The Government has just issued Decree 245/2026/ND-CP dated June 27, 2026, extending the deadline for payment of value-added tax (VAT), corporate income tax, personal income tax and land rent in 2026.
Subjects of application:
a) Enterprises, organizations (including branches, affiliated units implementing separate VAT declarations, separate corporate income tax declarations with directly managing tax authorities), households, individuals, business households, individual businesses, production and business activities...
b) Small and micro enterprises are defined according to the provisions of the Law on Supporting Small and Medium Enterprises in 2017 and Decree No. 80/2021/ND-CP of the Government.
The tax payment extension period for personal income tax of business households and individual businesses is a maximum of 5 months.
The tax calculation period for May 2026 is no later than November 20, 2020.
The tax calculation period for June, July, August and September 2026 is no later than December 21, 2026.
The tax calculation period for the second quarter of 2026 is no later than November 2, 2020.
The third quarter of 2026 tax calculation period is no later than December 30, 2026.
The above regulations do not apply to VAT on the import stage.
The extension period for the amount of corporate income tax temporarily paid for the second quarter of 2026 is 3 months; the extension period for the amount of corporate income tax temporarily paid for the third quarter of 2026 is 2 months, specifically as follows:
The amount of corporate income tax temporarily paid for the second quarter of 2026 is no later than November 2, 2020.
The amount of corporate income tax temporarily paid for the third quarter of 2026 is no later than December 30, 2026.
The extension period for 50% of the arising land rent payable in 2026 is 5 months, specifically as follows:
For 50% of the arising land rent payable in 2026 (which is the land rent payable in the first period of 2026) of taxpayers who are being directly leased land by the State according to the Decision or Contract of a competent state agency in the form of annual land rent payment: the land rent payment deadline is extended no later than November 2, 2026 (*).
The regulations in (*) mentioned above apply both in cases where taxpayers have multiple decisions and land lease contracts directly from the State and have many different production and business activities, including economic sectors and prescribed fields.
In case the taxpayer supplements the tax declaration dossier of the extended tax period, leading to an increase in the amount to be paid and sends it to the tax authority before the expiration of the extended tax payment period, the extended tax amount includes the additional amount to be paid due to supplementary declaration.
In case the taxpayer supplements the tax declaration dossier of the extended tax period after the extended tax payment period expires, the additional amount to be paid is not extended due to supplementary declaration.
In case enterprises, organizations, business households, and business individuals have production and business activities in many different economic sectors, including economic sectors and fields as prescribed, enterprises, organizations, business households, and business individuals are granted an extension of the entire amount of VAT, corporate income tax, and personal income tax payable according to the provisions of this Decree.
No late payment fee is calculated for the amount of tax and land rent extended during the extended payment period.
This Decree takes effect from June 27, 2026 to December 30, 2026.
