The Vietnam tax payment deadline extension 2026: VAT, CIT and PIT under Decree 245/2026/ND-CP is a crucial support policy for enterprises, organizations, business households, and individual businesses to reduce cash flow pressure in 2026. On June 27, 2026, the Government issued Decree 245/2026/ND-CP on the extension of deadlines for value-added tax, corporate income tax, personal income tax, and land rent in 2026. The Decree is effective from June 27, 2026, to December 30, 2026. In this article, Viet An Law Firm summarizes the eligible subjects, types of taxes extended, the detailed value-added tax payment extension period, procedures for submitting extension requests, and key notes on tax obligations in Vietnam.
Summary of tax deferral and deadlines under Decree 245/2026/ND-CP
| Criteria | Value-Added Tax (VAT) | Corporate Income Tax (CIT) | Land Rent (PIT/Land Rent) |
| Extension period | Maximum of 05 months | Maximum of 3 months (Q2) or 2 months (Q3) | 05 months for 50% of the land rent amount |
| Latest deadline for payment | – May: By November 20, 2026
– June, July, August, Sept: By December 21, 2026 – Q2: By November 02, 2026 – Q3: By December 30, 2026 |
– Q2: By November 02, 2026
– Q3: By December 30, 2026 |
Latest by November 02, 2026 |
According to Clause 1, Article 2 of Decree 245/2026/ND-CP, the extension period for value-added tax (including allocated VAT amounts and VAT payable upon each occurrence) is a maximum of 05 months. The tax extension period for personal income tax of business households and individual businesses is also a maximum of 05 months.
Regarding the specific application of the VAT payment extension in Vietnam, the detailed timelines are as follows:
Note: This VAT payment extension in Vietnam does not apply to value-added tax at the importation stage.
According to Clause 2, Article 2 of Decree No. 245/2026/ND-CP, the CIT payment extension in Vietnam for provisionally paid corporate income tax amounts is regulated as follows:
The CIT payment extension in Vietnam provides vital short-term capital retention for manufacturing and commercial firms during peak operational months.
According to Clause 3, Article 2 of Decree No. 245/2026/ND-CP, the land rent payment extension for 50% of the total land rent arising and payable in 2026 is 05 months.
Specifically, the extended land rent payment deadline is stipulated as follows:
If a taxpayer files a supplemental tax declaration for an extended tax period that increases the tax amount due, and submits it to the tax authority before the extended deadline expires, the tax deferral in Vietnam will cover the additional tax amount. If submitted after the extended deadline, the additional amount will not be granted an extension.
If enterprises, organizations, business households, or individual businesses operate across multiple different economic sectors, they are entitled to extend the entirety of their value-added tax, corporate income tax, and personal income tax liabilities under this Decree. This multi-sector coverage allows many foreign-invested enterprises in Vietnam to streamline their accounting processes seamlessly.
Pursuant to Clause 2, Article 3 of Decree No. 245/2026/ND-CP, taxpayers must accurately follow the technical steps below to ensure their tax obligations in Vietnam are correctly deferred:
Procedures for the Vietnam tax payment deadline extension 2026: VAT, CIT and PIT
Taxpayers must perform regular tax declaration and reporting for VAT and PIT on a monthly or quarterly basis according to current tax management laws. However, they are not required to immediately pay the tax amounts arising during the extended tax periods.
Taxpayers directly declaring and paying taxes who fall under the eligible categories must submit an official Application for Tax and Land Rent Extension (either electronically, directly, or via postal services) to their managing tax authority. This application is submitted only once for the entire amount of taxes and land rent arising across all extended periods, preferably at the time of filing the monthly or quarterly tax returns.
The application form must follow the standard template under Appendix II of Decree No. 245/2026/ND-CP.
If the application is not submitted concurrently with the monthly or quarterly tax declaration files, the latest deadline for separate submission is November 02, 2026.
According to Clause 4, Article 3 of Decree 245/2026/ND-CP, no late payment interest will be calculated or charged against the tax and land rent amounts during their approved extension periods.
In cases where the automated tax management information system has accidentally computed late payment interest for an eligible deferred amount, the tax authority will manually adjust, correct, or cancel the calculated interest in accordance with regulations.
The implementation of the Vietnam tax payment deadline extension 2026 creates a favorable environment for commercial recovery. Over the past years, these extensions have been highly praised by the business community for acting as interest-free short-term capital. It accelerates economic growth while minimizing negative impacts on final state budget balancing.
The Ministry of Finance summarized the total deferred amounts over the last three years as follows:
For 2026, the Ministry of Finance estimates that the total tax and land rent deferred under Decree 245/2026/ND-CP will reach approximately 125,000 billion VND, which is roughly 10,000 billion VND higher than the previous year.
Yes. According to Clause 2, Article 3 of Decree No. 245/2026/ND-CP, if a taxpayer does not submit the application alongside their monthly or quarterly tax declaration and reporting files, they can submit it later. However, the absolute final cutoff date is November 02, 2026. Any request received after this date will be disqualified.
No. Clause 4, Article 3 explicitly waives late payment interest for all deferred amounts during the extension timeframe. If the automated system generates an interest charge, the tax authority will cancel it.
Yes. If the enterprise qualifies under the decree, the extension applies to the entire value-added tax, corporate income tax, and PIT payment extension in Vietnam across all of its diverse operational sectors.
The company will be required to retroactively pay the entire missing tax or land rent amount, along with late payment interests calculated from the original due date, plus potential administrative fines discovered during audits. Taxpayers should carefully check the eligibility criteria or use reliable tax accounting services before applying.
The above are the important contents regarding the Vietnam tax payment deadline extension 2026 for VAT, CIT, and PIT under Decree 245/2026/ND-CP. If clients or enterprises need consultation on the extension conditions, implementation sequence, and procedures, or wish to utilize professional tax accounting services, please contact Viet An Law Firm to receive prompt, accurate, and effective support from our team of lawyers and tax experts.
