Decree 245/2026/ND-CP extension of deadlines for VAT, CIT, PIT and land rental in 2026

DECREE

On extension of deadlines for payment of value-added tax, corporate income tax, personal income tax and land rental
in 2026^[1]

Pursuant to Law No. 63/2025/QH15 on Organisation of the Government;

Pursuant to Law No. 38/2019/QH14 on Tax Administration, which is amended and supplemented by Law No. 56/2024/QH15;

At the proposal of the Minister of Finance;

The Government promulgates the Decree on extension of deadlines for payment of value-added tax, corporate income tax, personal income tax and land rental in 2026.

Article 1. Scope of regulation and subjects of application

1. This Decree provides the extension of deadlines for payment of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rental in 2026.

2. This Decree applies to:

a/ Enterprises, organisations (including also branches and subordinate units making VAT declaration or CIT declaration with managing tax authorities in an independent manner), households, individuals, business households and business individuals conducting production and business activities in the economic sectors and fields specified in Appendix I to this Decree in an independent manner and having payable VAT, CIT, PIT or land rental amounts in the tax periods in which they are entitled to extension of payment deadlines under Article 2 of this Decree;

b/ Small-sized enterprises and micro-enterprises as defined in the 2017 Law on Support for Small- and Medium-Sized Enterprises and the Government’s Decree No. 80/2021/ND-CP of August 26, 2021, detailing a number of articles of the Law on Support for Small- and Medium-Sized Enterprises, including also branches and subordinate units making VAT declaration or CIT declaration with managing tax authorities in an independent manner and having payable VAT, CIT or land rental amounts in the tax periods in which they are entitled to extension of payment deadlines under Article 2 of this Decree.

Article 2. Extension period

1. For VAT amounts (including also VAT amounts subject to distribution and VAT amounts payable upon each time a tax liability arises), the maximum payment extension period is 5 months.  

For PIT amounts of business households and business individuals, the maximum payment extension period is 5 months.

Specifically as follows:

a/ The deadline for tax payment for the tax period of May 2026 is November 20, 2026;

b/ The deadline for tax payment for the tax periods of June, July, August and September 2026 is December 21, 2026;

c/ The deadline for tax payment for the tax period of the second quarter of 2026 is November 2, 2026;

d/ The deadline for tax payment for the tax period of the third quarter of 2026 is December 30, 2026.

The provisions of this Clause shall not apply to VAT amounts payable at the stage of import.

2. For CIT amounts to be temporarily paid for the second quarter of 2026, and the CIT amounts to be temporarily paid for the third quarter of 2026, the payment extension period is 3 months and 2 months, respectively; specifically as follows:

a/ The deadline for temporary payment of CIT amounts for the tax period of the second quarter of 2026 is November 2, 2026;

b/ The deadline for temporary payment of CIT amounts for the tax period of the third quarter of 2026 is December 30, 2026.

3. For 50% of the payable land rental amounts in 2026, the payment extension period is 5 month, specifically as follows:

a/ For 50% of the payable land rental amounts in 2026 (the payable land rental amounts for the first tax period of 2026) of taxpayers that are directly leased land by the State under decisions of, or contracts signed with, competent state agencies in the form of land lease with annual payment of land rental, the extended payment deadline is November 2, 2026;

b/ The provision in Point a of this Clause also applies to cases in which taxpayers are leased land by the State under multiple decisions or contracts and carry out multiple production and business activities, including those in the economic sectors and fields provided in Appendix I to this Decree.

4. In case a taxpayer makes additional declaration to its/his/her tax declaration dossier for a tax period in which it/he/she is entitled to extension of deadlines for tax and land rental payment, resulting in an increase in the payable amount, and sends the additional declaration form to the concerned tax authority before the extension period expires, the payable tax amount eligible for extension of payment deadline will also be inclusive of the payable amount increased as a result of additional declaration. If the taxpayer makes additional declaration to its/his/her tax declaration dossier for a tax period in which it/he/she is entitled to extension of deadlines for tax and land rental payment after the extension period expires, it/he/she will not be entitled to the extension of the deadline for payment of the payable amount increased as a result of additional declaration.

5. For enterprises, organisations, business households and business individuals that carry out production and business activities in different economic sectors, including the economic sectors and fields provided in Appendix I to this Decree, they will be entitled to extension of payment deadlines for the whole payable VAT, CIT and PIT amounts under this Decree.

