 96/2024/NĐ-CP dated July 24, 2024 of the Government detailing some provisions of the Law on Real Estate Business;

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

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing some articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing some provisions of the Law on Tax Administration;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the National Treasury sector;

Pursuant to Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and other documents; Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government amending and supplementing some articles of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and other documents;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance; Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing some articles of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Management and Supervision of Tax, Fee, and Charge Policies;

The Minister of Finance issues this Circular regulating the amount of collection, collection system, and payment of fees for issuing real estate brokerage practice certificates.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the amount of collection, collection system, and payment of fees for issuing real estate brokerage practice certificates.

Article 2. This Circular applies to fee payers; organizations collecting fees; other organizations and individuals related to the collection and payment of fees for issuing real estate brokerage practice certificates.

Article 3. Fee Collecting Organizations

The fee payer as prescribed in this Circular is an individual when applying for issuance or reissuance of a real estate brokerage practice certificate in accordance with laws on real estate business.

Article 4. Fee Collecting Organizations

The state agency authorized to issue or reissue real estate brokerage practice certificates in accordance with laws on real estate business is the fee collecting organization as prescribed in this Circular.

Article 4. Fee Collection Amounts

The fee collection amounts for issuing Real Estate Broker Practice Certificates are as follows:

1. Issuing a Real Estate Broker Practice Certificate: VND 300,000 per certificate.

2. Reissuing a Real Estate Broker Practice Certificate: VND 200,000 per certificate.

In cases where a Real Estate Broker Practice Certificate is reissued due to errors by state agencies or changes in administrative boundaries as prescribed by competent authorities, no fee will be required for the reissue of the Real Estate Broker Practice Certificate according to this Circular.

Article 5. Declaration, Collection, and Payment of Fees

1. The person paying the fee shall pay the fee when applying for issuance or reissuance of a Real Estate Broker Practice Certificate to the fee collecting organization through one of the following methods:

a) Paying the fee via non-cash means into the dedicated fee collection account of the fee collecting organization opened at a credit institution or into the State budget.

b) Paying the fee through the account of another agency or organization that is different from the fee collecting organization (applicable in cases where administrative procedures or public services are conducted online under the Government's regulations on the single window mechanism). Within 24 hours from the time of receiving the fee, the agency or organization receiving the payment must transfer the entire collected fee into the fee collection account of the fee collecting organization opened at a credit institution or deposit the entire collected fee into the State budget.

c) Paying the fee in cash to the fee collecting organization.

2. The fee collecting organization shall remit 100% of the collected fees into the State budget according to the current State budget classification, including any accrued interest on related account balances during the fee collection process. The costs for fee collection activities are allocated in the budget of the fee collecting organization according to the State budget expenditure regulations. The fee collecting organization shall declare, collect, and remit fees in accordance with the laws on tax management.

Article 6. Implementation Provisions

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

2. Other matters related to the collection, payment, receipt, and public disclosure of fee collection regulations not specified in this Circular shall be implemented in accordance with the provisions of the following documents: Law on Fees and Charges; Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain provisions of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges; Law on Tax Administration; Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration; Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the National Treasury sector; Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts; Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts; Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts, and Decree No. 70/2025/NĐ-CP dated March 20, 2025 amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP.

3. During the implementation period, if the legal normative documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

4. During the implementation period, if there are any difficulties, organizations and individuals are advised to promptly report them to the Ministry of Finance for research and supplementary guidance./.