This year, December 23rd of 2026 (lunar calendar) falls on Tuesday, February 10, 2026. Because this is a working day of the week, the homeowner does not necessarily have to worship at noon on December 23rd.
Instead, the Ong Cong Ong Tao worshiping ceremony in 2026 can be performed from December 18 - 23 of the lunar calendar (December 2025), i.e. from February 5, 2026 to February 10, 2026 of the solar calendar.
The offering ceremony does not necessarily have to be elaborate, the important thing is cleanliness, neatness and showing the heart of the homeowner. Offerings are usually prepared according to the economic conditions and customs of each region, but new items are needed, avoiding reusing old items, leftover items or items that do not ensure hygiene.
In the book "Vietnamese Customs" (Literature Publishing House), scholar Phan Ke Binh once recorded: ancient people often bought two hats for Tao Ong, one hat for Tao Ba, and prepared carp as a means for the Taos to go to heaven.
Offering trays for Ong Cong and Ong Tao by region:
According to folk beliefs, the basic offering tray usually includes familiar offerings such as sticky rice, rice, soup, wine, water, betel and areca, fruits, votive paper and savory dishes such as chicken, pork... Depending on the cultural characteristics and the legend of the Kitchen Gods in each locality, the offering tray has certain differences.
Northern region: Offerings usually include live carp, votive paper, hats - shirts - boots of Tao Quan. Traditional feasts include sticky rice, sweet soup, boiled chicken, bamboo shoot soup, frozen meat, salted onions, fried spring rolls...
Southern region: Common offering trays include boiled or roasted chicken, pork knuckles, mọc soup, stir-fried vegetables, banh chung, gac sticky rice, pickled scallions. In addition, there are peanuts, black sesame candy and a set of paper offerings "crabs fly, horses run".
Central region: Usually does not prepare votive paper robes and hats for the Kitchen Gods like the North, but instead uses a paper horse with a saddle, along with votive paper and other offerings. The feast includes boiled chicken, fried spring rolls, sticky rice, pork; some localities such as Hue and Hoi An also offer mackerel or tuna.

Suggested full offering trays for worshiping Mr. Cong and Mr. Tao:
- 1 plate of rice
- 1 plate of salt
- About 5 taels of boiled meat or chicken
- 1 bowl of soup
- 1 plate of stir-fried dishes
- 1 plate of spring rolls
- 1 plate of gac sticky rice
- 1 plate of fruit
- 1 pot of lotus tea
- 3 glasses of wine
- Betel, betel
- 1 vase of fresh flowers
- Gold coins, joss paper, Kitchen Gods hats
- 3-5 live carp (or paper carp)
After arranging the offerings, the homeowner lights incense and prays. When the incense is about to burn out, add one more incense stick to offer thanks and then proceed to burn votive paper. Finally, carp are taken to ponds, lakes, rivers or streams to release, with the meaning of sending off the Kitchen Gods to the Jade Emperor.