Article 3. Process for extension of deadlines for tax and land rental payment

1. Taxpayers shall declare and submit VAT declaration forms and PIT declaration forms on a monthly or quarterly basis in accordance with the current law on tax administration, but are not required to pay the VAT and PIT amounts arising in the tax periods in which they are entitled to extension of payment deadlines under Article 2 of this Decree.

2. Taxpayers that make tax and land rental declaration and payment directly with tax authorities and are entitled to extension of deadlines for tax and land rental payment shall submit a first-time written request for extension of deadlines for tax and land rental payment (below referred to as request for extension), made according to the form provided in Appendix II to this Decree, or a modified request if detecting any errors, to their managing tax authorities (by electronic means or by hand-delivery or by post) once for the whole tax and land rental amounts arising in the tax periods in which the taxpayers are entitled to the extension simultaneously with the submission of monthly (or quarterly) tax declaration dossiers in accordance with the law on tax administration. In case the request for extension is not submitted simultaneously with the monthly (or quarterly) tax declaration dossier, the deadline for submission of such request is November 2, 2026.

The tax authority shall, based on the received request for extension, extend the deadlines for payment of the whole tax and land rental amounts arising in the tax periods in which the taxpayers are entitled to extension under this Decree, including also tax periods prior to the time of submission of the request.

In case a taxpayer is entitled to extension of payment deadlines for the payable tax amounts arising in localities under the management by different tax authorities, the taxpayer’s managing tax authority shall forward the request for extension to the concerned tax authority(ies).

3. In case a taxpayer submits a request for extension to a tax authority after November 2, 2026, it/he/she will not be entitled to extension of deadlines for tax and land rental payment under this Decree.

4. Taxpayers shall remit tax and land rental amounts eligible for extension of payment deadlines into the state budget by the deadlines specified in Article 2 of this Decree.

5. Based on tax registration data, tax declaration dossiers, requests for extension, tax liability management information and land rental management information, tax authorities shall, through the Tax Administration Information System, automatically update the extended deadlines for payment of tax and land rental for each declaration period of taxpayers, including also the payable amount increased as a result of additional declaration that is eligible for extension of payment deadlines under Clause 4, Article 2 of this Decree. Tax authorities are not required to notify taxpayers of the acceptance of requests for extension of deadlines for tax and land rental payment.

During the extension period, if a tax authority has grounds to identify that a taxpayer is not entitled to extension of deadlines for tax and land rental payment, it shall notify in writing the taxpayer of its refusal of the extension and the taxpayer shall fully remit into the state budget the payable tax or land rental amount and late-payment interest for the period during which it/he/she has enjoyed the extension regime. After the extension period expires, if a competent state agency detects through inspection and examination that a taxpayer is not entitled to extension of deadlines for tax and land rental payment under this Decree, the taxpayer shall fully remit the deficient tax and land rental amounts, fine and late-payment interest into the state budget.

6. Owners of capital construction works and work items built with state budget funds and payments from the state budget for capital construction works under ODA-funded projects liable to VAT shall, when carrying out payment procedures with the state treasury offices, submit notices stating that tax authorities have received from the contractors implementing such works and work items the requests for extension of deadlines for tax and land rental payment, or that the contractors’ certified requests for extension of deadlines for tax and land rental payment. Based on dossiers sent by project owners, the state treasury offices shall postpone the VAT credit in the extension period. When the extension period expires, contractors shall fully pay tax amounts eligible for extension of payment deadlines under regulations.

Article 4. Handling of late-payment interest

Late-payment interest shall not be calculated for tax and land rental amounts eligible for extension of payment deadlines for the extension period (including also cases in which taxpayers submit requests for extension to tax authorities after having submitted their tax declaration dossiers under Clause 2, Article 3 of this Article; cases in which taxpayers make additional declaration, resulting in an increase in taxpayers’ payable tax amounts for the tax periods in which the taxpayers are entitled to the extension; and cases in which competent agencies detect through inspection and examination an increase in taxpayers’ payable tax amounts for the tax periods in which the taxpayers are entitled to the extension). In case the Tax Administration Information System has calculated late-payment interest for tax and land rental amounts eligible for extension of payment deadlines, tax authorities shall make adjustments and cancel the late-payment interest calculated during the extension period under regulations.

Article 5. Organisation of implementation and effect

1. This Decree takes effect on the date of signing through December 30, 2026. After the extension period specified in this Decree expires, deadlines for tax and land rental payment must comply with the law on tax administration.

