Tax Deadline: Key Dates for 2026 Tax Reporting in Vietnam

Tax declaration and payment are one of the tax management contents that organizations and individuals need to pay attention to. Complying with the deadline for submitting tax reports is a mandatory obligation and is important in the process of implementing tax policies. Entering 2026, the tax law system continues to have adjustments to increase transparency and efficiency in tax management. In the following article, Viet An Law will fully and clearly summarize the tax deadline: key dates for 2026 Tax Reporting in Vietnam, helping organizations and individuals submit tax reports on time, limiting the risk of violations.

Regulations on tax reporting deadlines in Vietnam

Pursuant to Article 44 of the Law on Tax Administration 2019, the deadline for submitting tax declarations is as follows:

Tax types are declared monthly and quarterly

• No later than the 20th day of the month following the month in which the tax liability arises for cases of monthly declaration and payment.
• No later than the last day of the first month of the quarter following the quarter in which the tax liability arises in the case of quarterly declaration and payment.

Taxes with annual tax periods

• Annual tax settlement dossier: No later than the last day of the third month from the end of the calendar year or fiscal year;
• Annual tax return: No later than the last day of the first month of the calendar year or fiscal year for annual tax returns
• Personal income tax settlement records of individuals directly settling taxes: No later than the last day of the 4th month from the end of the calendar year;

Taxes are declared and paid each time they arise

The deadline for submitting tax declarations for taxes declared and paid each time a tax liability arises is no later than the 10th day from the date the tax liability arises.

In case of termination of operations, termination of contract, or reorganization of business

The deadline for submitting tax declarations in case of termination of operations, contract termination, or business reorganization is no later than the 45th day from the date of the event.

Deadline for submitting customs declarations

According to Clause 1, Article 25 of the 2014 Customs Law, the time limit for submitting customs declarations is prescribed as follows:

• For exported goods, payment must be made after the goods have been gathered at the location notified by the customs declarant and no later than 04 hours before the means of transport leaves the country; for exported goods sent by express delivery service, no later than 02 hours before the means of transport leaves the country.
• For imported goods, submit before the date the goods arrive at the border gate or within 30 days from the date the goods arrive at the border gate.

Deadline for submitting monthly tax reports in Vietnam for 2026

For monthly declaration and payment: The deadline for submitting the tax declaration is no later than the 20th day of the month following the month in which the tax liability arises.

Accordingly, the deadline for declaring corporate income tax and value-added tax of enterprises declaring taxes monthly in 2026 is as follows (deadline for submitting documents):

• December 2025: Friday, January 20, 2026
• January 2026: Monday, February 23, 2026 (February 20, 2026, coincides with Lunar New Year holiday)
• February 2026: Tuesday, March 20, 2026
• March 2026: Friday, April 20, 2026
• April 2026: Wednesday, May 20, 2026
• May 2026: Monday, June 20, 2026
• June 2026: Thursday, July 20, 2026
• July 2026: Monday, August 20, 2026
• August 2026: Friday, September 20, 2026
• September 2026: Monday, October 20, 2026
• October 2026: Visit Sau, November 20, 2026
• November 2026: Monday, December 20, 2026
• December 2026: Submit in 2027

Deadline for submitting quarterly tax reports for 2026

In case of quarterly declaration and payment, the deadline for submitting tax declaration dossiers is no later than the last day of the first month of the quarter following the quarter in which the tax liability arises. Specifically, the deadline for submitting quarterly tax reports for 2026 is as follows:

• Quarter I/2026 (Occurring from January 1 to March 31, 2026): Monday, May 4, 2026 (April 30 falls on a holiday)
• Quarter II/2026 (Occurring from April 1 to June 30, 2026): Friday, July 31, 2026
• Quarter III/2026 (Occurring from July 1 to September 30, 2026): Saturday, October 31, 2026
• Quarter IV/2026 (Occurring from October 1 to December 31, 2026): Sunday, January 31, 2027

Deadline for submitting tax settlement in 2025

At Point a, Clause 2, Article 44 of the Law on Tax Administration 2019, the deadline for submitting annual tax settlement dossiers is no later than the last day of the third month from the end of the calendar year or fiscal year for annual tax settlement dossiers.

Thus, the deadline for submitting the 2026 tax settlement for enterprises is no later than the last day of the third month from the end of the calendar year or fiscal year, i.e. the 2026 tax settlement deadline is March 31, 2026.

What types of taxes are declared monthly, quarterly, and annually?

Pursuant to Article 8 of Decree 126/2020/ND-CP, which types of taxes that are declared monthly, quarterly, and annually are determined as follows:

Monthly declaration

• Value added tax, personal income tax.
• Special consumption tax.
• Environmental protection tax.
• Resource tax

Quarterly declaration

• Corporate income tax on foreign airlines and foreign reinsurance.
• Value added tax, corporate income tax, and personal income tax for credit institutions or third parties authorized by credit institutions to exploit secured assets during the period of waiting for declaration processing on behalf of taxpayers with secured assets.
• Personal income tax for organizations and individuals paying income subject to tax deduction according to the provisions of the law on personal income tax, where the organizations and individuals paying such income are subject to quarterly value added tax declaration and choose to declare personal income tax; individuals with income from salaries and wages directly declare tax to the tax authority and choose to declare personal income tax quarterly.
• Other taxes and revenues of the state budget declared and paid by organizations and individuals on behalf of individuals who are subject to quarterly value added tax declaration and choose to declare taxes on behalf of individuals on behalf of individuals.

