On August 15, 2025, the Government issued Decree 226/2025/ND-CP amending and supplementing a number of articles of the Decrees detailing the implementation of the Land Law, including amending regulations on construction investment costs to determine land prices.
=> See more: Business household revenue from 1 billion using electronic invoices from cash registers according to Decree No. 70/2025/ND-CP
Accordingly, the construction investment costs to determine land prices in Decree 71/2024/ND-CP amended and supplemented by Decree 226/2025/ND-CP include:
- Construction costs of works and construction items of the project (taking into account the contingency cost for price fluctuation), including: construction of technical infrastructure works, architectural works and other construction works of the project according to the approved planning;
- Construction costs of temporary and auxiliary construction works and construction items serving the construction; demolition costs of construction works not within the scope of site clearance demolition work determined in the compensation, support and resettlement costs;
- Equipment costs (including related taxes);
- Project management costs;
- Construction investment consulting costs;
- Land leveling costs, mine clearance costs, geological survey costs, costs and fees for carrying out construction procedures, construction insurance costs during construction and other reasonable and valid costs according to the provisions of the law on construction that directly contribute to the formation of project development revenue, selected by the organization implementing land valuation for each specific project, proposed to the Land Valuation Council for consideration and decision.
Photo 1: Construction investment costs to determine land prices from August 15, 2025- Hotline: 0972118764
=> See more: Fines for businesses that do not use electronic invoices for cash registers according to Decree 70/2025/ND-CP
In case of applying the investment capital rate, it shall be implemented in accordance with the provisions of the construction law on the investment capital rate for construction works.
In case of determining land prices for sea reclamation projects or sea reclamation items in investment projects, in addition to the sea reclamation costs approved by competent state agencies, it shall also include the construction investment costs specified in this point that have not been determined in the approved sea reclamation project or sea reclamation items in the approved investment project.
=> See more: Content of electronic invoice generated from cash register
In case the land plot or land area needs to be appraised to implement an investment project to build a house for sale or for sale combined with lease, and the land use rights are transferred in the form of dividing the land into lots or selling the land, the cost of building the house is not included in the construction investment cost.
Photo 2: Free legal advice_ Hotline: 097 211 8764
Department of Socio-Economic Synthesis - TLK Law Company Limited
According to Thuvienphapluat.vn
Dear Readers, TLK Law Company Limited, in addition to providing readers with useful knowledge about economic, cultural and social life, is also an organization providing professional Legal; Accounting - Tax and Trade Promotion services with many years of experience. With the desire to fulfill social responsibility, in case you need advice on legal issues, please contact us at the hotline: 097 211 8764 for direct consultation by a lawyer (completely free consultation).
