The bus not only weighs much more than the private vehicle, but also produces much and repetitive loading on the bus lane pavement. Because of the frequently ”stop and go” maneuvers, it has caused serious damage on the pavement in bus stop area, Therefore, the authorities in Taipei started to change the pavement of bus stop area from flexible pavement to rigid pavement. This study compares the structure and construction cost between flexible and rigid pavement based on the construction data of part Ren-Ai bus lane. The ratio of pavement cost to the total construction cost is also analyzed, and showed that rigid and flexible pavement is 43% and 38%, respectively. Through the cost analysis of the bus lane pavement cost, it will provide cost information for design and planning of bus lane in other cities and regions.