On 27 June 2026, the Government issued Decree No. 245/2026/ND-CP on the extension of deadlines for the payment of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent in 2026.
Key contents of the Decree are as follows:
(i) Eligible taxpayers
- Enterprises, organisations, households, individuals, business households and individual businesses engaged in production or business activities in the economic sectors and fields listed in Appendix I issued together with the Decree (43 sectors).
- Small and micro enterprises determined in accordance with the Law on Support for Small and Medium-sized Enterprises 2017 and Decree No. 80/2021/ND-CP dated 26 August 2021 of the Government.
- Including branches and dependent units that separately declare VAT or CIT with their supervising tax authority.
(ii) Extension periods
1. VAT (excluding VAT at the import stage):
- Tax period of May 2026: no later than 20 November 2026
- Tax periods of June, July, August and September 2026: no later than 21 December 2026
- Tax period of Quarter II/2026: no later than 2 November 2026
- Tax period of Quarter III/2026: no later than 30 December 2026
2. Provisional CIT payments:
- Quarter II/2026: no later than 2 November 2026
- Quarter III/2026: no later than 30 December 2026
3. PIT of business households and individual businesses:
- Tax period of May 2026: no later than 20 November 2026
- Tax periods of June, July, August and September 2026: no later than 21 December 2026
- Tax period of Quarter II/2026: no later than 2 November 2026
- Tax period of Quarter III/2026: no later than 30 December 2026
4. Land rent:
- An extension of 50% of the land rent payable for the first payment period of 2026, until 2 November 2026.
- Applicable only to taxpayers to whom land is leased directly by the State under a decision or contract of a competent State authority, on an annual rental payment basis.
(iii) Application procedures
- Taxpayers must file their tax returns as required and submit a Request for extension using the form in Appendix II issued together with Decree No. 245/2026/ND-CP.
- The Request is submitted once for all tax periods eligible for extension, electronically, in person or by post. The submission deadline is 2 November 2026.
- No late payment interest is charged on the tax amounts and land rent granted an extension during the extension period.
(iv) Effective date
The Decree takes effect from the date of signing (27 June 2026) until the end of 30 December 2026.
Original document:
- 📄 Download Decree 245/2026/NĐ-CP dated 27 Jun 2026 issued by Government: here
