Inheritance and probate in Vietnam: what happens to a foreign owner's apartment.
// Short answer
Vietnamese law governs the right to inherit property in Vietnam, whatever the owner's nationality. Close family (spouse, parents and parents-in-law, children and children-in-law, grandparents, grandchildren, siblings) pay no tax on inherited real estate; anyone else pays 10% on the state price-table value above VND 20 million, under the income tax law in force since 1 July 2026. Some heirs are entitled to two-thirds of their share whatever the will says.
Rules and rates as of October 2026. This explains the rules and where they are written; it is not legal advice on an estate.
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Which law decides who inherits Vietnamese property?
Succession follows the deceased's nationality, but the right to inherit immovable property follows the law of the country where it is, so Vietnamese law governs property in Vietnam (Civil Code article 680).
A will made abroad is recognised in form if it follows the law of the place it was made, the testator's residence or nationality, or the place where the property is (article 681). Because article 680 splits the law of nationality from the exercise of rights over immovable property, whether the compulsory share in article 644 binds a foreign owner is an open point. Vietnam has accepted apostilles since 11 September 2026.
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Who must inherit under Vietnamese law?
Minor children, parents, the spouse, and adult children unable to work receive two-thirds of what they would get without a will, whatever the will says (article 644).
Heirs have 30 years from the opening of the inheritance to claim division of immovable property (10 years for movables), and 10 years to claim recognition as heir.
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How much tax does an heir pay on Vietnamese property?
Inherited real estate is exempt between spouses, parents and children (including adopted children and in-laws), grandparents and grandchildren, and siblings; step-children are not on the list. Anyone else pays 10% on the value above VND 20 million, residents and non-residents alike, and the value is the province's price-table value, not the market price.
Registering the transfer also costs a 0.5% registration fee, from which the same close family is exempt. Taxes as owner: Vietnam property tax for foreigners.
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Vietnam estate pack
Own an apartment in Vietnam? What your heirs will face, worked out
Family pay nothing; anyone else pays 10% plus 0.5% on the state value. What a foreign heir may keep, and when they get only the value, the notary steps and deadlines, apostilles from September 2026, and a 7-point checklist.
Can a foreign heir keep a Vietnamese apartment?
Only within the Housing Law's rules. The heir must be permitted to enter Vietnam, foreigners can hold at most 30% of the units in a building, and an heir outside these rules is entitled only to the value of the home. An eligible heir owns for up to 50 years from their own certificate, renewable once (Housing Law 27/2023, articles 17, 19 and 20).
The steps: the inheritance is posted for 15 days, the notary certifies the division within 2 or 10 working days, and the transfer is registered within 30 days. The ownership certificate the heir is registered on: the red book explained. More on the rules for foreign owners: foreign ownership in Vietnam explained.
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Frequently Asked Questions
Is there inheritance tax in Vietnam?
Which law applies to a foreigner's property in Vietnam on death?
Is a foreign will valid in Vietnam?
Can I leave my Vietnamese apartment to anyone?
Header photo: Syced, CC0, via Wikimedia Commons. All credits: image credits.