On June 27, 2026, the Government issued Decree No. 245/2026/ND-CP extending the payment deadlines for Value-Added Tax (VAT), Corporate Income Tax (CIT), Personal Income Tax (PIT), and land rental fees for the year 2026. The Decree takes effect from the date of signing through December 30, 2026. Below is updated information regarding the key deadlines that businesses and self-finalizing individual taxepayers need to be aware of.
Extension period
The maximum payment extension period for VAT and PIT applicable to business households and individual business owners is 05 months; the provisional CIT payments for the second quarter of 2026 is 03 months, and for the third quarter of 2026 is 02 months. Specifically:
| VAT and PIT for business households | |
| Tax period | Extended to |
| May 5 | 20/11/2026 |
| June, July, August, September 2026 | 21/12/2026 |
| Second quarter of 2026 | 02/11/2026 |
| Third quarter of 2026 | 30/12/2026 |
| CIT provisional payment | |
| Second quarter of 2026 | 02/11/2026 |
| Third quarter of 2026 | 30/12/2026 |
⚠️Note: Not applicable to VAT on imported goods.
The extension period for the first installment of land rental fee of 2026 is 05 months. This applies to taxpayers who lease land directly from the State under a Decision/Contract and pay land rental fees on an annual basis. Specifically:
| Land rental fees | |
| Installment | Extended to |
| 50% of the land rental fees payable for the first installment of 2026. | 02/11/2026 |
Subject of application
Decree 245/2026/ND-CP, which extends the payment deadlines for VAT, CIT, PIT, and land rental fees in 2026, applies to the following entities:
- Businesses, organizations, households, and individuals engaged in business activities operate in the 43 sectors and fields specified in Appendix I of the Decree.
- Small and micro enterprises.
List of economic sectors and fields eligible for extension of tax and land rent payment deadlines — Appendix I of Decree 235/2026/ND-CP
LIST OF ECONOMIC SECTORS AND FIELDS ELIGIBLE FOR EXTENSION OF TAX AND LAND LEASE PAYMENT DEADLINES
(Attached to Decree No. 245/2026/ND-CP dated June 27, 2026 of the Government)
I. List of economic sectors and fields
1. Agriculture, forestry, and fisheries.
2. Food production and processing.
3. Weaving.
4. Clothing manufacturing.
5. Manufacture of leather and related products.
6. Wood processing and manufacturing of products from wood, bamboo, and rattan (excluding beds, wardrobes, tables, and chairs); manufacturing of products from straw, reeds, and braided materials.
7. Manufacture of paper and paper products.
8. Manufacturing of rubber and plastic products.
9. Manufacture of other non-metallic mineral products.
10. Metal production.
11. Mechanical processing; metal treatment and coating.
12. Manufacture of electronic products, computers, and optical products.
13. Manufacture of automobiles and other motor vehicles.
14. Manufacturing of beds, wardrobes, tables, and chairs.
15. Construction.
16. Transportation and warehousing.
17. Accommodation and food services.
18. Education and training.
19. Health and social assistance activities.
20. Real estate business activities.
21. Labor and employment services.
22. Activities of travel agencies, tour operators, and other tourism-related activities.
23. Creative and performing arts activities.
24. Activities of libraries, archives, museums and other cultural activities.
25. Sports, recreation and entertainment activities.
26. Film screening activities.
27. Production of supporting industrial products is a priority for development.
28. Production of key mechanical products.
29. Publishing activities.
30. Activities related to the production of motion pictures, videos, television programs, sound recording, and music publishing.
31. Activities related to program development, broadcasting, news reporting, and other content distribution.
32. Computer programming, consulting services and related activities.
33. Information technology infrastructure, data processing, storage, and other related information services.
34. Exploitation of crude oil and natural gas (no extension for corporate income tax on crude oil, condensate, and natural gas collected under agreements and contracts).
35. Mining support service activities.
36. Beverage production.
37. Printing and copying of various types of records.
38. Production of coke and refined petroleum products.
39. Manufacture of chemicals and chemical products.
40. Manufacture of prefabricated metal products (excluding machinery and equipment).
41. Manufacturing of motorcycles and scooters.
42. Repair, maintenance and installation of machinery and equipment.
43. Drainage and wastewater treatment.
II. Determining the economic sectors and fields specified in Section I
1. The list of economic sectors mentioned in Section I is determined according to Decision No. 36/2025/QD-TTg dated September 29, 2025, of the Prime Minister on the promulgation of the Vietnamese economic sector classification system. In which, the economic sector classification according to Appendix I issued with Decision No. 36/2025/QD-TTg comprises 5 levels, and the determination of economic sectors is applied according to the principle: If the name of the economic sector mentioned above belongs to level 1, then the extended economic sector includes all economic sectors belonging to levels 2, 3, 4, and 5 of level 1; if it belongs to level 2, then the extended economic sector includes all economic sectors belonging to levels 3, 4, and 5 of level 2; In the case of a level 3 industry, the economic sectors to which the extension regulations apply include all economic sectors classified under levels 4 and 5 of the level 3 industry; in the case of a level 4 industry, the economic sectors to which the extension regulations apply include all economic sectors classified under level 5 of the level 4 industry.
2. Priority industrial support products mentioned in point 27, Section I are determined according to Government Decree No. 111/2015/ND-CP dated November 3, 2015 on the development of supporting industries (amended and supplemented by Decree No. 205/2025/ND-CP dated July 14, 2025).
3. The key mechanical products mentioned in point 28, Section I are determined according to Decision No. 319/QD-TTg dated March 15, 2018, of the Prime Minister approving the Strategy for the Development of Vietnam's Mechanical Industry until 2025, with a vision to 2035.
Extension application procedure
⏰Deadline for submitting the Extension Application
If the extension application is not submitted concurrently with the monthly (or quarterly) tax return, then the deadline for submission will be no later than November 2nd, 2026.