Key Amendments under Decree 226/2025

1. Issuance & Legal Effect

   • Issued on August 15, 2025, effective immediately.

   • Repeals Decrees 96/2019/ND-CP and 26/2021/ND-CP.

2. Purpose
   Amends and supplements several decrees guiding the Land Law, removes overlaps, increases transparency, and ensures flexibility.

3. Major Amendments – Land Valuation

   • Expands data sources: transfer prices, auction-winning prices after financial obligations are completed.

   • Sets a clear priority order of data sources; explanations required if using out-of-province data.

   • Valuation of land-attached assets (perennial trees, planted forests) follows appropriate methods: residual income or provincial compensation prices.

   • Clarifies cost components in valuation, including construction, equipment, consultancy, leveling, while excluding housing costs in subdivision projects.

4. Compensation and Resettlement

   • New Clause 7a: Commune-level People’s Committee Chair may adjust land recovery decisions when planning or boundary changes arise during project implementation.

   • New Clause 14a: Compensation for perennial trees may be based on actual damage; provinces may issue provisional unit prices if no official framework exists.

5. Deferred Land Use Fees

   • Households/individuals applying for a land use right certificate (“red book”) for the first time may defer payment of land use fees.

   • Payment becomes mandatory upon transfer, donation, or inheritance, with concessions for poor households.

6. Planning, Registration, and Professional Consultancy

   • Requires competent experts for provincial and commune-level land-use planning consultancy.

   • Commune-level People’s Committees must coordinate in cadastral surveys, mapping, and certification processes.

7. Auction Authority, Documentation, and Transitional Rules

   • Clearly delegates approval authority for land auction plans to commune or provincial level, depending on the case.

   • Establishes rules for documentation, explanatory reports, and a minimum 10-year record retention. Transitional provisions apply to ongoing projects.

8. Practical Impacts

   • Land prices closer to market values, flexible, avoiding rigid pricing, enhancing transparency, and improving budget revenues.

   • Reduces financial pressure on citizens and investors via deferred payments; procedures become more consistent and streamlined.

   • Provides stronger legal grounds for local authorities to resolve practical issues.

Conclusion:
Decree 226/2025 introduces substantial reforms in land valuation, compensation, planning, auctions, and administrative procedures. It strengthens transparency, reduces legal bottlenecks, and enhances efficiency in land management.