According to Clause 2, Article 6 of Decree 49/2026/ND-CP, the land price list is amended in the following 3 cases:
2. Cases of amending land price tables, including:
a) When amending the market fluctuation level adjustment coefficient specified in the Appendix issued with this Decree, if the market fluctuation level adjustment coefficient is higher than the maximum level or lower than the minimum level. The maximum and minimum levels of the market fluctuation level adjustment coefficient are decided by the Provincial People's Council;
b) When there is a change in administrative boundaries, area names, locations, street names, street sections in the land price list that does not affect land prices in the land price list;
c) Due to state management requirements on land and land price management that are not subject to the cases specified in points a and b of this clause.
According to Clause 1, Article 6 of Decree 49/2026/ND-CP, the construction, amendment, and supplementation of the land price list is carried out on the basis of the following:
- Regulations in Clauses 2 and 3, Article 158 of the 2024 Land Law and Article 6 of Resolution 254/2025/QH15;
- Land valuation methods specified in points a, b, c, clause 5 and clause 6, Article 158 of the Land Law; Articles 4, 5 and 6 of Decree 71/2024/ND-CP (amended and supplemented by Decree 151/2025/ND-CP and Decree 226/2025/ND-CP);
- In case of applying the land valuation method, it is necessary to estimate the total construction investment cost based on the construction investment capital rate announced by the Provincial People's Committee; if the locality has not announced, it is based on the investment capital rate announced by the Ministry of Construction;
- Factors affecting land prices according to Article 8 of Decree 71/2024/ND-CP;
- Summary and analysis of information on market land prices;
- Results of the current land price list;
- Natural, socio-economic factors of the locality;
- Require state management of land and land prices of each locality.
