Decree No. 261/2025/NĐ-CP Amending and supplementing some articles of Decree No. 100/2024/NĐ-CP dated July 26, 2024 of the Government detailing certain provisions of the Law on Housing regarding the development and management of social housing, and Decree No. 192/2025/NĐ-CP dated July 1, 2025 of the Government detailing certain provisions and measures to implement Resolution No. 201/2025/QH15 dated May 29, 2025 of the National Assembly piloting certain special mechanisms and policies for the development of social housing.

DECREE

Amending and supplementing some articles of Decree No. 100/2024/NĐ-CP

dated July 26, 2024 of the Government detailing some provisions of the Law on Housing regarding the development and management of social housing and Decree No. 192/2025/NĐ-CP dated July 1, 2025 of the Government detailing some provisions and measures to implement Resolution No. 201/2025/QH15 dated May 29, 2025 of the National Assembly piloting certain mechanisms and policies for the special development of social housing

On the basis of the Law on Housing No. 27/2023/QH15; the Law amending and supplementing some provisions of the Land Law No. 31/2024/QH15, the Law on Housing No. 27/2023/QH15, the Law on Real Estate Business No. 29/2023/QH15, and the Law on Credit Institutions No. 32/2024/QH15;

On the basis of Resolution No. 201/2025/QH15 of the National Assembly piloting certain mechanisms and policies for the special development of social housing;

The Government promulgates this Decree amending and supplementing some articles of Decree No. 100/2024/NĐ-CP dated July 26, 2024 of the Government detailing some provisions of the Law on Housing regarding the development and management of social housing and Decree No. 192/2025/NĐ-CP dated July 1, 2025 of the Government detailing some provisions and measures to implement Resolution No. 201/2025/QH15 dated May 29, 2025 of the National Assembly piloting certain mechanisms and policies for the special development of social housing.

Article 1. Amending and supplementing some articles of Decree No. 100/2024/NĐ-CP dated July 26, 2024 of the Government detailing some provisions of the Law on Housing regarding the development and management of social housing

1. Amending and supplementing Clause 2, Clause 3, Clause 4 and adding Clause 2a after Clause 2 of Article 19 as follows: 

Pursuant to the Law on Government Organization No. 63/2025/QH15;

"2. The amount that the developer must pay equivalent to the value of the residential land fund already invested in building technical infrastructure systems for the construction of social housing includes:

a) The land use fee for 20% of the residential land area of the project determined according to the provisions of the laws on land;

At the proposal of the Minister of Construction;

b) The amount equivalent to the cost of investing in building technical infrastructure systems determined by the ratio of 20% of the residential land area over the total land area of the project multiplied by the total investment cost of building technical infrastructure systems of the project calculated based on the capital investment rate for building technical infrastructure systems published by the Minister of Construction at the time of calculating the land use fee as stipulated in Point a of Clause 2 of this Article, excluding costs for leveling and sea reclamation in cases where the project includes sea reclamation components.

2a. In cases where the developer fails to pay the amount as prescribed in Clause 2 of this Article, they must pay late payment fees (or an amount equivalent to late payment fees) for the amount specified in Clause 2 of this Article according to the provisions of the laws on tax administration.

3. The amount paid by the developer as prescribed in Clause 2 and Clause 2a (if applicable) of this Article must be deposited into the local budget and managed and used according to the provisions of the laws on state budget and the National Housing Fund.

4. In cases where the developer of a project investing in constructing commercial housing has already paid the amount equivalent to the value of the residential land fund for social housing after investing in technical infrastructure systems as prescribed in Clause 2 and Clause 2a (if applicable) of this Article, it shall be deemed that the obligation regarding social housing has been fulfilled."

2. Amending and supplementing Clause 1 and Clause 2 of Article 30 as follows:

"Article 30. Income Conditions

1. For the subjects prescribed in Clauses 5, 6, and 8 of Article 76 of the Law on Housing, the following income conditions must be met:

a) In cases where the applicant is unmarried or recognized as single, their actual monthly income should not exceed 20 million VND as confirmed by the employer's wage and salary table.

In cases where the applicant is unmarried or recognized as single and raising a child under the age of adulthood, their actual monthly income should not exceed 30 million VND as confirmed by the employer's wage and salary table.

b) In cases where the applicant is married according to the law, the combined actual monthly income of the applicant and their spouse should not exceed 40 million VND as confirmed by the employer's wage and salary table.

c) The period for determining the income condition as prescribed in Points a and b of this Clause is within 12 consecutive months, starting from the date when the competent authority implements the confirmation.

d) Based on the income level and conditions of each region on the territory, housing preferential policies for civil servants, public officials, and employees, and the number of dependents as prescribed by the law, the Provincial People's Committee may decide on the adjustment factor for the income levels prescribed in Points a and b of this Clause but shall not exceed the ratio between the average income per capita in the locality and the national average income per capita; deciding on policies to encourage access to social housing for subjects receiving support policies for social housing with three (03) or more dependents in the same household.

