How Viet Kieu Inherit Property in Vietnam (2026 Guide)
Inheriting a house or land in Vietnam from your parents should be simple — but for overseas Vietnamese it often isn’t, because the outcome depends on your nationality status and whether there is a valid will. The good news: under current law, both Viet Kieu with Vietnamese nationality and persons of Vietnamese origin can inherit real estate, and inheritance between close relatives is tax-free. This 2026 guide explains who can inherit, what you actually receive, the tax, and the step-by-step process.
Table of Contents
Can Viet Kieu Inherit Property in Vietnam?
Yes. Vietnamese law allows overseas Vietnamese to inherit real estate. What differs is not the right to inherit, but what you can ultimately hold:
- Tier 1 — Viet Kieu with Vietnamese nationality: you inherit with the same full rights as any citizen and hold the land or house in your own name.
- Tier 2 — person of Vietnamese origin (no nationality): you can inherit a house together with the land on the same plot, within the same limits that apply to foreign buyers. Where you are not eligible to hold a particular asset (for example bare land), you are entitled to its value instead of the title.
Not sure which tier you are in? Read our guide to the 2024 Land Law for the full breakdown of both categories.
With or Without a Will: Who Inherits
Vietnam recognises two routes for passing on property, and the route decides who receives what.
With a will (di chuc): the estate is distributed according to the will, provided the will is valid — made voluntarily by a person of sound mind, in the correct form, and not violating the reserved shares the law guarantees to certain dependants (minor children, and parents, spouse or adult children unable to work).
Without a will (intestate): the estate passes to heirs at law in ranked order. The first rank — spouse, biological and adoptive parents, and biological and adopted children — inherit in equal shares. Only if there is no first-rank heir does the estate pass to the second rank (grandparents, siblings), and so on.
Inheritance Tax: What You Pay — and Don’t
This is where overseas Vietnamese are often pleasantly surprised: real estate inherited between close relatives is exempt from personal income tax. And Viet Kieu are taxed identically to locals — same rate, same threshold, same exemptions.
| Situation | Personal income tax on inherited real estate |
|---|---|
| Between close relatives (spouse; parents & children incl. adoptive; parents-in-law & children-in-law; grandparents & grandchildren; full siblings) | Exempt (0%) |
| Any other relationship | 10% on the value above VND 20 million per receipt |
The VND 20 million threshold applies from 1 July 2026 under the Personal Income Tax Law 2025 (Law 109/2025/QH15); it was VND 10 million previously. Note the exemption covers real estate only — inheriting shares, a car or cash follows the general rules.
The Inheritance Process, Step by Step
Whether or not tax applies, the transfer follows the same administrative path. Budget for a few weeks of paperwork.
- Gather core documents: the death certificate, the will (if any) or proof of your relationship to the deceased, and the property’s title (pink book).
- Prove your identity and status: as a Viet Kieu you will need your passport and documents confirming Vietnamese origin or nationality.
- Notarised declaration of inheritance at a notary office, with a public posting period so other potential heirs can respond.
- Tax declaration: file the inheritance, claim the close-relative exemption where it applies, or pay the 10% if it does not.
- Register the transfer at the land registration office — a new pink book is issued in the heir’s name (for Tier 1) or the value is settled (for Tier 2 where holding is not permitted).
Special Case: Inheriting Property You Cannot Hold
If you are a Tier 2 heir and inherit land or a property you are not eligible to own outright, the law does not leave you empty-handed. You are entitled to receive the value of that inheritance — typically by authorising a sale and receiving the proceeds — rather than holding the title. Tier 1 heirs are unaffected and simply take the title in their own name. This is exactly the kind of situation where confirming your tier early, and restoring Vietnamese nationality if it makes sense, changes the outcome.
Three Mistakes Heirs Make
Three errors cost heirs time and money:
- Assuming inheritance is taxed. Between close relatives, inherited real estate is exempt — many overpay or delay out of confusion.
- Missing the notarised declaration step. Without it, the title cannot be transferred, no matter how clear the will.
- Not proving Vietnamese origin/nationality early. This determines whether you hold the title or only receive the value — sort it before the estate is settled.
When Several Heirs Share One Property
Vietnamese estates are frequently shared among several first-rank heirs — three siblings inheriting the family home, for example. Unless a valid will directs otherwise, those heirs become co-owners in equal shares. In practice, families take one of three routes:
- Keep it in shared ownership and agree in writing how the property is used, maintained and eventually sold.
- One heir buys out the others — the remaining siblings transfer their shares for an agreed value.
- Sell and divide the proceeds — often the cleanest option when heirs live in different countries.
Each route carries its own tax and paperwork. If any heir is overseas, their share still stands — but they must complete the same identity and status steps (passport, proof of Vietnamese origin or nationality) to claim, hold or transfer it. Agreeing the approach early, in writing, prevents the disputes that most often stall an inheritance for years.
Frequently Asked Questions
1. Do Viet Kieu pay more inheritance tax than locals?
No. For inheritance, overseas Vietnamese are taxed identically to residents — same rate, threshold and exemptions.
2. Is inheriting my parents’ house taxed?
No. Real estate inherited from a close relative such as a parent is exempt from personal income tax.
3. Can I inherit without Vietnamese nationality?
Yes (Tier 2), within the limits that apply to foreign buyers. Where you cannot hold the asset, you receive its value.
4. What happens if there is no will?
The estate passes to heirs at law. The first rank — spouse, parents and children — share equally.
5. How much is the tax if it is not exempt?
10% on the value above VND 20 million per receipt (threshold from 1 July 2026).
6. Can Realtique help with an inheritance?
Yes — we assist with the notarised declaration, tax filing and title transfer end-to-end.
7. Can siblings living abroad still claim their share?
Yes. An overseas heir’s share is fully valid; they complete the same notarised declaration and prove Vietnamese origin or nationality to claim, hold or transfer it.
8. Do we need to sell an inherited property to divide it?
Not necessarily. Co-heirs can keep shared ownership, one heir can buy out the others, or the property can be sold and the proceeds divided.
Related Viet Kieu Guides
Continue your research with our other guides for overseas Vietnamese buyers:
- The Complete Viet Kieu Guide to Buying Property in Vietnam (2026) — the complete overview of this guide series.
- Vietnam’s 2024 Land Law: What Viet Kieu Can Now Own (2026)
- Renting Out Your Vietnam Property as a Viet Kieu (2026 Tax Guide)
- Banking & Money Transfers for Viet Kieu Buying Property (2026)
- Step-by-Step Guide: How Viet Kieu Can Buy Property in Vietnam
- Legal Requirements for Viet Kieu Buying Real Estate in Vietnam
- What Is the Pink Book? A Complete Guide for Viet Kieu Buyers
- How to Sell Property in Vietnam as a Viet Kieu: A Comprehensive Guide
- How Viet Kieu Can Apply for Vietnamese Citizenship in 2025
- Key Benefits of Holding Vietnamese Citizenship as a Viet Kieu
- Moving Back to Vietnam: A Practical Guide for Viet Kieu
- How Viet Kieu Can Transfer Money Legally When Selling Property in Vietnam
- Vietnam Property Investment Visa: Can Real Estate Help You Stay Longer?
Inheriting Property? Talk to Realtique
Inheriting Property in Vietnam? Talk to Realtique
We guide overseas Vietnamese through declaration, tax and title transfer — safely and directly.
Have an inheritance matter? Leave your name and email — a Realtique specialist will reach out. Or email [email protected].
KC and the Realtique team help overseas Vietnamese buy, inherit, rent out and manage property in Vietnam — safely, and in their own name.
