The development is the latest phase of Perth & Kinross Council’s house building programme.
£2.8m is being invested in 16 two-bedroom flats at Jeanfield Road, and eight three-bed flats constructed in Inchture.
The plans were approved at a meeting of the Housing and Health Committee on 6 February.
The builds are receiving funding from the Council Tax Income on Second Homes Reserve, Scottish government subsidy and prudential borrowing.
Hillcrest Housing Association is developing the Jeanfield Road site, while Kingdom Housing Association is overseeing the development of the Inchture flats. The units will be owned and managed by the council.
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The development comes in addition to 120 new affordable homes for local families being delivered through the Council's housing development programme.
Properties have already been constructed in Methven, Scone, Alyth, Pitlochry, and Letham and Friarton in Perth. Further new housing is also planned for Blairgowrie.
Housing Convener, Councillor Dave Doogan, said: "Making more affordable homes available is crucial to meet the acute need for social housing in Perth and Kinross. As a Council we commit to deliver our key housing priorities of high quality homes in safe and secure neighbourhoods.
"These new properties will be built to the highest standard, and will significantly improve the lives of the people who move in. The success of our house building programme means that the lives of dozens of local families have already been transformed for the better.
"These are challenging times economically, especially so for the construction industry, which is why Perth & Kinross Council will continue to develop innovative funding solutions to allow maximum continued delivery of council housing for our communities."
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