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Vietnam extends tax and land rental payment deadlines in 2026
- ASEAN Newsflash - Q3 2026
- Taxes eligible for extension
- Extension period
- Application procedures
Decree No. 245/2026/ND-CP extends the payment deadlines for certain taxes and land rental obligations in 2026, offering temporary cash flow support to eligible businesses and individual taxpayers.
The Government has issued Decree No. 245/2026/ND-CP, extending the payment deadlines for certain taxes and land rental obligations in 2026 to ease cash flow pressures for eligible businesses, household businesses and individual businesses.
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Taxes eligible for extension
The Decree applies to enterprises, organizations, household businesses and individual businesses operating in the sectors specified in Appendix I of the Decree, as well as small and micro enterprises under Vietnamese law.
Eligible obligations include value-added tax (excluding import VAT), provisional corporate income tax (CIT), personal income tax (PIT) of household businesses and individual businesses, and 50% of the first annual land rental installment payable in 2026. PIT withheld from salaries and wages is not eligible for the extension.
Extension period
VAT and PIT of household businesses and individual businesses are eligible for an extension of up to five months for the monthly tax periods from May to September 2026, as well as the Q2 and Q3 2026 quarterly tax periods.
The deadline for provisional CIT payment is extended by three months for Q2 2026 and two months for Q3 2026. In addition, the payment deadline for 50% of the first annual land rental installment payable in 2026 is extended by five months.
Application procedure
Eligible taxpayers are required to continue filing tax returns in accordance with the prevailing tax regulations and submit a single request for extension to the tax authority covering all eligible tax periods no later than 2 November 2026.
No late payment interest will accrue during the approved extension period. Taxpayers that do not satisfy the eligibility conditions or fail to submit the request by the prescribed deadline will not be entitled to extension and will be required to pay the outstanding amounts together with any applicable late payment interest.