Level of support for building martyrs' graves to be supported from 2027

Lawyer Cong Thuy Duong, YouMe Law Company Limited answers:

Clause 1, Article 11 of Decree No. 321/2026/ND-CP stipulates the level of enjoyment of allowances, subsidies and preferential regimes for people with meritorious services to the revolution, and regulations on supporting the work of martyrs' graves and martyrs' memorial works as follows:

1. Martyrs' graves:

a) One-time support for the construction of martyrs' graves for martyrs' remains buried outside martyrs' cemeteries: 10,000,000 VND/grave;

b) Supporting the new construction of martyr tomb shells including steles bearing the names of martyrs for martyrs' remains buried in martyrs' cemeteries: maximum 10,000,000 VND/tomb (not associated with the cemetery construction and upgrading project); supporting the renovation, upgrading, and repair of martyrs' graves including steles bearing the names of martyrs: maximum equal to 70% of the new construction level.

Clause 3, Article 15 of Decree No. 321/2026/ND-CP stipulates: The regime specified in Articles 6, 7, 9, 10, 11 and 13 of this Decree shall be implemented from January 1, 2027.

The corresponding regimes specified in this clause are being implemented according to Decree No. 75/2021/ND-CP stipulating the level of enjoyment of allowances, subsidies and preferential regimes for people with meritorious services to the revolution, Decree No. 55/2023/ND-CP amending and supplementing a number of articles of Decree No. 75/2021/ND-CP stipulating the level of enjoyment of allowances, subsidies and preferential regimes for people with meritorious services to the revolution, Decree No. 77/2024/ND-CP amending and supplementing a number of articles of Decree No. 75/2021/ND-CP stipulating the level of enjoyment of allowances, subsidies and preferential regimes for people with meritorious services to the revolution have been amended and supplemented a number of articles according to Decree No. 55/2023/ND-CP and will continue to be implemented until December 31, 2026.

Thus, from January 1, 2027, the construction and repair of martyrs' graves will be supported with funding according to the above regulations.