Commune-level Emulation and Reward Fund in 2026

According to Clause 3, Article 46 of Decree No. 152/2025/ND-CP, the Emulation and Reward Fund of the provincial and commune levels is formed from the annual state budget in the total regular budget expenditure for each budget level of the provinces and cities and is allocated from the beginning of the year according to the following ratio:

(...)

b) Emulation and reward funds at the provincial and commune levels are formed from annual state budget sources with a maximum of 1.0% of regular budget expenditure for each budget level in the plains and centrally run cities and a maximum of 1.5% of regular budget expenditure for each budget level in mountainous, midland, Central Highlands, remote, and island provinces and from contributions from domestic and foreign individuals and organizations. For units that are no longer budget-issued but perform the task of budget estimation units, they will be allocated by centrally-run cities.

Thus, according to the above regulations, the emulation and reward fund at the commune level in 2026 is formed from the annual state budget with a maximum of 1.0% of regular budget expenditure for communes in the plains and centrally run cities and a maximum of 1.5% of regular budget expenditure for communes in mountainous, midland, Central Highlands, remote, and island provinces and from contributions from domestic and foreign individuals and organizations.

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