Vietnam extends 2026 VAT, CIT, PIT, land rent payment deadlines

Decree No. 245/2026/ND-CP extends payment deadlines for VAT, CIT, PIT and land rent in 2026 for eligible taxpayers and outlines the conditions for claiming the relief.

Vietnam’s government has issued Decree No. 245/2026/ND-CP on 27 June 2026, introducing another round of tax payment deadline extensions for 2026. The measure grants eligible taxpayers additional time to pay value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent, while leaving tax filing obligations unchanged.

Eligible taxpayers

The Decree applies to enterprises and organisations, including branches and dependent units that separately file VAT returns and separately file CIT returns with their directly managing tax authorities. It also covers households, individuals, business households and individual business operators engaged in production and business activities in the economic sectors and fields specified in Appendix I of the Decree, provided they incur VAT, CIT, PIT or land rent liabilities for the eligible tax periods.

The measures also apply to small and micro enterprises as defined under the Law on Support for Small and Medium-sized Enterprises (2017) and Government Decree No. 80/2021/ND-CP of 26 August 2021, including branches and dependent units that separately file VAT and CIT returns, where they incur VAT, CIT or land rent liabilities for the eligible periods.

Corporate income tax (CIT)

The Decree extends the deadlines for provisional CIT payments for the second and third quarters of 2026.

Value-added tax (VAT)

The extension applies to VAT liabilities for the monthly tax periods from May to September 2026 and for the second and third quarters of 2026. The measure does not apply to VAT collected at the import stage.

Personal income tax (PIT)

For business households and individual business operators, the deadline for payment of PIT is extended by up to five months.

Land rent

The payment deadline for 50% of the land rent payable in 2026, representing the first annual land rent instalment, is extended by five months to 2 November 2026. The extension applies to taxpayers leasing land directly from the State under a decision or contract issued by a competent state authority and paying annual land rent.

The measure also applies where a taxpayer has multiple State land lease decisions or contracts and carries out production or business activities in one or more sectors listed in Appendix I of the Decree.

Supplementary tax declarations

Where a taxpayer submits a supplementary tax declaration for an eligible tax period before the extended payment deadline, any additional tax payable arising from that declaration is also eligible for the extension. Additional tax resulting from supplementary declarations filed after the extended deadline is not eligible.

Taxpayers operating in multiple economic sectors, including one or more sectors listed in Appendix I, are entitled to an extension for the entire amount of VAT, CIT and PIT payable under the Decree.

Late payment interest

No late payment interest will accrue on tax or land rent covered by the extension during the extension period. This also applies where an extension request is submitted after the relevant tax return has been filed, where a supplementary declaration increases the tax payable for an eligible period, or where additional tax is assessed following an inspection or audit.

Where the tax administration information system has already calculated late payment interest on eligible amounts, the tax authority will adjust or cancel the interest accrued during the extension period in accordance with the regulations.

Effective period

The Decree remains effective until 30 December 2026. After the extension period expires, payment deadlines for taxes and land rent will be governed by the applicable legislation on tax administration. Taxpayers that paid taxes or land rent eligible for the extension before 27 June 2026 are not entitled to an adjustment or refund.