The year 2026 will impose stricter requirements on tax management for household businesses (HKD) and individual businesses (CNKD). Based on the latest legal documents – specifically: Decree No. 68 / 2026 / ND-CP , and Circular No. 18 / 2026 / TT-BTC (Issued on March 5, 2026) – the system of forms and deadlines for submitting documents has been detailed according to revenue scale and business sector. Households and individual businesses need to understand these new regulations to ensure compliance with tax laws and avoid the risk of administrative penalties.
This article provides a detailed summary of important tax declaration deadlines through visual lookup tables based on Decree No. 68/2026/ND-CP and Circular No. 18/2026/TT-BTC.
I. Table of Tax Filing Deadlines 2026
This applies to households and individual businesses, including resident households and individuals conducting business on e-commerce platforms and other digital platforms that do not have online ordering and payment functions.
⚠️ Note:
Not included: Individuals who rent out real estate; individuals who directly sign contracts to act as lottery agents, insurance agents, multi-level marketing agents, or engage in other business activities for which taxes have not been withheld or paid during the year.
The above cases will be subject to the specific regulations mentioned at the end of this article.
Depending on the scale of revenue and the time of business commencement, the reporting system is categorized in detail as follows:
1. For households and individual businesses currently in operation.
(Click on the Form Number to download the corresponding form) (I.e.
| Subject | Type of document | Form number | Tax period | Deadline |
| 1. Revenue ≤ 500 million/year | Notification of account number and e-wallet number used for business operations. | 01/BK-STK | First time | 20/04/2026 |
| Notification of actual revenue generated during the year & declaration of other taxes | 01/TKN-CNKD | 2026 | 31/01/2027 | |
| 2. Annual revenue > 500 million to 50 billion | Notification of account number and e-wallet number used for business operations. | 01/BK-STK | First time | 30/04/2026 |
| Inventory list as of December 31, 2025 (*) | 01/BK-HTK | / | 30/04/2026 | |
| VAT, Personal Income Tax, and other tax declaration forms | 01/CNKD | Precious | The last day of the first month of the next quarter (For example: Q1 deadline is April 30, 2026) |
|
| 3. Annual revenue > 50 billion | Notification of account number and e-wallet number used for business operations. | 01/BK-STK | First time | 20/04/2026 |
| Inventory list as of December 31, 2025 (*) | 01/BK-HTK | / | 20/04/2026 | |
| VAT, Personal Income Tax, and other tax declaration forms | 01/CNKD | Month | The 20th of the month following the month in which the tax liability arises. (For example: The deadline for tax returns for January, February, and March 2026 is April 20, 2026) |
💡 Inventory list
This applies only to the following cases:
- HKD aims for revenue exceeding 03 billion VND in 2025.
- From 2026 onwards, households can choose to pay personal income tax using the method of taxable income × tax rate.
The figures on this Statement are the closing inventory figures for the day. 31/12/2025This data will serve as the opening balance for 2026, allowing tax authorities to reconcile import-export-inventory flows.
Household businesses need to conduct a physical inventory of their books from the previous year to ensure accurate declarations.
2. For households and individuals starting a business in 2026
(Click on the Form Number to download the corresponding form) (I.e.
| Start time | Type of document | Form number | Deadline |
| Within one month head 2026 (Revenue ≤ 500 million) |
Report actual revenue generated from the start of business operations until June 30, 2026, and declare other taxes. | 01/TKN-CNKD | 31/07/2026 |
| Provide the account number and e-wallet number used for business operations. | 01/BK-STK | ||
| Report actual revenue generated during the last six months of 2026 and declare other taxes. | 01/TKN-CNKD | 31/01/2027 | |
| Within one month late 2026 (Revenue ≤ 500 million) |
Report actual revenue generated and declare other taxes. | 01/TKN-CNKD | 31/01/2027 |
| Provide the account number and e-wallet number used for business operations. | 01/BK-STK |
⚠️ Note:
This applies to households and individuals who are just starting their production and business activities. having cumulative revenue > 500 million VND then Switch to quarterly filing. as stipulated for the households and individual businesses currently operating as mentioned above.
Notification of account number and e-wallet number used for business operations.Form 01/BK-STK) will be submitted along with the tax return for the first quarter in which the obligation arises.
II. Specialized industries and occupations
In addition to normal commercial business activities, the law specifies separate reporting periods and forms for the following groups:
1. Individuals who rent out real estate directly file tax returns with the tax authorities.
- Application form: Form 01/Real Estate , and Appendix Form 01/BK-BDSsystem. (theo Circular 18 / 2026 / TT-BTC)
- Filing period: Selected to open Twice a year or once a year.
- Deadline:
- In the case of filing twice a year: First filing on July 31st; Second filing on January 31st of the following calendar year.
- For cases where filing is done once a year: January 31st of the following calendar year.
2. Individuals who directly sign contracts to act as agents for lottery, insurance, multi-level marketing, or other business activities and have not withheld or paid taxes during the year.
- Application form: Form 01/TKN-CNKD.
- Filing period: Khai by year.
- Deadline: January 31st of the following year.
III. Other notes
Base Clause 1, Article 1 Decree 91/2022/ND-CP On October 30, 2022, if the last day of the application deadline coincides with a public holiday, the last day of the deadline will be the next working day following that holiday.
Late filing of tax returns will result in administrative penalties. Article 13 Decree No. 125 / 2020 / ND-CP (October 19, 2020) and Clause 10 Article 1 Decree No. 310 / 2025 / ND-CP (02 / 12 / 2025).
Expertis hopes this guide has provided a comprehensive and clear overview of the tax management framework for household and individual businesses in 2026. Full and accurate compliance with tax obligations requires meticulous attention to detail, with many specific deadlines and forms. Even a small error in determining the declaration method or inventory balance can lead to complex financial consequences later on.
During the practical implementation process, if any difficulties arise regarding tax calculation methods or document review procedures, our team of experts is always ready to listen and provide the most accurate advice for your business model.