Technical article
Vietnam, Indonesia, the Philippines and Malaysia: What a Foreigner Holds and What an Heir Receives
A foreigner married to a Vietnamese citizen living in Vietnam has the same rights as a citizen, according to the same reports.
Imagine a widow from Texas with two sons, one in Mexico and one in Spain. She likes four places in Southeast Asia and wants to know what she would hold in each, and what her sons would receive. The family is an example. The rules below are what the sources state.
Vietnam
A foreign individual may own an apartment or house in a commercial housing project for up to 50 years from the date of the certificate. The term can be extended once, by up to 50 years. Two tier B sources, a legal news site and a financial news report on Decree 95/2024, give this. The owner applies to the provincial People's Committee at least three months before the term ends.
There are quotas. Foreigners may hold up to 30% of the apartments in a building, and up to 250 houses in an area the size of a ward. A foreigner married to a Vietnamese citizen living in Vietnam has the same rights as a citizen, according to the same reports.
For heirs, one report says that a foreign person who inherits a house that is non-commercial, over the quota or in a defence zone is entitled only to the value of the house. Other reports say ownership may pass by inheritance from eligible owners. What remains of the term for an heir is not stated.
An heir is taxed as for personal income: 10% on the part above 20 million dong (about US$800), paid by the person who receives it. That figure is from a large accounting firm's 2026 note. On a sale, a tax-guide site gives 2% of the price for the seller.
Indonesia
A foreigner with immigration documents may hold residential property only as hak pakai, a right to use. The 2021 government regulation, tier A, sets it at 30 years, an extension of up to 20, and a renewal of up to 30. That is up to 80 years in all. At the end the land goes back to the State.
The same regulation says the residence passes to heirs, and a foreign heir must hold immigration documents.
Minimum prices apply to foreign buyers. A guide listed in January 2026 gives, for a Jakarta apartment, 3 billion rupiah (about US$180,000), and for a landed house, 5 billion rupiah (about US$300,000). Other provinces start at 1 billion rupiah (about US$60,000). That guide is not an official source, and the regulation leaves the figures to a ministerial rule.
Indonesia has no inheritance, estate or gift tax. A duty of up to 5% applies when property is acquired, including by inheritance, above a higher threshold. The seller's final tax is 2.5%. A large firm's tax page, tier B, gives these.
The Philippines
Foreigners cannot hold land titles. A foreigner may hold a condominium unit, as long as foreigners hold no more than 40% of the project. Two law-firm and property-guide pages give this.
A law signed in September 2025, RA 12252, allows one lease of up to 99 years for foreign investors with approved registered investments. Purely residential use stays prohibited. The tourism route needs at least US$5 million. Whether such a lease passes to heirs is not addressed in the guides.
One law-firm article says conveying condominium units to non-Filipinos is barred, subject to hereditary succession. One law-firm article (tier C) gives the estate tax as 6% of the net estate, and says a non-resident, non-citizen is taxed only on property in the Philippines. When a non-resident sells, 6% of the higher of price or market value is withheld.
Malaysia
A foreigner needs state approval and must pay at least a state minimum price. One guide gives RM1 million in most states, up to RM2 million in parts of Selangor and Johor (about US$450,000), and as little as RM400,000 in mainland Penang strata (about US$90,000). The guide says the figures can change.
Malaysia has no inheritance, estate or gift tax. The real property gains tax for a non-citizen is 30% within five years and 10% after. Both come from a large firm's tax page.
Side by side
| Vietnam | Indonesia | Philippines | Malaysia | |
|---|---|---|---|---|
| Foreigner holds | Certificate, up to 50 + 50 years | Hak pakai, up to 30 + 20 + 30 | Condominium unit, 40% cap | Property above state minimum |
| Heir | Home, or value if barred | Needs immigration documents | Succession is the stated exception | - |
| Tax on the heir | 10% above 20 million dong | No inheritance tax | Estate tax 6% | None |
You could
You could ask each registry what the certificate says about heirs who live elsewhere. You could ask whether a son who visits on a tourist visa counts as holding immigration documents. You could also ask what the term has left, if it already ran for years.
What did the paper say about your children in a country where you hold a home? Share it here. Someone may be weighing the same four places.
Figures are estimates for planning, based on public data. Date read: October 2026.
Sources
- Indonesia government regulation 18 of 2021, partial English text (A)
- Luatvietnam on Decree 95/2024 (B)
- Vietstock on Vietnam housing rules (B)
- KPMG Vietnam on the personal income tax law (B)
- PwC Worldwide Tax Summaries on Indonesia, the Philippines and Malaysia (B)
- Vietnam News on foreign ownership (B)
- Taxesforexpats on Vietnam (C)
- WhatsNewIndonesia owner guide (C)
- Listd and NDV Law on the Philippines (C)
- Emerhub on the 99-year lease law and on Malaysia (C)
Tell us in the comments