{"id":1755,"date":"2026-11-04T08:00:00","date_gmt":"2026-11-04T01:00:00","guid":{"rendered":"https:\/\/theai.vn\/?p=1755"},"modified":"2026-11-03T16:21:33","modified_gmt":"2026-11-03T09:21:33","slug":"thue-tncn-ban-nha-dat-2026","status":"publish","type":"post","link":"https:\/\/theai.vn\/vi\/tin-tuc\/thue-tncn-ban-nha-dat-2026\/","title":{"rendered":"B\u00e1n nh\u00e0 \u0111\u1ea5t 2026: thu\u1ebf TNCN 2% t\u00ednh th\u1ebf n\u00e0o, khi n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n?"},"content":{"rendered":"\n<p><em>C\u1eadp nh\u1eadt: 04\/11\/2026<\/em><\/p>\n\n\n\n<p>T\u1eeb ng\u00e0y 01\/7\/2026, vi\u1ec7c b\u00e1n nh\u00e0 \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn. M\u1ee9c thu\u1ebf v\u1eabn l\u00e0 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u01b0ng c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf nh\u00e0 \u1edf duy nh\u1ea5t v\u00e0 c\u00e1ch t\u00ednh cho t\u00e0i s\u1ea3n \u0111\u1ed3ng s\u1edf h\u1eefu \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n. B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a theai t\u00f3m t\u1eaft nh\u1eefng \u0111i\u1ec3m ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua c\u1ea7n n\u1eafm tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Thu\u1ebf TNCN khi b\u00e1n nh\u00e0 \u0111\u1ea5t n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/h2>\n\n\n\n<p>Theo \u0110i\u1ec1u 14 (c\u00e1 nh\u00e2n c\u01b0 tr\u00fa) v\u00e0 \u0110i\u1ec1u 24 (c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa) c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN 109\/2025\/QH15, thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng <strong>gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 2%<\/strong>. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2026.<\/p>\n\n\n\n<p>Nh\u01b0 v\u1eady, thu\u1ebf kh\u00f4ng t\u00ednh tr\u00ean ph\u1ea7n l\u00e3i v\u00e0 c\u0169ng kh\u00f4ng ph\u1ee5 thu\u1ed9c th\u1eddi gian n\u1eafm gi\u1eef. D\u00f9 b\u00e1n l\u1eddi hay l\u1ed7, n\u1ebfu kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n th\u00ec ng\u01b0\u1eddi b\u00e1n v\u1eabn ph\u1ea3i n\u1ed9p 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n\n\n\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/h2>\n\n\n\n<p>C\u0103n c\u1ee9 ch\u00ednh l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng. Tuy nhi\u00ean, n\u1ebfu h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ghi gi\u00e1 ho\u1eb7c ghi th\u1ea5p h\u01a1n gi\u00e1 do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf s\u1ebd x\u00e1c \u0111\u1ecbnh l\u1ea1i nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ch\u1ec9 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t:<\/strong> t\u00ednh theo B\u1ea3ng gi\u00e1 \u0111\u1ea5t v\u00e0 h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3) do UBND c\u1ea5p t\u1ec9nh ban h\u00e0nh.