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DECREE 245/2026/NĐ-CP ON THE EXTENSION OF DEADLINES FOR TAX AND LAND RENT PAYMENT IN 2026

On 27 June 2026, the Government issued Decree 245/2026/NĐ-CP, effective until the end of 31 December 2026, providing for the extension of deadlines for the payment of value-added tax, corporate income tax, personal income tax and land rent in 2026.

The Decree applies to enterprises (including branches and dependent units that declare tax separately with their directly managing tax authority), organisations, business households and individual businesses operating in the industries and sectors specified in Appendix I of the Decree, as well as small and micro enterprises, provided that they have value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT) or land rent eligible for extension.

For eligible entities, the Decree provides for the extension of tax and land rent payment deadlines as follows:

* Note:

  • Enterprises operating in multiple industries are still entitled to the extension of tax and land rent payment deadlines for all their activities, if at least one industry is eligible for extension under Decree 245/2026/NĐ-CP.
  • This extension policy does not apply to VAT at the import stage. Accountants dealing with imported goods must still fulfil the tax obligation at the import stage in accordance with the normal regulations.

Extension procedure and notes on application

  • Taxpayers must submit a Request for Extension (electronically or in paper form) to their directly managing tax authority once for all taxes and land rent eligible for extension, no later than 2 November 2026. Dossiers submitted after this deadline will not be considered for extension.
  • Additional tax payable arising from a supplementary declaration dossier is still entitled to the extension if the supplementary declaration dossier is submitted before the corresponding extension deadline.
  • Taxpayers are responsible for fully paying the extended taxes and land rent when due; no late-payment interest is charged during the extension period.
  • Where the tax authority determines that a taxpayer is not eligible for the extension, the taxpayer must fully pay the tax, land rent and any late-payment interest arising in accordance with regulations.