On the afternoon of November 13, the National Assembly voted to pass the Resolution on the state budget estimate for 2026 with 419/420 delegates in favor.
The National Assembly resolved that the state budget revenue is VND 2,529,467 billion. Of which: central budget revenue is VND 1,225,356 billion, local budget revenue is VND 1,304,111 billion.
Use the remaining VND23,839 billion from the local budget's salary reform fund by the end of 2025, transferred to the local budget for 2026 to implement the basic salary of VND2.34 million/month.
The total state budget expenditure is VND 3,159,106 billion. Of which, the central budget expenditure is 1,809,056 billion VND, including an estimated 238,421 billion VND to supplement local budget balance, an estimated 187,175 billion VND to supplement local budget target, and an estimated 53,554 billion VND to supplement localities to ensure the implementation of the basic salary of 2.34 million VND/month.
Local budget expenditure is 1,350,050 billion VND, excluding expenditure from additional sources with targets, balanced supplements, and supplements to ensure the basic salary of 2.34 million VND/month.
The total mobilized demand of the state budget is 985,784 billion VND.
Regarding the implementation of salary policy and social policies, ministries, central and local agencies continue to implement solutions to create sources for salary policy reform according to regulations.
In 2026, some revenues will continue to be excluded when calculating the increase in local budget revenue compared to the estimate for salary policy reform, including:
Collect one-time land rent advances from investors for compensation, support and resettlement; collect from handling public assets at agencies, organizations and units decided by competent authorities for investment expenditure according to regulations; collect money for protecting and developing rice-growing land; fees for visiting relic sites and world heritages; fees for using infrastructure works, service works, public utilities in border gate areas; environmental protection fees for wastewater; collect from public land funds, collect profits, assets in communes and collect rent and sale of state-owned houses.
Allowing the expansion of the scope of using the central budget's accumulated salary reform funds to adjust pensions, social insurance benefits, monthly allowances, preferential allowances for meritorious people and streamline the payroll; allowing the use of salary reform funds of local budgets to implement social security policies issued by the Central Government and streamline the payroll.
Assign the Government to review regular operating support savings (salary and operating expenses according to the provisions of law) due to staff streamlining, reorganizing the apparatus to implement the 2-level local government model; allow localities to use this savings fund to supplement salary reform sources of local budgets.
From 2026, the Government is assigned to proactively use accumulated funds for salary reform to ensure the implementation of salary, allowance and income regimes according to regulations.
The Government directs a review of the use of central budget funds assigned to ministries, central and local agencies to implement policies and regimes for cadres, civil servants, public employees, workers and armed forces in the implementation of the organizational arrangement of the political system, by the end of 2025, they will not be fully utilized, and will recover and repay the accumulated salary reform funds of the central budget.
Allowing the use of regular state budget savings in 2025 to build boarding schools for primary and secondary schools in border communes.