2. In cases where the subject prescribed in Clause 5 of Article 76 of the Law on Housing does not have a Labor Contract, they must meet the income conditions as prescribed in Clause 1 of this Article and be confirmed by the Public Security Police Station of the place of permanent residence or temporary residence or current residence.

Within seven days from the date of receipt of the application for confirmation, the Public Security Police Station of the place of permanent residence or temporary residence or current residence shall base on the information in the population database to carry out the confirmation of the income condition."

3. Amending and supplementing Point b of Clause 2 of Article 35 as follows:

"b) Legal documents of the project (including: Investment approval; Decision on land allocation or Certificate of Land Use Right or other proof of land use right; Detailed planning approval at a scale of 1/500; Construction permit and other related documents).

In cases where the national database, specialized databases on land, investment, and construction activities have been operational, they will replace the information code attached to the application as prescribed in Point a of this Clause."

4. Amending and supplementing Clause 4 of Article 48 as follows:

Within seven days from the date of receiving the request for confirmation, the police agency at the commune where the person resides permanently or temporarily or where they reside at the time of the request shall base on the information in the population database to confirm the income condition.

3. Amend and supplement point b, Clause 2, Article 35 as follows:

"b) Legal documents of the project (including: Approval of investment orientation; Decision on land allocation or Certificate of Land Use Right or other documents proving land use right; approval of detailed planning with a scale of 1/500; Construction permit and other related documents).

In case the national database, specialized databases on land, investment, construction activities have been operational, they shall be replaced by the information code attached to the request form under point a of this clause.

4. Amend and supplement Clause 4, Article 48 as follows:

"4. The interest rate for loans is 5.4% per year. The interest rate for overdue debts is 130% of the loan interest rate. In cases where it is necessary to change the loan interest rate, the Vietnam Social Policy Bank shall take the lead, coordinate with the Ministry of Construction and relevant agencies to submit to the Prime Minister for consideration and decision."

5. Amend and supplement Point b Clause 2 Article 67 as follows:

"b) The spouse of the applicant who does not fall within the scope prescribed in Clause 7 Article 76 of the Law on Housing shall have a total monthly actual income not exceeding 1.5 times the total income of a Major General officer (including basic salary and allowances as prescribed) confirmed by the agency, unit, or enterprise where the subject works."

In cases where the spouse of the applicant falls within the scope prescribed in Clause 5 Article 76 of the Law on Housing and there is no Labor Contract, the condition regarding income shall be confirmed in accordance with Clause 2 Article 30 of this Decree."

6. Amend and supplement Clause 4 Article 78 as follows:

"4. For projects investing in commercial housing with a scale under 10 hectares, if the project investor has been approved to fulfill the social housing obligation through payment before the effective date of this Decree but has not calculated or paid the amount that the investor must pay equivalent to the value of the land fund already invested in building technical infrastructure for social housing at the time when this Decree becomes effective, then they shall calculate, collect, and pay according to the provisions of this Decree; in cases where the amount has been calculated but not yet paid, they must pay the calculated amount and the late payment fee as prescribed in Clause 2a Article 19 of this Decree."

For projects investing in commercial housing with a scale under 10 hectares, if the project investor has been approved to fulfill the social housing obligation through payment before the effective date of this Decree and has already calculated and paid the land use fee and land lease fee according to the laws on land before the effective date of this Decree, they shall not need to pay the amount prescribed in Point b Clause 2 Article 19 of this Decree."

7. Amend and supplement Model No. 01 in Appendix II (application form for purchasing, leasing, or buying on lease social housing).

Article 2. Amend and supplement some articles of Decree No. 192/2025/NĐ-CP dated July 1, 2025 detailing certain provisions and implementing measures of Resolution No. 201/2025/QH15 dated May 29, 2025 of the National Assembly piloting special mechanisms and policies for developing social housing.

1. Amend and supplement Clause 3 Article 4 as follows:

"3. In cases where the application is submitted directly or through postal services, the receiving agency must sign a receipt or acceptance form and set a deadline for result delivery, clearly stating the date and time of submission. All documents in the application must be sent in original or certified copies as prescribed by law."