<\/li>\n\n\n<li><strong>\u0110\u1ea5t c\u00f3 nh\u00e0, c\u00f4ng tr\u00ecnh:<\/strong> ph\u1ea7n \u0111\u1ea5t t\u00ednh theo B\u1ea3ng gi\u00e1 \u0111\u1ea5t; ph\u1ea7n nh\u00e0, c\u00f4ng tr\u00ecnh t\u00ednh theo gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh. N\u01a1i ch\u01b0a c\u00f3 quy \u0111\u1ecbnh th\u00ec d\u00f9ng su\u1ea5t v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng.<\/li>\n\n\n<li><strong>Nh\u00e0, c\u00f4ng tr\u00ecnh h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai (k\u1ec3 c\u1ea3 g\u00f3p v\u1ed1n):<\/strong> x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng nh\u00e2n v\u1edbi gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f4ng tr\u00ecnh do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<p>\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a &#8220;ghi gi\u00e1 th\u1ea5p \u0111\u1ec3 gi\u1ea3m thu\u1ebf&#8221; th\u01b0\u1eddng kh\u00f4ng c\u00f3 t\u00e1c d\u1ee5ng, v\u00ec gi\u00e1 t\u00ednh thu\u1ebf s\u1ebd b\u1ecb n\u00e2ng l\u00ean b\u1eb1ng gi\u00e1 Nh\u00e0 n\u01b0\u1edbc. Ng\u01b0\u1ee3c l\u1ea1i, ghi sai gi\u00e1 th\u1ef1c t\u1ebf c\u00f2n khi\u1ebfn c\u00e1c b\u00ean g\u1eb7p r\u1ee7i ro khi c\u00f3 tranh ch\u1ea5p. B\u1ea1n c\u00f3 th\u1ec3 xem th\u00eam c\u00e1ch b\u1ea3ng gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh trong b\u00e0i <a href=\"https:\/\/theai.vn\/tin-tuc\/bang-gia-dat-du-thao-luat-dat-dai-sua-doi\/\">S\u1eeda Lu\u1eadt \u0110\u1ea5t \u0111ai: b\u1ea3ng gi\u00e1 \u0111\u1ea5t 3 n\u0103m hay 5 n\u0103m m\u1ed9t l\u1ea7n<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">V\u00ed d\u1ee5 t\u00ednh thu\u1ebf (gi\u1ea3 \u0111\u1ecbnh)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>T\u00ecnh hu\u1ed1ng gi\u1ea3 \u0111\u1ecbnh<\/th><th>Gi\u00e1 t\u00ednh thu\u1ebf<\/th><th>Thu\u1ebf TNCN 2%<\/th><\/tr><\/thead><tbody><tr><td>H\u1ee3p \u0111\u1ed3ng ghi 2,8 t\u1ef7, cao h\u01a1n gi\u00e1 Nh\u00e0 n\u01b0\u1edbc<\/td><td>2,8 t\u1ef7 \u0111\u1ed3ng<\/td><td>56 tri\u1ec7u \u0111\u1ed3ng<\/td><\/tr><tr><td>H\u1ee3p \u0111\u1ed3ng ghi 2,5 t\u1ef7, gi\u00e1 \u0111\u1ea5t + nh\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a t\u1ec9nh l\u00e0 3 t\u1ef7<\/td><td>3 t\u1ef7 \u0111\u1ed3ng<\/td><td>60 tri\u1ec7u \u0111\u1ed3ng<\/td><\/tr><tr><td>Hai ng\u01b0\u1eddi \u0111\u1ed3ng s\u1edf h\u1eefu c\u0103n 4 t\u1ef7, kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd chia ph\u1ea7n<\/td><td>M\u1ed7i ng\u01b0\u1eddi 2 t\u1ef7 \u0111\u1ed3ng<\/td><td>40 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi<\/td><\/tr><tr><td>Nh\u00e0 \u1edf duy nh\u1ea5t, \u0111\u1ee7 m\u1ecdi \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n<\/td><td>\u2013<\/td><td>\u0110\u01b0\u1ee3c mi\u1ec5n<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">S\u1ed1 li\u1ec7u gi\u1ea3 \u0111\u1ecbnh \u0111\u1ec3 minh h\u1ecda c\u00e1ch t\u00ednh, kh\u00f4ng ph\u1ea3i gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Khi n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN khi b\u00e1n nh\u00e0 \u0111\u1ea5t?