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

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

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

At the proposal of the Minister of Finance;

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

2. This Decree applies to:

a) Enterprises, organizations (including branches and affiliated units that separately declare value-added tax and separately declare corporate income tax with their managing tax offices), households, individuals, business households, and business individuals engaged in production and business activities in the economic sectors and fields specified in Appendix I to this Decree and having value-added tax, corporate income tax, personal income tax, or land rental amounts arising in the tax periods eligible for extension in accordance with Article 2 of this Decree;

b) Small-sized enterprises and micro-sized enterprises as determined in accordance with the 2017 Law on Support for Small- and Medium-Sized Enterprises and the Government's Decree No. 80/2021/ND-CP dated August 26, 2021, detailing a number of articles of the Law on Support for Small- and Medium-Sized Enterprises, including branches and affiliated units that separately declare value-added tax and separately declare corporate income tax with their managing tax offices, having value-added tax, corporate income tax, or land rental amounts arising in the tax periods eligible for extension in accordance with Article 2 of this Decree.

Article 2. Extension period

1. The extension period for the payment of value-added tax (including value-added tax amounts subject to allocation and tax amounts payable on each occurrence) is up to 5 months.

The extension period for the payment of personal income tax of business households and business individuals is up to 5 months.

To be specific:

a) For the tax period of May 2026, the payment deadline is November 20, 2026;

b) For the tax periods of June, July, August, and September 2026, the payment deadline is December 21, 2026;

c) For the tax period of the second quarter of 2026, the payment deadline is November 02, 2026;

d) For the tax period of the third quarter of 2026, the payment deadline is December 30, 2026;

The provisions of this Clause do not apply to value-added tax at the importation stage.

2. The extension period for payment of the corporate income tax amount to be temporarily paid for the second quarter of 2026 is 3 months; the extension period for payment of the corporate income tax amount to be temporarily paid for the third quarter of 2026 is 2 months, specifically as follows:

a) The payment deadline for the corporate income tax amount to be temporarily paid for the second quarter of 2026 is November 02, 2026;

b) The payment deadline for the corporate income tax amount to be temporarily paid for the third quarter of 2026 is December 30, 2026.

3. The extension period for payment of 50% of payable land rental amounts in 2026 is 5 months, specifically as follows:

a) For 50% of the payable land rental amounts in 2026 (payable tax amounts for the first tax period of 2026) of taxpayers that are 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 deadline for land rental payment is November 02, 2026;

b) The provision of 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 in different economic sectors, covering the economic sectors and fields specified 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 payment deadlines, resulting in an increase in the payable amount, and sends the additional declaration form to the related tax office before the extension period expires, the payable tax amount eligible for the extension will also be inclusive of the payable amount increased as a result of additional declaration. If 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 payment deadlines after the extension period expires, it/he/she will not be entitled to the extension of the deadline for payment of the payable amount arising as a result of additional declaration.

5. For enterprises, organizations, business households and individuals carry out production and business activities in different economic sectors, including those specified in Appendix I to this Decree, enterprises, organizations, business households and individuals will be entitled to extension of payment deadlines for the whole of payable value-added tax, corporate income and personal income tax amounts in accordance with this Decree.

Article 3. Procedures for extension

1. Taxpayers shall fill in and submit monthly or quarterly value-added tax declaration forms and personal income tax declaration forms in accordance with applicable laws on tax administration but are not required to pay the payable value-added tax and personal income tax amounts for the tax periods eligible for extension in accordance with Article 2 of this Decree.

2. Taxpayers directly declaring and paying tax to the tax offices that are entitled to payment extension, shall submit a written request for extension of deadlines for tax and land rental payment (hereinafter referred to as the request for extension) for the first time, or a revised one if detecting any errors, made according to the form provided in the Appendix to this Decree, to the managing tax office (sending request by electronic means or hand-delivering or by post) once for the whole of 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 02, 2026.

Based on the received request for extension, the tax office shall apply extension of deadlines for the whole of tax and land rental amount eligible for extension arising during the tax periods specified in this Decree, including those arising before the taxpayer submits the request.

In case a taxpayer’s payable tax amounts eligible for payment deadline extension arise in different areas under the management by different tax offices, the taxpayer’s managing tax office shall transmit information and send the taxpayer’s request for extension to the related tax office.

3. If a taxpayer submits a request for extension to a tax office after November 02, 2026, it/he/she will not be entitled to extension of deadlines for tax and land rental payment in accordance with this Decree.

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

5. The tax offices shall, through the tax administration information system, automatically update the extended deadlines for payment of tax and land rental for each tax declaration period of taxpayers based on the tax registration database, tax declaration dossiers, requests for extension, tax liability management information, and land rental management information, including additional tax amounts payable as a result of amended tax declarations that are eligible for extension under Clause 4 of Article 2 of this Decree. Tax offices are not required to notify taxpayers of the acceptance of the extension of deadlines for tax and land rental payment.

During the extension period, if a tax office has grounds to believe that a taxpayer is not entitled to extension, it shall notify in writing the taxpayer of the non-extension and the taxpayer shall fully remit to the state budget tax and land rental amounts and late-payment interests for the actual extension period. In case the extension period has expired and a tax office, through inspection and examination, detects that a taxpayer is not entitled to extension of deadlines for tax and land rental payment under this Decree, the taxpayer shall fully remit to the state budget the deficit tax amount, fines and late-payment interests re-determined by the tax office.

