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Vietnam tax deadlines 2026 for small businesses

Every 2026 filing and payment deadline for small companies and household businesses in Vietnam, already moved when a date falls on a weekend or public holiday. Updated 4 October 2026.

Updated 2026-10-04. Ask your assistant

Actual dateWhat is dueApplies toLeft
23 Feb 2026legal 20 Feb 2026VAT and PIT returns for January 202601/GTGTLunar New Year holidayCompany, monthly filerpast
20 Mar 2026VAT and PIT returns for February 202601/GTGTCompany, monthly filerpast
20 Apr 2026VAT and PIT returns for March 202601/GTGTCompany, monthly filerpast
4 May 2026legal 30 Apr 2026Q1 2026 VAT and PIT returns01/GTGT · 01/CNKD30 April and 1 May are holidays, then a weekendCompany, quarterly filer, Household from 1 billionpast
20 May 2026VAT and PIT returns for April 202601/GTGTCompany, monthly filerpast
22 Jun 2026legal 20 Jun 2026VAT and PIT returns for May 202601/GTGT20/06 is a SaturdayCompany, monthly filerpast
20 Jul 2026VAT and PIT returns for June 202601/GTGTCompany, monthly filerpast
31 Jul 2026Q2 2026 VAT and PIT returns01/GTGT · 01/CNKDCompany, quarterly filer, Household from 1 billionpast
31 Jul 2026Households opened in H1 2026: revenue notice01/TKN-CNKDHousehold under 1 billionpast
20 Aug 2026VAT and PIT returns for July 202601/GTGTCompany, monthly filerpast
21 Sept 2026legal 20 Sept 2026VAT and PIT returns for August 202601/GTGT20/09 is a SundayCompany, monthly filerpast
20 Oct 2026VAT and PIT returns for September 202601/GTGTCompany, monthly filer15 days
2 Nov 2026legal 31 Oct 2026Q3 2026 VAT and PIT returns01/GTGT · 01/CNKD31/10 is a SaturdayCompany, quarterly filer, Household from 1 billion28 days
2 Nov 2026legal 31 Oct 2026Q3 2026 provisional CIT paymentTạm nộp TNDNNew deadline under Decree 252/2026. Decree 245 businesses get two more monthsCompany, quarterly filer, Company, monthly filer28 days
2 Nov 2026Last day to request the 2026 payment extension (Decree 245)Giấy đề nghị gia hạnOne request covers every eligible periodCompany, quarterly filer, Company, monthly filer, Household from 1 billion28 days
20 Nov 2026VAT and PIT returns for October 202601/GTGTCompany, monthly filer46 days
21 Dec 2026legal 20 Dec 2026VAT and PIT returns for November 202601/GTGT20/12 is a SundayCompany, monthly filer77 days
20 Jan 2027VAT and PIT returns for December 202601/GTGTCompany, monthly filer107 days
1 Feb 2027legal 31 Jan 2027Q4 2026 VAT and PIT returns01/GTGT · 01/CNKD31/01/2027 is a SundayCompany, quarterly filer, Household from 1 billion119 days
1 Feb 2027legal 31 Jan 2027Q4 2026 provisional CIT, check the 80% ruleTạm nộp TNDN31/01/2027 is a SundayCompany, quarterly filer, Company, monthly filer119 days
1 Feb 2027legal 31 Jan 2027Households under 1 billion: 2026 revenue notice01/TKN-CNKD31/01/2027 is a SundayHousehold under 1 billion119 days
31 Mar 20272026 financial statements and CIT finalisationBCTC · 03/TNDNCompany, quarterly filer, Company, monthly filer177 days
31 Mar 20272026 PIT finalisation by employers05/QTT-TNCNCompany, quarterly filer, Company, monthly filer177 days

Add to calendar (.ics)

As of the 4 October 2026 update, the next deadline is the September 2026 VAT and PIT return on 20 October. After that come the third-quarter returns, the Q3 provisional CIT payment and the Decree 245 extension request, all on Monday 2 November 2026.

How to read the table

Each row has two dates:

  • Original date is the date in the law: the 20th of the next month for monthly returns, the last day of the month after the quarter for quarterly returns, and the last day of the third month after year end for annual finalisation.
  • Actual date is when you really have to file. If the original date falls on a Saturday, Sunday or public holiday, it moves to the next working day. For example, the Q3 2026 original date is 31 October, a Saturday, so the actual date is Monday 2 November.

Do not wait for the actual date. The e-tax portal slows down on the last day, so we file for clients at least two days early.

Which rows apply to you

Use the filter above the table, or match yourself to one of four groups:

  • Household business under VND 1 billion a year: no VAT or PIT. Only the 2026 revenue notice, due 1 February 2027. Households that opened in the first half of 2026 also had a notice due 31 July 2026, now past.
  • Household business from VND 1 billion: quarterly VAT and PIT returns. Households above VND 50 billion file monthly, like monthly-filing companies.
  • Company, quarterly filer: quarterly returns, quarterly provisional CIT, annual statements and finalisation.
  • Company, monthly filer: monthly returns, quarterly provisional CIT, annual statements and finalisation.

New companies and companies with prior-year revenue of VND 50 billion or less can usually file VAT quarterly.

What changed in 2026

  • No business licence fee. The familiar 30 January deadline is gone from 2026 (Resolution 198/2025/QH15). Unpaid fees from earlier years still need settling.
  • New provisional CIT deadline. From 1 July 2026 it is the last day of the month after each quarter, under Decree 252/2026/ND-CP implementing the Tax Administration Law 108/2025/QH15. The four quarterly payments must reach at least 80% of the full-year tax.
  • Payment extension under Decree 245/2026/ND-CP. Certain sectors and small and micro companies can pay VAT, provisional CIT and household business tax later for some periods. Returns are still due on time. The request is sent once, by 2 November 2026. PIT withheld from salaries cannot be extended.
  • Household businesses self-declare from 1 January 2026 under Decree 68/2026/ND-CP, with the VND 1 billion threshold set by Decree 141/2026/ND-CP and forms under Circular 18/2026/TT-BTC.

Updates and sources

Last updated 4 October 2026. Holiday shifts match Official Letter 1574/GLA-NVDTPC of 23 April 2026 and were rechecked against the weekday calendar. Legal basis: Tax Administration Law 108/2025/QH15; Decree 252/2026/ND-CP; Decree 245/2026/ND-CP; Decree 68/2026/ND-CP; Decree 141/2026/ND-CP; Circular 18/2026/TT-BTC; Resolution 198/2025/QH15.

The official 2027 public holiday schedule was not final when this page was updated, so dates from February 2027 onward may change. We will update the table when it is announced.