<\/h2>\n\n\n\n<p>Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP (ban h\u00e0nh 30\/6\/2026, hi\u1ec7u l\u1ef1c 01\/7\/2026) li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. V\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u00f3 hai nh\u00f3m \u0111\u00e1ng ch\u00fa \u00fd:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Chuy\u1ec3n nh\u01b0\u1ee3ng, th\u1eeba k\u1ebf, t\u1eb7ng cho gi\u1eefa ng\u01b0\u1eddi th\u00e2n:<\/strong> v\u1ee3 v\u1edbi ch\u1ed3ng; cha m\u1eb9 \u0111\u1ebb, cha m\u1eb9 nu\u00f4i v\u1edbi con; cha m\u1eb9 ch\u1ed3ng, cha m\u1eb9 v\u1ee3 v\u1edbi con d\u00e2u, con r\u1ec3; \u00f4ng b\u00e0 v\u1edbi ch\u00e1u; anh ch\u1ecb em ru\u1ed9t v\u1edbi nhau. T\u00e0i s\u1ea3n ph\u00e2n chia khi ly h\u00f4n theo th\u1ecfa thu\u1eadn ho\u1eb7c theo b\u1ea3n \u00e1n c\u1ee7a t\u00f2a c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n.<\/li>\n\n\n<li><strong>Chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t<\/strong> t\u1ea1i Vi\u1ec7t Nam, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n d\u01b0\u1edbi \u0111\u00e2y.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"760\" src=\"https:\/\/theai.vn\/wp-content\/uploads\/2026\/11\/dieu-kien-mien-thue-nha-o-duy-nhat-2026.jpg\" alt=\"Checklist \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP\" class=\"wp-image-1754\" srcset=\"https:\/\/theai.vn\/wp-content\/uploads\/2026\/11\/dieu-kien-mien-thue-nha-o-duy-nhat-2026.jpg 1200w, https:\/\/theai.vn\/wp-content\/uploads\/2026\/11\/dieu-kien-mien-thue-nha-o-duy-nhat-2026-300x190.jpg 300w, https:\/\/theai.vn\/wp-content\/uploads\/2026\/11\/dieu-kien-mien-thue-nha-o-duy-nhat-2026-1024x649.jpg 1024w, https:\/\/theai.vn\/wp-content\/uploads\/2026\/11\/dieu-kien-mien-thue-nha-o-duy-nhat-2026-768x486.jpg 768w, https:\/\/theai.vn\/wp-content\/uploads\/2026\/11\/dieu-kien-mien-thue-nha-o-duy-nhat-2026-18x12.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">Checklist t\u1ef1 ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf nh\u00e0 \u1edf duy nh\u1ea5t (t\u00f3m t\u1eaft theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP).<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u0110i\u1ec1u ki\u1ec7n &#8220;nh\u00e0 \u1edf duy nh\u1ea5t&#8221; c\u1ea7n l\u01b0u \u00fd<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n, ng\u01b0\u1eddi b\u00e1n ch\u1ec9 c\u00f3 <strong>m\u1ed9t<\/strong> nh\u00e0 \u1edf ho\u1eb7c m\u1ed9t th\u1eeda \u0111\u1ea5t \u1edf. N\u1ebfu \u0111ang s\u1edf h\u1eefu th\u00eam nh\u00e0, k\u1ec3 c\u1ea3 nh\u00e0 \u1edf h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n.<\/li>\n\n\n<li>\u0110\u00e3 c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng <strong>\u00edt nh\u1ea5t 183 ng\u00e0y<\/strong> t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng. Ng\u00e0y t\u00ednh l\u00e0 ng\u00e0y c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn; tr\u01b0\u1eddng h\u1ee3p c\u1ea5p \u0111\u1ed5i, c\u1ea5p l\u1ea1i th\u00ec t\u00ednh theo ng\u00e0y c\u1ea5p l\u1ea7n \u0111\u1ea7u.<\/li>\n\n\n<li>Ph\u1ea3i chuy\u1ec3n nh\u01b0\u1ee3ng <strong>to\u00e0n b\u1ed9<\/strong> nh\u00e0, \u0111\u1ea5t. B\u00e1n m\u1ed9t ph\u1ea7n th\u00ec ph\u1ea7n \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n.