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 value-added tax shall, when carrying out payment procedures with the State Treasury, submit notices stating that tax offices have received from the contractors implementing such works and work items the requests for extension, or the requests for extension bearing the tax offices’ receipt stamp. The State Treasury shall, based on the dossiers sent by the project owner, not deduct value-added tax during the extension period. When the extension duration expires, the contractor must fully pay the tax amounts eligible for extension of payment deadlines as prescribed.

Article 4. Settlement of late-payment interests

During the extension period, late-payment interests on tax and land rental amounts eligible for extension of payment deadlines shall not be calculated (including also cases in which such written requests are sent by taxpayers to tax offices after submission of tax declaration dossiers under Clause 2, Article 3 of this Decree; cases where the taxpayer submits an additional tax declaration resulting in an increase in the amount payable for a tax period eligible for extension; and cases in which the competent agencies already examined and determined that the taxpayers entitled to extension of payment deadlines have the increased amounts of the extended tax periods). Where the tax administration information system has calculated late-payment interest on tax or land rental amounts eligible for extension, the tax office shall adjust and cancel the late-payment interest calculated during the extension period in accordance with regulations.

Article 5. Implementation organization and effect

1. This Decree takes effect from the date of its signing to the end of 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. Where taxpayers have paid tax amounts or land rental amounts eligible for extension under Article 2 of this Decree before the effective date of this Decree, no adjustment shall be made.

3. The Ministry of Finance shall take responsibility for directing, organizing the implementation and settling problems arising in the course of implementation of this Decree. Ministers, heads of ministerial-level agencies, Chairpersons of People’s Committees of provinces and centrally-run cities, and related enterprises, organizations, households, business households and individuals shall implement this Decree.

Appendix I

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

(Attached to the Government’s Decree No. 245/2026/ND-CP dated June 27, 2026)

I. List of economic sectors and fields

1. Agriculture, forestry and fisheries.

2. Food production and processing.

3. Textile.

4. Apparel production.

5. Manufacture of leather and related products.

6. Processing of wood and manufacture of products from wood, bamboo, and rattan (except beds, wardrobes, tables, and chairs); manufacture of products from straw and plaiting materials.

7. Manufacture of paper and paper products.

8. Manufacture of rubber and plastic products.

9. Manufacture of other non-metallic mineral products.

10. Metal production.

11. Mechanical processing; treatment and coating of metals.

12. Manufacture of electronic products, computers, and optical products.

13. Manufacture of automobiles and other motor vehicles.

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

15. Construction.

16. Transportation and warehousing.

17. Accommodation and food service activities.

18. Education and training.

19. Human health and social assistance activities.

20. Real estate business activities.

21. Labor and employment service provision.

22. Activities of travel agencies, tour operation, and other tourism-related activities.

23. Creative, arts, and entertainment activities.

24. Library, archives, museum, and other cultural activities.

25. Sports, amusement, and recreation activities.

26. Motion picture projection activities.

27. Manufacture of supporting industry products prioritized for development.

28. Production of key mechanical engineering products.

29. Publishing activities.

30. Motion picture, video, television program production, sound recording, and music publishing activities.

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 services.

34. Extraction of crude oil and natural gas (excluding corporate income tax on crude oil, condensate, and natural gas collected under treaties or contracts).

35. Mining support service activities.

36. Beverage production.

37. Printing and reproduction of recorded media.

38. Manufacture of coke and refined petroleum products.

39. Manufacture of chemicals and chemical products.

40. Manufacture of fabricated metal products (except machinery and equipment).

41. Manufacture of motorcycles.

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

43. Sewerage and wastewater treatment activities.

II. Determination of economic sectors and fields specified in Section I

1. The lists of economic sectors stated in Section I shall be determined according to the Prime Minister’s Decision No. 36/2025/QD-TTg dated September 29, 2025, promulgating the Vietnam Standard Industrial Classification of All Economic Activities. Accordingly, the system of economic sectors prescribed in Appendix I to Decision No. 36/2025/QD-TTg is composed of 5 levels and economic sectors shall be determined according to the following principles: In case an economic sector prescribed at the above-mentioned Points is a level-1 sector, the provision on extension of payment deadlines shall apply to all level-2, -3, -4 and -5 economic sectors of such level-1 sector; in case the economic sector is a level-2 sector, the provision on extension of payment deadlines shall apply to all level-3, -4 and -5 economic sectors of such level-2 sector; in case the economic sector is a level-3 sector, the provision on extension of payment deadlines shall apply to all level-4 and -5 economic sectors of such level-3 sector; in case the economic sector is a level-4 sector, the provision on extension of payment deadlines shall apply to all level-5 economic sectors of such level-4 sector.

2. The supporting industry products prioritized for development specified in Item 27 of Section I shall be determined in accordance with the Government's Decree No. 111/2015/ND-CP dated November o3, 2015, on development of supporting industries (as amended and supplemented under Decree No. 205/2025/ND-CP dated July 14, 2025).

3. The key mechanical engineering products specified in Item 28 of Section I shall be determined in accordance with the Prime Minister's Decision No. 319/QD-TTg dated March 15, 2018, approving the Strategy for development of Vietnam’s mechanical engineering sector through 2025, with a vision toward 2035.