Annual declaration

• Personal income tax for individuals working as lottery agents, insurance agents, or multi-level marketing agents who have not been deducted during the year because they have not reached the taxable level, but at the end of the year, the individual is determined to be subject to tax.
• Non-agricultural land use tax.
• Agricultural land use tax.
• Land rent and water surface rent are paid annually.

In addition, there are also cases of declaration for each time tax liability arises and tax finalization declaration as detailed in Clause 4, Clause 5 and Clause 6 of Decree 126/2020/ND-CP.

Is there an administrative penalty for violating the tax declaration deadline?

Violations of tax declaration submission deadlines may be subject to administrative penalties according to Article 13 of Decree 125/2020/ND-CP, specifically as follows:

• Main penalty: The Main penalty may be applied depending on the duration of the violation, ranging from a warning to the highest fine of 15,000,000 VND to 25,000,000 VND.
• Remedial measures: It may be necessary to apply measures such as: Compelling the full payment of late tax payment to the state budget in case the taxpayer is late in submitting tax declarations, leading to late tax payment; Compelling the submission of tax declarations and appendices attached to tax declarations for the act of not submitting tax declarations but not incurring tax payable; not submitting appendices according to tax management regulations for enterprises with related-party transactions attached to corporate income tax settlement dossiers;…

Some new regulations on tax policy in Vietnam from 2026

From January 1, 2026, the lump-sum tax regime for business households and individual businesses will be officially abolished.

• To implement Resolution 68-NQ/TW, the National Assembly issued Resolution 198/2025/QH15 dated May 17, 2025 on several special mechanisms and policies for private economic development. Clause 6, Article 10 of Resolution 198/2025/QH15 stipulates as follows: “Business households and business individuals shall not apply the tax lump-sum method from January 1, 2026. Business households and business individuals shall pay taxes in accordance with the law on tax administration.”
• In case of abolishing lump-sum tax, business households and business individuals shall pay tax according to the declaration method prescribed in Article 5 of Circular 40/2021/TT-BTC and instructions in Decision 3389/QD-BTC in 2025.

Officially abolishing business license fees from January 1, 2026

• Resolution 198/2025/QH15 to realize the policy of eliminating business license fees in Resolution 68-NQ/TW as follows: “Stop collecting and paying business license fees from January 1, 2026”.
• Thus, if previously, the business license fee was an annual revenue item, from February 1, 2026, it is no longer necessary to declare and pay the business license tax.

Adjusting the family deduction level of personal income tax from January 1, 2026

Before 2026, the family deduction level of personal income tax according to Resolution 954/2020/UBTVQH14 is as follows:

• The deduction for taxpayers is 11 million VND/month (132 million VND/year);
• The deduction for each dependent is 4.4 million VND/month.

However, pursuant to Resolution 110/2025/UBTVQH15 on adjusting the family deduction level of personal income tax effective from January 1, 2026, and applied from the 2026 tax period, the family deduction level prescribed in Clause 1, Article 19 of the Law on Personal Income Tax is adjusted as follows:

• The deduction for taxpayers is 15.5 million VND/month (186 million VND/year);
• The deduction for each dependent is 6.2 million VND/month.

Thus, the Standing Committee of the National Assembly officially increased the personal family deduction by 4,500,000 VND/month (an increase of 54,000,000 VND/year) from January 1, 2026 (increased from 11 million/month to 15.5 million/month, an increase of about 40.91%).

The Law on Special Consumption Tax takes effect from January 1, 2026.

• The Law on Special Consumption Tax 2025 will officially apply from January 1, 2026, replacing the Law on Special Consumption Tax 2008, amended in 2014, 2016, and 2022.
• The 2025 Law on Special Consumption Tax is a strong step forward to regulate the consumption of goods harmful to health, protect the community, such as: reducing smoking, drinking beer/alcohol, and sugar consumption… At the same time, strengthen the fight against smuggling, counterfeit goods; encourage the development of clean and green industries, protect the environment, increase state budget revenue, promote tax management reform in a simple, clear, and public direction, creating a favorable environment for taxpayers to comply with tax laws, voluntarily pay taxes correctly, fully, and promptly to the state budget.
• Accordingly, Article 8 of the Law on Special Consumption Tax 2025 has specific provisions on the Special Consumption Tax schedule officially applied from January 1, 2026, for goods and services.

From January 1, 2026, goods and services of households and individuals producing and trading with annual revenue of 200 million VND/year or more are required to pay VAT.

According to Clause 25, Article 5 of the Law on Value Added Tax 2024, which stipulates non-taxable subjects (effective from January 1, 2026), goods and services of households and individuals producing and trading with an annual revenue of VND 200 million/year or more will need to pay VAT.

Above is an update on the tax deadline: key dates for 2026 tax reporting in Vietnam. If you have any related questions or need advice on tax declaration and payment, please contact Tax Agent – Viet An Law Firm for the best advice and support!