<\/li>\n\n\n<li>Kh\u00f4ng \u00e1p d\u1ee5ng cho nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai.<\/li>\n\n\n<li>Ng\u01b0\u1eddi b\u00e1n t\u1ef1 khai v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m. Khai sai c\u00f3 th\u1ec3 b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t.<\/li>\n<\/ul>\n\n\n\n<p>Ng\u01b0\u1eddi \u0111ang mua nh\u00e0 tr\u00ean gi\u1ea5y c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111i\u1ec3m th\u1ee9 nh\u1ea5t: h\u1ee3p \u0111\u1ed3ng mua c\u0103n h\u1ed9 h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 &#8220;c\u00f3 th\u00eam nh\u00e0&#8221;. Xem th\u00eam quy\u1ec1n l\u1ee3i c\u1ee7a nh\u00f3m kh\u00e1ch h\u00e0ng n\u00e0y t\u1ea1i b\u00e0i <a href=\"https:\/\/theai.vn\/tin-tuc\/luat-kinh-doanh-bat-dong-san-sua-doi-nha-tren-giay\/\">S\u1eeda Lu\u1eadt Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n: ng\u01b0\u1eddi mua nh\u00e0 tr\u00ean gi\u1ea5y c\u1ea7n bi\u1ebft g\u00ec?<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Nh\u00e0 \u0111\u1ea5t \u0111\u1ed3ng s\u1edf h\u1eefu t\u00ednh thu\u1ebf ra sao?<\/h2>\n\n\n\n<p>Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ri\u00eang cho t\u1eebng ng\u01b0\u1eddi theo t\u1ef7 l\u1ec7 s\u1edf h\u1eefu. T\u1ef7 l\u1ec7 n\u00e0y ch\u1ee9ng minh b\u1eb1ng gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p nh\u01b0 th\u1ecfa thu\u1eadn g\u00f3p v\u1ed1n ban \u0111\u1ea7u, di ch\u00fac, quy\u1ebft \u0111\u1ecbnh ph\u00e2n chia c\u1ee7a t\u00f2a \u00e1n. N\u1ebfu kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd, ph\u1ea7n c\u1ee7a m\u1ed7i ng\u01b0\u1eddi \u0111\u01b0\u1ee3c t\u00ednh b\u00ecnh qu\u00e2n.<\/p>\n\n\n\n<p>\u0110i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf nh\u00e0 \u1edf duy nh\u1ea5t c\u0169ng x\u00e9t ri\u00eang t\u1eebng ng\u01b0\u1eddi. V\u00ed d\u1ee5, hai anh em c\u00f9ng \u0111\u1ee9ng t\u00ean m\u1ed9t c\u0103n nh\u00e0, ng\u01b0\u1eddi anh kh\u00f4ng c\u00f2n nh\u00e0 n\u00e0o kh\u00e1c c\u00f2n ng\u01b0\u1eddi em \u0111\u00e3 c\u00f3 c\u0103n h\u1ed9 ri\u00eang: khi b\u00e1n, ch\u1ec9 ph\u1ea7n c\u1ee7a ng\u01b0\u1eddi anh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n. C\u00e1c \u0111\u1ed3ng s\u1edf h\u1eefu c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho m\u1ed9t ng\u01b0\u1eddi khai, n\u1ed9p thay.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">H\u1ed3 s\u01a1 v\u00e0 c\u00e1c b\u01b0\u1edbc khai, n\u1ed9p thu\u1ebf<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1200\" height=\"760\" src=\"https:\/\/theai.vn\/wp-content\/uploads\/2026\/11\/quy-trinh-khai-nop-thue-tncn-ban-nha-dat-2026.jpg\" alt=\"S\u01a1 \u0111\u1ed3 5 b\u01b0\u1edbc x\u1eed l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi b\u00e1n nh\u00e0 \u0111\u1ea5t: ki\u1ec3m tra mi\u1ec5n thu\u1ebf, ch\u1ed1t gi\u00e1, t\u00ednh 2%, khai t\u1edd khai, n\u1ed9p thu\u1ebf\" class=\"wp-image-1753\" srcset=\"https:\/\/theai.vn\/wp-content\/uploads\/2026\/11\/quy-trinh-khai-nop-thue-tncn-ban-nha-dat-2026.jpg 