Lawyer Chau Duy Nguyen - An Dang Law Office (Ho Chi Minh City Bar Association) - said that for social housing construction investment projects that do not use public investment capital and do not use financial resources of trade union organizations, investors will be exempted from land use fees and land rent for the entire land area of the project.Investors do not have to carry out procedures for determining land prices, do not have to calculate land use fees, exempted land rents, and do not need to carry out procedures to request exemption of land use fees and land rents.
In addition, investors are also entitled to incentives on value added tax and corporate income tax according to the provisions of the law on tax.At the same time, enjoy a maximum profit of 10% of the total construction investment cost for the social housing construction area.In addition, investors are also allowed to borrow capital with preferential interest rates.In case of building social housing for rent, capital can be borrowed at lower interest rates and the borrowing period is longer than in cases of building for sale or leasing for purchase, according to the regulations of the Prime Minister in each period.
The investor is also supported by the Provincial People's Committee to connect the project's technical infrastructure system with the area's technical infrastructure system, to ensure synchronous social infrastructure within and outside the project scope.In addition, the Provincial People's Council, based on the actual conditions of the locality, may issue a mechanism to support the implementation of social housing construction investment projects in the area in accordance with its authority and relevant legal regulations.Investors may also enjoy some other incentives according to the provisions of law (if any), said Lawyer Nguyen.
Lawyer Chau Duy Nguyen also added that the selling price of social housing (equal/m2, excluding VAT and maintenance fees) is determined according to the formula:
Selling price = (total reasonable and valid investment cost + Maximum standard profit of 10% on total reasonable and valid investment cost) / Total floor area of social housing apartments for sale in the project.
Lawyer Chau Duy Nguyen - An Dang Law Office (Ho Chi Minh City Bar Association) - also shared: "Decree 192/2025 of the Government has stipulated the mandatory cost audit after the social housing project is completed. This will be the basis for comparing the selling price/purchase price and actual cost. If there is an unreasonable difference, the investor will have to return the difference to the buyer or not collect more if the actual price is higher. This is a mechanism to protect home buyers from "tricks" of taking advantage of temporary prices for profit.
Lawyer Nguyen emphasized: Low-income workers will be guaranteed to only pay the real value of the apartment, without having to worry about being "pocket-squeezed" by virtual costs or skyrocketing prices. Another key point in Decree 192/2025 is the regulation that investors are not allowed to collect more than 95% of the apartment value before handing over the pink book. This is a practical protection mechanism for the rights of buyers".
