The Vietnamese government issued Decree No. 82/2025/ND-CP on 2 April 2025 ,outlining extensions to tax payment deadlines for various taxes including individual income tax, VAT, corporate income tax, and land rental taxes in 2025.
These measures are similar to those applied in 2024 and apply across various taxpayer groups. The decree is effective from 2 April and remains valid until 31 December 2025.
Deadline extensions:
Value Added Tax (VAT)
(Excludes VAT on imports)
- A 6-month extension is granted for VAT due for the periods of February, March, and the first quarter of 2025.
- A five-month extension applies to VAT due for April, May, June, and the second quarter of 2025.
Corporate income tax
- Quarterly payments for the first and second quarters of 2025 are extended by five months.
Business households and individuals
- The deadline for paying personal income tax is extended until 31 December 2025.
Land Rent
- A six-month extension is granted for 50% of the 2025 land rent payable on land leased directly from the state. The due date is postponed from 31 May to 30 November 2025.
According to the Ministry of Finance, the total amount of deferred taxes under this measure is estimated at nearly VND 102 trillion (over USD 3.9 billion).