1200w, https:\/\/theai.vn\/wp-content\/uploads\/2026\/11\/quy-trinh-khai-nop-thue-tncn-ban-nha-dat-2026-300x190.jpg 300w, https:\/\/theai.vn\/wp-content\/uploads\/2026\/11\/quy-trinh-khai-nop-thue-tncn-ban-nha-dat-2026-1024x649.jpg 1024w, https:\/\/theai.vn\/wp-content\/uploads\/2026\/11\/quy-trinh-khai-nop-thue-tncn-ban-nha-dat-2026-768x486.jpg 768w, https:\/\/theai.vn\/wp-content\/uploads\/2026\/11\/quy-trinh-khai-nop-thue-tncn-ban-nha-dat-2026-18x12.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption class=\"wp-element-caption\">Minh h\u1ecda quy tr\u00ecnh chung; th\u1ee7 t\u1ee5c c\u1ee5 th\u1ec3 c\u00f3 th\u1ec3 kh\u00e1c theo \u0111\u1ecba ph\u01b0\u01a1ng.<\/figcaption><\/figure>\n\n\n\n<p>H\u1ed3 s\u01a1 khai thu\u1ebf g\u1ed3m t\u1edd khai thu\u1ebf TNCN m\u1eabu 03\/B\u0110S-TNCN, b\u1ea3n sao h\u1ed9 chi\u1ebfu (v\u1edbi ng\u01b0\u1eddi kh\u00f4ng c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam) v\u00e0 c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan, theo th\u1ee7 t\u1ee5c \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh 216\/Q\u0110-BTC n\u0103m 2026. V\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p, h\u1ea1n khai l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y h\u1ee3p \u0111\u1ed3ng ho\u1eb7c vi\u1ec7c g\u00f3p v\u1ed1n c\u00f3 hi\u1ec7u l\u1ef1c. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c n\u00ean h\u1ecfi v\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 nh\u00e0 \u0111\u1ea5t ngay khi k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 kh\u00f4ng b\u1ecb n\u1ed9p ch\u1eadm.<\/p>\n\n\n\n<p>B\u00ean mua th\u01b0\u1eddng n\u1ed9p th\u00eam l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (0,5% gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed). T\u1eeb 15\/8\/2026 \u0111\u1ebfn h\u1ebft 28\/02\/2027, theo Th\u00f4ng t\u01b0 117\/2026\/TT-BTC tri\u1ec3n khai Ngh\u1ecb quy\u1ebft 66.22\/2026\/NQ-CP, ng\u01b0\u1eddi nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u0111\u1ea5t c\u00f3 t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh \u0111i\u1ec7n t\u1eed m\u1ee9c 2 v\u00e0 \u0111\u00e3 t\u00edch h\u1ee3p \u0111\u1ee7 5 lo\u1ea1i gi\u1ea5y t\u1edd c\u01a1 b\u1ea3n tr\u00ean VNeID \u0111\u01b0\u1ee3c gi\u1ea3m 10% l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 5 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Vi\u1ec7c n\u00ean l\u00e0m tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tra c\u1ee9u gi\u00e1 \u0111\u1ea5t theo B\u1ea3ng gi\u00e1 \u0111\u1ea5t c\u1ee7a t\u1ec9nh \u0111\u1ec3 \u01b0\u1edbc t\u00ednh tr\u01b0\u1edbc s\u1ed1 thu\u1ebf th\u1ef1c t\u1ebf.<\/li>\n\n\n<li>Ng\u01b0\u1eddi b\u00e1n t\u1ef1 ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf: c\u00f2n nh\u00e0 n\u00e0o kh\u00e1c kh\u00f4ng, k\u1ec3 c\u1ea3 h\u1ee3p \u0111\u1ed3ng mua nh\u00e0 tr\u00ean gi\u1ea5y; Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u1ea5p l\u1ea7n \u0111\u1ea7u ng\u00e0y n\u00e0o.