This decision stipulates the K coefficient for 2026 in Ho Chi Minh City in accordance with Resolution No. 254/2025 of the National Assembly . It applies to cases of calculating land use fees and land lease fees as stipulated in Clauses 1 and 2, Article 5 of Resolution No. 254/2025.
The decision also clarifies that the coefficient K is determined by multiplying the market fluctuation adjustment coefficient, the planning adjustment coefficient, and the adjustment coefficient based on other factors affecting land prices, calculated using the following formula:
K equals K1 multiplied by K2 multiplied by K3. Where K is the land price adjustment coefficient, K1 is the market fluctuation adjustment coefficient, K2 is the planning adjustment coefficient (applicable to investment projects according to construction planning), and K3 is the adjustment coefficient based on other factors affecting land prices.
According to the decision, the K1 coefficient for land types in the issued land price list is 1.

Ho Chi Minh City has officially issued a K coefficient of 1.
PHOTO: DINH SON
Meanwhile, the K2 coefficient for low-rise housing projects (townhouses, villas), industrial parks, and industrial clusters is calculated based on the land use coefficient, ranging from 1 to 1.30. The K2 coefficient for high-rise projects ranges from 1 to 1.70.
Meanwhile, the K3 coefficient for land types issued with Resolution No. 87/2025 of the Ho Chi Minh City People's Council is 1.
The decision assigns the Department of Agriculture and Environment to preside over and coordinate with relevant agencies and units in implementing, guiding, and supervising the execution.
During the implementation process, if the K coefficient is found to be unsuitable for the actual situation, the Department of Agriculture and Environment will take the lead and coordinate with relevant agencies to review and report to the Ho Chi Minh City People's Committee for a decision on amending and supplementing the land price adjustment coefficient.
Departments, agencies, People's Committees of wards, communes, special zones, and relevant organizations and units are responsible for organizing and implementing this decision according to their functions and duties.
Source: https://thanhnien.vn/tphcm-chinh-thuc-ban-hanh-he-so-k-185260701114925725.htm









