DECREE NO. 245/2026/ND-CP DATED JUNE 27, 2026 OF THE GOVERNMENT ON THE EXTENSION OF TAX AND LAND RENT PAYMENT DEADLINES IN 2026

On June 27, 2026, the Government issued Decree No. 245/2026/ND-CP (“Decree 245”), providing for the extension of payment deadlines for Value-Added Tax (VAT), Corporate Income Tax (CIT), Personal Income Tax (PIT), and land rental payments in 2026.

1. Applicable Entities

The Decree applies to:

• Enterprises and organizations (including branches and dependent units that separately declare VAT and/or CIT with their directly managing tax authorities);
• Households, individuals, household businesses, and individual businesses engaged in manufacturing and business activities in the economic sectors and fields specified in Appendix I attached to the Decree, with VAT, CIT, PIT, or land rental obligations falling within the extension periods prescribed therein;
• Small-sized and micro-sized enterprises as defined under the Law on Support for Small and Medium-sized Enterprises 2017 and Government Decree No. 80/2021/ND-CP dated August 26, 2021, including branches and dependent units that separately declare VAT and CIT with their directly managing tax authorities and incur VAT, CIT, or land rental obligations eligible for extension.

2. Extension Period for VAT and PIT Payment by Household Businesses and Individual Businesses

The extension period for VAT payment is up to five (05) months, and the extension period for PIT payment applicable to household businesses and individual businesses is also five (05) months, as follows:

• May 2026 tax period: payment deadline extended to November 20, 2026;
• June, July, August and September 2026 tax periods: payment deadline extended to December 21, 2026;
• Quarter II of 2026: payment deadline extended to November 2, 2026;
• Quarter III of 2026: payment deadline extended to December 30, 2026.

Note: This extension does not apply to VAT payable at the importation stage.

3. Extension Period for Corporate Income Tax (CIT)

The extension period is:

• Three (03) months for the provisional CIT payment of Quarter II/2026;
• Two (02) months for the provisional CIT payment of Quarter III/2026.

Accordingly:

• Provisional CIT for Quarter II/2026 must be paid no later than November 2, 2026;
• Provisional CIT for Quarter III/2026 must be paid no later than December 30, 2026.

4. Extension Period for Land Rental Payment

The payment deadline for 50% of the land rental amount payable in 2026 is extended by five (05) months, specifically:

• For 50% of the land rental payable in 2026 (being the first installment of annual land rent) by taxpayers leasing land directly from the State under a decision or contract issued by a competent state authority with annual land rental payment, the payment deadline is extended to November 2, 2026.

This provision also applies to taxpayers holding multiple State land lease decisions or contracts and conducting various business activities, including those operating in the sectors and fields listed in Appendix I of the Decree.

5. Important Notes

• Where a taxpayer submits an amended tax return for a tax period eligible for extension before the expiry of the extended payment deadline, resulting in an increase in tax payable, the additional tax amount shall also be eligible for the extension.
• Where the amended tax return is submitted after the expiry of the extended payment deadline, the additional tax payable arising from such amendment shall not be eligible for extension.
• Enterprises, organizations, household businesses and individual businesses operating in multiple sectors, including those specified in Appendix I, are entitled to an extension of the entire amount of VAT, CIT and PIT payable in accordance with the Decree.

6. Implementation Procedures

• Taxpayers shall continue to submit monthly or quarterly VAT and PIT returns in accordance with the prevailing tax administration regulations. However, they are not required to pay the VAT and PIT amounts arising during the eligible extension period upon filing.

• Taxpayers eligible for the extension and directly declaring taxes with the tax authorities must submit an Application for Extension of Tax and Land Rental Payment (either the initial application or a replacement application where errors are identified) using one of the following methods:

  • Electronic submission;
  • Direct submission of a hard copy to the tax authority; or
  • Submission via postal service.

  The application, prepared in accordance with Appendix II of the Decree, must be submitted once to the directly managing tax authority for all eligible tax and land rental obligations together with the monthly (or quarterly) tax return. If the application is not submitted simultaneously with the tax return, the latest submission deadline is November 2, 2026.

• Based on the application received, the tax authority shall automatically apply the extension to all eligible tax and land rental obligations arising during the tax periods specified in the Decree, including those arising before the application is submitted.
• Where a taxpayer has eligible tax obligations managed by multiple tax authorities, the directly managing tax authority shall be responsible for forwarding the extension application to the relevant tax authorities.

Effective Date

This Decree takes effect from June 27, 2026 (the date of signing) and remains effective until December 30, 2026.