<\/li>\n\n\n<li>Ghi \u0111\u00fang gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf tr\u00ean h\u1ee3p \u0111\u1ed3ng; th\u1ecfa thu\u1eadn r\u00f5 b\u00ean n\u00e0o n\u1ed9p thu\u1ebf TNCN, b\u00ean n\u00e0o n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/li>\n\n\n<li>V\u1edbi t\u00e0i s\u1ea3n \u0111\u1ed3ng s\u1edf h\u1eefu, chu\u1ea9n b\u1ecb gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u1ef7 l\u1ec7 s\u1edf h\u1eefu v\u00e0 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n (n\u1ebfu c\u00f3).<\/li>\n\n\n<li>B\u00ean mua ki\u1ec3m tra t\u00e0i kho\u1ea3n VNeID m\u1ee9c 2 \u0111\u1ec3 t\u1eadn d\u1ee5ng m\u1ee9c gi\u1ea3m l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ebfn 28\/02\/2027.<\/li>\n\n\n<li>N\u1ebfu d\u00f9ng v\u1ed1n vay \u0111\u1ec3 mua, t\u00ednh c\u1ea3 thu\u1ebf ph\u00ed v\u00e0o d\u00f2ng ti\u1ec1n; tham kh\u1ea3o b\u00e0i <a href=\"https:\/\/theai.vn\/tin-tuc\/lai-suat-tha-noi-vay-mua-nha\/\">L\u00e3i su\u1ea5t th\u1ea3 n\u1ed5i vay mua nh\u00e0 l\u00ean 13\u201315%: ng\u01b0\u1eddi \u0111ang vay n\u00ean l\u00e0m g\u00ec?<\/a>.<\/li>\n<\/ul>\n\n\n\n<p>B\u00e0i vi\u1ebft mang t\u00ednh th\u00f4ng tin chung, kh\u00f4ng thay th\u1ebf t\u01b0 v\u1ea5n ph\u00e1p l\u00fd, thu\u1ebf cho t\u1eebng giao d\u1ecbch. N\u1ebfu b\u1ea1n \u0111ang chu\u1ea9n b\u1ecb mua b\u00e1n nh\u00e0 \u0111\u1ea5t v\u00e0 c\u1ea7n ki\u1ec3m tra ph\u00e1p l\u00fd, \u01b0\u1edbc t\u00ednh chi ph\u00ed giao d\u1ecbch, h\u00e3y <a href=\"https:\/\/theai.vn\/vi\/lien-he\/\">li\u00ean h\u1ec7 \u0111\u1ed9i ng\u0169 theai<\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ngu\u1ed3n tham kh\u1ea3o<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/xaydungchinhsach.chinhphu.vn\/quy-dinh-thue-thu-nhap-ca-nhan-doi-voi-thu-nhap-tu-chuyen-nhuong-bat-dong-san-119260327092916426.htm\" target=\"_blank\" rel=\"noopener nofollow\">C\u1ed5ng TT\u0110T Ch\u00ednh ph\u1ee7 \u2013 Quy \u0111\u1ecbnh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (Lu\u1eadt 109\/2025\/QH15)<\/a><\/li>\n\n\n<li><a href=\"https:\/\/baochinhphu.vn\/truong-hop-nao-duoc-mien-thue-thu-nhap-ca-nhan-khi-chuyen-nhuong-bat-dong-san-102260702171825731.htm\" target=\"_blank\" rel=\"noopener nofollow\">B\u00e1o Ch\u00ednh ph\u1ee7 \u2013 Tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n? (Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP)<\/a><\/li>\n\n\n<li><a href=\"https:\/\/daibieunhandan.vn\/cach-tinh-thue-chuyen-nhuong-bat-dong-san-moi-nhat-10431288.html\" target=\"_blank\" rel=\"noopener nofollow\">\u0110\u1ea1i bi\u1ec3u Nh\u00e2n d\u00e2n \u2013 C\u00e1ch t\u00ednh thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n m\u1edbi nh\u1ea5t (22\/9\/2026)<\/a><\/li>\n\n\n<li><a href=\"https:\/\/lsvn.vn\/cach-xac-dinh-thue-tncn-nha-dat-dong-so-huu-a181846.html\" target=\"_blank\" rel=\"noopener nofollow\">Lu\u1eadt s\u01b0 Vi\u1ec7t Nam \u2013 C\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN nh\u00e0 \u0111\u1ea5t \u0111\u1ed3ng s\u1edf h\u1eefu (02\/11\/2026)<\/a><\/li>\n\n\n<li><a