Below is the tax filing schedule for 2026 to help businesses conveniently track their tax filing obligations in 2025. (Content compiled from various sources) Law on Tax Administration No. 38/2019/QH14 , and Decree 126/2020/ND-CP (amended and supplemented by Decree 91/2022/ND-CP).
1. Tax return filing deadline for 2026
|
MONTH |
DAY |
REPORT |
|
May |
20/01/2026 |
VAT tax return for November 2025 |
|
20/01/2026 |
Personal Income Tax Return for November 2025 |
|
|
30/01/2026 |
Payment of provisional corporate income tax for Q4/2025 |
|
|
02/02/2026 |
Submit your VAT tax return for Quarter 4/2025. |
|
|
May |
20/02/2026 |
VAT tax return for November 2026 |
|
20/02/2026 |
Personal Income Tax Return for November 2026 |
|
|
May |
20/03/2026 |
VAT tax return for November 2026 |
|
20/03/2026 |
Personal Income Tax Return for November 2026 |
|
|
31/03/2026 |
Corporate income tax settlement for 2025 |
|
|
31/03/2026 |
Personal income tax settlement for 2025 |
|
|
May |
20/4/2026 |
VAT tax return for November 2026 |
|
20/4/2026 |
Personal Income Tax Return for November 2026 |
|
|
May |
04/5/2026 |
Payment of provisional corporate income tax for Quarter I/2026 |
|
04/5/2026 |
VAT tax return for Quarter I/2026 |
|
|
04/5/2026 |
Personal Income Tax Return Form for Quarter I/2026 |
|
|
20/5/2026 |
VAT tax return for November 2026 |
|
|
20/5/2026 |
Personal Income Tax Return for November 2026 |
|
|
May |
22/6/2026 |
VAT tax return for November 2026 |
|
22/6/2026 |
Personal Income Tax Return for November 2026 |
|
|
May |
20/7/2026 |
VAT tax return for November 2026 |
|
20/7/2026 |
Personal Income Tax Return for November 2026 |
|
|
30/7/2026 |
Payment of provisional corporate income tax for Q2/2026 |
|
|
31/7/2026 |
VAT tax return for Quarter 2/2026 |
|
|
31/7/2026 |
Personal Income Tax Return Form for Quarter 2/2026 |
|
|
May |
20/8/2026 |
VAT tax return for November 2026 |
|
20/8/2026 |
Personal Income Tax Return for November 2026 |
|
|
May |
21/9/2026 |
VAT tax return for November 2026 |
|
21/9/2026 |
Personal Income Tax Return for November 2026 |
|
|
May |
20/10/2026 |
VAT tax return for November 2026 |
|
20/10/2026 |
Personal Income Tax Return for November 2026 |
|
|
30/10/2026 |
Payment of provisional corporate income tax for Q3/2026 |
|
|
02/11/2026 |
VAT tax return for Quarter 3/2026 |
|
|
02/11/2026 |
Personal Income Tax Return Form for Quarter 3/2026 |
|
|
May |
20/11/2026 |
VAT tax return for November 2026 |
|
20/11/2026 |
Personal Income Tax Return for November 2026 |
|
|
May |
21/12/2026 |
VAT tax return for November 2026 |
|
21/12/2026 |
Personal Income Tax Return for November 2026 |
2. The "tax filing deadline" rule applies universally (throughout 2026).
The tax filing deadlines are structured according to the following "filing cycle":
-
File monthly: slowest the 20th of the following month.
-
Filing on a quarterly basis: slowest the last day of the first month of the next quarter.
-
Annual tax settlement: slowest the last day of the third month from the end of the calendar year/fiscal year.
-
Individuals directly settle their personal income tax (PIT): slowest the last day of the third month from the end of the calendar year.
-
Declare as each transaction occurs: slowest 10rd day from the date the tax liability arises.
-
In case of cessation of operations/dissolution: slowest 45 days since the date the event occurred.
Deadline rules (to avoid "missing out" due to holidays)
If last day of the deadline fall into public holidays/weekly days off, then last day được to move to the next working day after the holiday..
3. Determine whether the business files VAT/personal income tax returns monthly or quarterly (key point for creating the correct schedule).
According to Decree 126:
-
The business has Total revenue in the previous year > 50 billion ⇒ monthly declaration.
-
The business has Total revenue in the preceding year ≤ 50 billion ⇒ quarterly filing.
-
New taxpayers starting a business ⇒ quarterly filing (at least in the initial phase as per regulations).
4. Common types of declarations and declaration cycles
Decree 126 categorizes taxes according to the declaration cycle: monthly, quarterly, annually, per occurrence, etc.
In practical operation, common business groups typically require minimal management:
-
VAT declaration form (monthly or quarterly).
-
Personal Income Tax Withholding Declaration Form (monthly or quarterly, depending on the circumstances).
-
Annual settlement documents: CIT (Corporate Income Tax) year, Annual PIT (income-paying organization), and related annual records as required by tax administration regulations.
-
Business license fee declaration form: latest deadline for submitting the declaration January 30th of the year following the year of establishment/year of commencement of operations, or year with capital change.