2. Supplement Point c into Clause 1 Article 7 as follows:

"c) In cases where within thirty days from the date the Department of Construction receives the first investor's application as stipulated in Point a Clause 1 of this provision to organize the review and the provincial People's Committee has not issued a decision approving the investment proposal and assigning the investor, and another investor submits an application for the same project, the approval of the investment proposal and assignment of the investor shall be given to the investor meeting the conditions for assignment as prescribed in Clause 1 Article 5 of this Decree and having the right to use the land through an agreement on land use rights or currently holding the right to use the land for the entire area of the project or being the only investor with the right to use part of the land area of the project."

In cases where within thirty days from the date the Department of Construction receives the first investor's application as stipulated in this clause and there is only one investor proposing the project, but within thirty days from the date the Department of Construction receives the first investor's application and the provincial People's Committee has not issued a decision approving the investment proposal and assigning the investor, and another investor submits an application for the same project, the Department of Construction shall continue to review and submit to the provincial People's Committee for approval of the investment proposal and assignment of the investor to the first investor if they meet the conditions as prescribed in Clause 1 Article 5 of this Decree."

3. Supplement Clause 1a after Clause 1 Article 13 as follows:

"1a. In cases where the investor voluntarily advances compensation, support, and resettlement funds according to the approved compensation, support, and resettlement plan, these funds shall be included in the project investment costs in accordance with the laws on land."

4. Amend and supplement Point a, Point b Clause 4 Article 17 as follows:

"a) In cases where the land fund for building social housing has sufficient information on the project as prescribed in Clause 2 Article 7 of this Decree and the investor of the project investing in commercial housing or urban areas proposes to directly invest in building social housing and meets the conditions as prescribed in Clause 1 Article 5 of this Decree, the assignment of the investor shall be carried out as prescribed in Clause 1 Article 6 of this Decree.

In cases where the land fund for building social housing does not have the project information as prescribed in Clause 2 Article 7 of this Decree, the investor of the project investing in commercial housing or urban areas must propose the project according to the project information content prescribed in Clause 2 Article 7 of this Decree to carry out the assignment of the investor as prescribed in Clause 1 Article 6 of this Decree if they meet the conditions as prescribed in Clause 1 Article 5 of this Decree."

b) In cases where the project investor for commercial housing development projects or urban areas does not directly propose to build social housing on this land fund or proposes but does not meet the conditions stipulated in Clause 1, Article 5 of this Decree, then the People's Committee of the province shall direct the Department of Construction to take the lead in organizing the preparation and submission to the People's Committee of the province for a decision to publish information about the project on the land plot according to Clause 2, Article 7 of this Decree to implement the assignment of the project investor as provided in Clause 2, Article 6 of this Decree or auction the right to use the land according to the provisions of the law for commercial housing.

Article 3. Transitional Provisions

1. For loans that have signed credit contracts with the Social Policy Bank to purchase, lease-purchase social housing, housing for the people's armed forces, construction or renovation, repair of housing before the date this Decree takes effect, the credit contract may be adjusted to apply the interest rate as prescribed in Clause 4, Article 1 of this Decree to the actual principal balance, overdue principal balance (if any).

2. In cases where investors have submitted documents in accordance with Clause 1, Article 7 of Decree No. 192/2025/NĐ-CP before the date this Decree takes effect, which have been received by the Department of Construction for evaluation and the People's Committee of the province has not issued a decision approving the investment proposal while assigning the investor, and another investor proposes, the organization of evaluation and approval of the investment proposal while assigning the investor shall be carried out in accordance with Clause 2, Article 2 of this Decree. In cases not covered by Clause 2, Article 2 of this Decree, it shall be implemented in accordance with Clause 2, Article 7 of Decree No. 192/2025/NĐ-CP.

3. In cases where a lease or lease-purchase contract for social housing was signed before the effective date of this Decree, but from the date this Decree takes effect, if there is a need to purchase the leased or lease-purchased social housing, the determination of income conditions and housing conditions shall be carried out in accordance with this Decree and Resolution No. 201/2025/QH15, except for the purchase of social housing as prescribed in Clause 9, Article 88 of the Housing Law No. 27/2023/QH15 amended and supplemented by Law No. 43/2024/QH15.

Article 4. Effective date

1. This Decree takes effect from October 10, 2025.

2. Abolish Clause 5, Article 6 and Clause 8, Article 50 of Decree No. 103/2024/NĐ-CP dated July 30, 2024 of the Government regarding land use fees and land rental fees.

3. The provisions of Article 2 and Clause 2, Article 3 of this Decree shall take effect until May 31, 2030.

Article 5. Responsibilities for Implementation

1. The Minister of Construction is responsible for guiding and organizing the implementation of this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairmen of provincial and centrally-administered city People's Committees, and related agencies are responsible for organizing the implementation of this Decree.