Voters of Hai Phong City recommended that the Ministry of Construction consider and give opinions on the method of calculating the average land use fee (divided by average for the entire project) as proposed by Hai Phong City for the 20% area of social housing land that must be calculated with the equivalent fee mentioned above.
The time of calculating land use fees is the same as the time of calculating land prices for selection or the time of land allocation to the project investor, including technical infrastructure fees (according to calculation)".
After studying, the Ministry of Construction responded as follows:
Regarding the payment of money equivalent to the value of land fund invested in the construction of technical infrastructure systems for the construction of social housing, on October 10, 2025, the Government issued Decree No. 261/2025/ND-CP amending and supplementing a number of articles of Decree No. 100/2024/ND-CP dated July 26, 2024 of the Government detailing a number of articles of the Housing Law on the development and management of social housing and Decree No. 192/2025/ND-CP dated July 1, 2025 of the Government detailing a number of articles and measures to implement Resolution No. 201/2025/QH15 dated May 29, 2025 of the National Assembly on a number of specific mechanisms and policies for the development of social housing.
Accordingly, Clause 1, Article 1 of Decree No. 261/2025/ND-CP stipulates:
amend and supplement Clause 2, Clause 3, Clause 4 and add Clause 2a after Clause 2, Article 19 as follows:
The amount of money that the investor must pay equivalent to the value of the residential land fund invested in building a technical infrastructure system must be used to build social housing, including:
The land use fee of 20% of the project's residential land area is determined according to the provisions of the law on land.
The amount equivalent to the cost of investing in the construction of a technical infrastructure system is determined by the ratio of 20% of the residential land area on the total land area of the project multiplied by the total cost of investing in the construction of a technical infrastructure system of the project calculated according to the investment capital for the construction of technical infrastructure announced by the Minister of Construction at the time of calculating land use fees according to the provisions of Point a of this Clause, excluding filling costs and sea encroachment costs in case the project has a sea encroachment item.
In case the investor is late in paying the money as prescribed in Clause 2 of this Article, the late payment fee (or the amount equivalent to the late payment fee) must be paid for the amount prescribed in Clause 2 of this Article according to the provisions of the law on tax management.
The amount of money the investor pays is according to the provisions of Clause 2 and Clause 2a (if any).
This must be paid into the local budget and managed and used in accordance with the provisions of the law on the state budget and the law on the National Housing Fund.
In case the investor of a commercial housing construction investment project has paid an amount equivalent to the value of the social housing land fund invested in the technical infrastructure system as prescribed in Clause 2 and Clause 2a (if any) This is the fulfillment of social housing obligations".
Thus, current housing laws only regulate the amount of money that investors of commercial housing construction investment projects must pay equivalent to the value of residential land fund invested in building technical infrastructure systems that must be reserved for social housing construction (Clause 2, Article 19 of Decree No. 100/2024/ND-CP dated July 26, 2024 of the Government, amended and supplemented in Clause 1, Article 1 of Decree No. 261/2025/ND-CP dated October 10, 2025 of the Government).
In which, the land use fee of 20% of the project's residential land area is determined according to the provisions of the law on land.
The amount equivalent to the cost of investing in the construction of a technical infrastructure system is determined by the ratio of 20% of the residential land area on the total land area of the project multiplied by the total cost of investing in the construction of a technical infrastructure system of the project calculated according to the investment capital for the construction of technical infrastructure announced by the Minister of Construction; The time of calculating land use fees according to the provisions of the law on land.
