Starting from January 1, 2026, according to Announcement No.
10 of 2026 issued by the Ministry of Finance and the State Administration of Taxation, the simple 3% tax calculation policy for commercial concrete that has been in use for more than ten years will be officially abolished, and all self-produced ready mixed concrete will be uniformly subject to a general tax rate of 13%.
Recently, countless general contractors and cost colleagues have sent private messages asking: Is the increase in the mixed use tax rate from 3% to 13 points a direct increase in procurement costs for construction units? Should the bidding price be increased? Can we make up for the tax difference in the settlement of old projects?.