href=\"https:\/\/cpahcm.com.vn\/quy-dinh-moi-ve-thue-tncn-khi-chuyen-nhuong-bat-dong-san-tu-0172026-muc-thue-suat-nhu-the-nao-thu-tuc-khai-thue-ra-sao.html\" target=\"_blank\" rel=\"noopener nofollow\">CPA HCM \u2013 Thu\u1ebf TNCN khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1eeb 01\/7\/2026, th\u1ee7 t\u1ee5c khai thu\u1ebf<\/a><\/li>\n\n\n<li><a href=\"https:\/\/luatvietnam.vn\/tin-van-ban-moi\/tu-15-8-2026-cong-dan-co-vneid-muc-do-2-duoc-mien-giam-10-khoan-phi-le-phi-186-111577-article.html\" target=\"_blank\" rel=\"noopener nofollow\">LuatVietnam \u2013 Th\u00f4ng t\u01b0 117\/2026\/TT-BTC: mi\u1ec5n, gi\u1ea3m ph\u00ed, l\u1ec7 ph\u00ed cho c\u00f4ng d\u00e2n c\u00f3 VNeID m\u1ee9c 2<\/a><\/li>\n<\/ul>\n\n\n\n<p><em>Ngu\u1ed3n \u0111\u01b0\u1ee3c ki\u1ec3m tra ng\u00e0y 03\/11\/2026.<\/em><\/p>\n\n\n\n<p class=\"theai-photo-credit\"><em>\u1ea2nh \u0111\u1ea1i di\u1ec7n: ngocchat1014 \/ <a href=\"https:\/\/commons.wikimedia.org\/wiki\/File:Nh%E1%BB%AFng_ng%C3%B4i_nh%C3%A0_%E1%BB%91ng_-_Ph%E1%BB%A7_l%C3%BD_-_19-2-2009_-_panoramio.jpg\" target=\"_blank\" rel=\"nofollow noopener\">Wikimedia Commons<\/a> (<a href=\"https:\/\/creativecommons.org\/licenses\/by\/3.0\" target=\"_blank\" rel=\"nofollow noopener\">CC BY 3.0<\/a>, \u0111\u00e3 c\u1eaft khung v\u00e0 ch\u1ec9nh m\u00e0u nh\u1eb9). \u1ea2nh mang t\u00ednh minh h\u1ecda b\u1ed1i c\u1ea3nh, kh\u00f4ng ph\u1ea3i h\u00ecnh \u1ea3nh c\u1ee7a d\u1ef1 \u00e1n c\u1ee5 th\u1ec3 n\u00e0o tr\u1eeb khi ghi r\u00f5.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb 01\/7\/2026, b\u00e1n nh\u00e0 \u0111\u1ea5t ch\u1ecbu thu\u1ebf TNCN 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf nh\u00e0 \u1edf duy nh\u1ea5t v\u00e0 c\u00e1ch t\u00ednh khi \u0111\u1ed3ng s\u1edf h\u1eefu.<\/p>\n","protected":false},"author":2,"featured_media":1756,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[63,47,62],"class_list":["post-1755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","tag-mua-ban-nha-dat","tag-phap-ly-nha-dat","tag-thue-thu-nhap-ca-nhan"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Thu\u1ebf TNCN khi b\u00e1n nh\u00e0 \u0111\u1ea5t 2026: c\u00e1ch t\u00ednh, mi\u1ec5n thu\u1ebf \u2013 theai<\/title>\n<meta name=\"description\" content=\"B\u00e1n nh\u00e0 \u0111\u1ea5t t\u1eeb 01\/7\/2026 ch\u1ecbu thu\u1ebf TNCN 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. C\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n nh\u00e0 \u1edf duy nh\u1ea5t v\u00e0 \u0111\u1ed3ng s\u1edf h\u1eefu.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/theai.vn\/vi\/tin-tuc\/thue-tncn-ban-nha-dat-2026\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Thu\u1ebf TNCN khi b\u00e1n nh\u00e0 \u0111\u1ea5t 2026: c\u00e1ch t\u00ednh, mi\u1ec5n thu\u1ebf \u2013 theai\" \/>\n<meta property=\"og:description\" content=\"B\u00e1n nh\u00e0 \u0111\u1ea5t t\u1eeb 01\/7\/2026 ch\u1ecbu thu\u1ebf TNCN 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. 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