2. In case taxpayers pay tax and land rental amounts eligible for extension of payment deadlines under Article 2 of this Decree before the effective date of this Decree, no adjustment shall be made.

3. The Ministry of Finance shall direct and organise, and handle problems arising in the course of, implementation of this Decree. Ministers, heads of ministerial-level agencies, Chairpersons of provincial-level People’s Committees, and related enterprises, organisations, households, business households and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
NGUYEN VAN THANG

*Appendix II to this Decree is not translated.

Appendix I

LIST OF ECONOMIC SECTORS AND FIELDS ELIGIBLE FOR EXTENSION OF DEADLINES FOR TAX AND LAND RENTAL PAYMENT

(To the Government’s Decree No. 245/2026/ND-CP of June 27, 2026)

I. List of economic sectors and fields

1. Agriculture, forestry and fisheries.

2. Food production and processing.

3. Textiles.

4. Apparel production.

5. Production of leather and relevant products.

6. Processing of timber and production of timber and bamboo products (except beds, wardrobes, tables and chairs); production of products from straw, thatch and plaiting materials.

7. Production of paper and paper products.

8. Production of rubber and plastic products.

9. Production of products from other non-metallic minerals.

10. Metal production.

11. Mechanical engineering manufacturing; metal treatment and coating.

12. Manufacturing of electronic appliances, computers and optical products.

13. Manufacturing of automobiles and other motor vehicles.

14. Production of beds, wardrobes, tables and chairs.

15. Construction.

16. Transportation and warehousing.

17. Accommodation and catering services.

18. Education and training.

19. Healthcare and social assistance activities.

20. Real estate business.

21. Labour and employment services.

22. Travel agency, tour operation and other tourism-related activities.

23. Creative arts and performing arts activities.

24. Library, archive and museum operation and other cultural activities.

25. Sport, entertainment and recreation activities.

26. Film projection.

27. Manufacture of supporting-industry products prioritised for development.

28. Manufacture of key mechanical engineering products.

29. Publishing activities.

30. Production of motion pictures, videos and television programmes, audio recording and music publishing.

31. Programming, broadcasting, news agency and other content distribution activities.

32. Computer programming, consultancy and related activities.

33. Information technology infrastructure, data processing, hosting and other related information service activities.

34. Extraction of crude oil and natural gas (the extension is not applicable to CIT amounts on crude oil, condensate and natural gas to be collected under treaties or contracts)

35. Mining support services.

36. Beverage production.

37. Printing and reproduction of recordings of all types.

38. Production of coke and refined petroleum products.

39. Production of chemicals and chemical products.

40. Manufacturing of products from precast metals (except machinery and equipment).

41. Manufacturing of motorcycles and mopeds.

42. Repair, maintenance and installation of machinery and equipment.

43. Water drainage and wastewater treatment.

II. Identification of the economic sectors and fields specified in Section I

1. The lists of economic sectors specified in Section I shall be identified under the Prime Minister’s Decision No. 36/2025/QD-TTg of September 29, 2025, promulgating Vietnam’s system of economic sectors. The economic sectors specified in Appendix I to Decision No. 36/2025/QD-TTg shall be divided into 5 tiers and the identification of economic sectors entitled to extension of deadlines for tax and land rental payment must adhere to the following principles: In case an economic sector specified in the above-mentioned points is classified as a tier-1 sector, the extension shall apply to all economic sub-sectors in tiers 2, 3, 4 and 5 of such tier-1 sector; in case an economic sector is classified as a tier-2 sector, the extension shall apply to all economic sub-sectors in tiers 3, 4 and 5 of such tier-2 sector; in case an economic sector is classified as a tier-3 sector, the extension shall apply to all economic sub-sectors in tiers 4 and 5 of such tier-3 sector; in case an economic sector is classified as a tier-4  sector, the extension shall apply to all economic sub-sectors in tier 5 of such tier-4 sector.

2. Supporting industry products prioritised for development specified in Point 27, Section I shall be identified under the Government’s Decree No. 111/2015/ND-CP of November 3, 2015, on development of supporting industries (which is amended and supplemented under Decree No. 205/2025/ND-CP of July 14, 2025).

3. Key mechanical engineering products specified in Point 28, Section I shall be identified under the Prime Minister’s Decision No. 319/QD-TTg of March 15, 2018, approving the Strategy for development of Vietnam’s mechanical engineering industry through 2025, with a vision towards 2035.