Vietnamese
On June 27, 2026, the Government issued Decree No. 245/2026/ND-CP on the extension of deadlines for payment of value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT), and land rent in 2026.
Accordingly, the extension policy applies to 43 economic sectors and fields, including:
- Agriculture, forestry and fisheries;
- Food production and processing;
- Textile;
- Apparel production;
- Manufacture of leather and related products;
- 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;
- Manufacture of paper and paper products;
- Manufacture of rubber and plastic products;
- Manufacture of other non-metallic mineral products;
- Metal production;
- Mechanical processing; treatment and coating of metals;
- Manufacture of electronic products, computers, and optical products;
- Manufacture of automobiles and other motor vehicles;
- Manufacture of beds, wardrobes, tables, and chairs;
- Construction;
- Transportation and warehousing;
- Accommodation and food service activities;
- Education and training;
- Human health and social assistance activities;
- Real estate business activities;
- Labor and employment service provision;
- Activities of travel agencies, tour operation, and other tourism-related activities;
- Creative, arts, and entertainment activities;
- Library, archives, museum, and other cultural activities;
- Sports, amusement, and recreation activities;
- Motion picture projection activities;
- Manufacture of supporting industry products prioritized for development;
- Production of key mechanical engineering products;
- Publishing activities;
- Motion picture, video, television program production, sound recording, and music publishing activities;
- Programming, broadcasting, news agency, and other content distribution activities;
- Computer programming, consultancy, and related activities;
- Information technology infrastructure, data processing, hosting, and other related information services;
- Extraction of crude oil and natural gas (excluding corporate income tax on crude oil, condensate, and natural gas collected under treaties or contracts);
- Mining support service activities;
- Beverage production;
- Printing and reproduction of recorded media;
- Manufacture of coke and refined petroleum products;
- Manufacture of chemicals and chemical products;
- Manufacture of fabricated metal products (except machinery and equipment);
- Manufacture of motorcycles;
- Repair, maintenance, and installation of machinery and equipment; and
- Sewerage and wastewater treatment activities.
The determination of eligible enterprises shall be based on the Vietnam Standard Industrial Classification of All Economic Activities promulgated together with Decision No. 36/2025/QD-TTg. Accordingly, where an economic sector is specified at Level 1, Level 2, Level 3, or Level 4, the extension policy shall apply to all corresponding lower-level economic sectors in accordance with the Classification.
For supporting industry products prioritized for development, eligibility shall be determined in accordance with Decree No. 111/2015/ND-CP on development of supporting industries (as amended and supplemented by Decree No. 205/2025/ND-CP). For key mechanical engineering products, eligibility shall be determined in accordance with Decision No. 319/QD-TTg approving the Strategy for development of Vietnam’s mechanical engineering sector through 2025, with a vision toward 2035.
Decree No. 245/2026/ND-CP takes effect from June 27, 2026, through December 30, 2026. Upon the expiry of the extension period, deadlines for payment of taxes and land rental shall continue to comply with the law on tax administration.
