Decree 95/2024 Landlord Registration Rules for Expats

1. Overview of Decree 95/2024/ND-CP and the Law on Housing 2023

Decree No. 95/2024/ND-CP represents the statutory implementation framework for Vietnam’s 2023 Law on Housing. Key mandates affecting foreign renters include:

• Abolition of Redundant Sub-licensing: Foreign individuals with valid visas/TRCs are legally entitled to lease residential properties without requiring special provincial security clearances.
• Mandatory Landlord Qualification Standards: The landlord (bên cho thuê) must prove clear legal title via the Certificate of Land Use Rights and Property Ownership (Pink Book / Sổ Hồng).
• Prohibition on Commercial Short-Term Subletting: Multi-unit residential condominiums cannot be legally operated as unlicensed daily Airbnbs without condo board and ward approvals.

2. Landlord Obligations: Electronic Police Registration (Tạm Trú)

Article 42 of Decree 95 enforces electronic declaration of temporary residence:

• 24-Hour Declaration Window: The landlord or property manager must register foreign occupants on the provincial Immigration Department portal within 24 hours of arrival.
• Penalties for Non-Compliance: Administrative fines under Decree 144/2021/ND-CP range from 2,000,000 to 5,000,000 VND. Failure to register can compromise the tenant’s TRC or Work Permit extensions.
• Tenant Verification Right: Expat tenants have the statutory right to request a printed or digital copy of the Phiếu Khai Báo Tạm Trú confirmation for official visa renewal files.

3. Fire Safety (PCCC) Inspection Standards for Leased Properties

Following updated Ministry of Public Security fire directives:

• Private Mini-Apartments & Serviced Buildings: Landlords operating buildings with 5 or more rental units must hold a valid Fire Safety Inspection Certificate (Giấy chứng nhận PCCC).
• Secondary Escape Routes: High-density expat rentals must feature unblocked secondary egress staircases, smoke detectors, and emergency lighting.
• Lease Red Flag: If a landlord refuses to provide fire safety certification in a multi-story building, tenants risk sudden administrative shutdowns by local municipal inspectors.

4. Tax Compliance & E-Invoice (Hóa Đơn Điện Tử) Issuance

Statutory rental tax rules under current Ministry of Finance circulars:

• Revenue Threshold: Landlords earning over 100,000,000 VND/year (~$4,000 USD) from property leases are subject to 5% VAT and 5% Personal Income Tax (PIT).
• Corporate Lease Requirements: When leases are paid by an employer, the contract must explicitly require the landlord to declare and deliver monthly electronic tax invoices (Hóa đơn điện tử).

5. 2026 Lease Verification Checklist Under Decree 95

Before paying your rental deposit:

• Verify landlord identity matches the exact name on the Pink Book (Sổ Hồng).
• Inspect fire extinguisher dates and emergency exit access in the building corridor.
• Insert a contract clause binding the landlord to complete electronic tạm trú registration within 24 hours.
• State explicitly who is responsible for paying the 10% rental tax (landlord vs. tenant).

Frequently Asked Questions

Can a foreigner legally sign an apartment lease in Vietnam under Decree 95?

Yes. Under Decree 95/2024/ND-CP, any foreign national holding a valid Vietnamese passport visa stamp, e-visa, or Temporary Residence Card (TRC) has the legal right to sign a residential lease agreement.

What happens if my landlord fails to register my temporary residence (tam tru)?

If the landlord fails to register your temporary residence within 24 hours, they face administrative fines, and you may face delays or rejection when applying for Work Permits, TRCs, or bank accounts.

Related resources:

• Explore the 10-Point Apartment Legitimacy Checker
• Calculate Monthly Cost of Living in Vietnam
• Find the Best Area via the Neighborhood Quiz