A calendar-year FDI company in Vietnam files tax on four rhythms: monthly returns by the 20th of the following month, quarterly returns by the last day of the month after quarter-end, annual finalization by March 31, and event-driven returns within 10 days. Since July 1, 2026, these dates come from Decree 252/2026/ND-CP and the forms from Circular 89/2026/TT-BTC, under the new Tax Administration Law 108/2025/QH15.
The next hard date is Monday, November 2, 2026. October 31 is a Saturday, so Q3 returns and provisional CIT shift to that Monday. It’s also the cutoff for requesting the 2026 payment extension under Decree 245/2026/ND-CP.
| Obligation | Cycle | Deadline (calendar year) |
|---|---|---|
| VAT return (Form 01/GTGT) | Monthly, or quarterly if eligible | 20th of next month; last day of the month after quarter-end |
| Provisional CIT | Quarterly payment, no return | Last day of the month after quarter-end |
| CIT finalization (Form 03/TNDN) | Annual | March 31 |
| PIT withholding (Form 05/KK-TNCN) | Quarterly only | Last day of the month after quarter-end |
| PIT finalization | Annual | March 31 (employer); April 30 (individual) |
| Annual financial statements | Annual | 90 days after year-end |
| Foreign contractor tax (FCT) | Per payment, or monthly if registered | 10th day after the obligation arises; 20th of next month |
| Global minimum tax (QDMTT) | Annual | 12 months after year-end |
For self-assessed taxes, payment is due by the last day for filing the return, per Law 108/2025/QH15. Provisional CIT is the exception in form: there’s a payment date but no quarterly return.
Which Filing Cycle Applies to Your Company?
Your VAT cycle decides half the calendar. A company with prior-year revenue above VND 50 billion files VAT monthly; at or below that threshold, it may choose quarterly filing. New businesses may also start on quarterly filing.
The cycle you pick holds for the whole calendar year. To switch, file Form 01/ĐK-TĐKTT by January 31, per Circular 89/2026/TT-BTC. The old three-year lock under Decree 126/2020/ND-CP no longer applies. For the mechanics, see Vietnam VAT for FDI.
PIT withholding is simpler now. From July 1, 2026, monthly PIT returns are gone and every employer files Form 05/KK-TNCN quarterly. A quarter with no tax withheld needs no return. Employers that pay salaries still file the annual PIT finalization, even for a year with little or no withholding.
CIT generally has no quarterly return. You pay provisional CIT each quarter, and the four payments must reach at least 80% of the final CIT for the year. The finalization return settles the balance. Corporate income tax for FDI covers the 80% test in detail.
The 12-Month Tax Calendar
The table lists every recurring deadline for a calendar-year company that files VAT monthly. If you file VAT quarterly, ignore the monthly “VAT” lines on the 20th and keep the quarter-end rows. The last column shows the next real date in the 2026–2027 cycle; bold dates are weekend or holiday shifts.
| Month | What is due | Standard date | Next actual date |
|---|---|---|---|
| January | VAT for December; Q4 VAT, PIT withholding and provisional CIT; VAT cycle switch (Form 01/ĐK-TĐKTT) | 20th; 31st | Jan 20, 2027; Feb 1, 2027 |
| February | VAT for January | 20th | Feb 22, 2027 |
| March | VAT for February; CIT finalization, employer PIT finalization, annual financial statements | 20th; 31st | Mar 22, 2027; Mar 31, 2027 |
| April | VAT for March; Q1 VAT, PIT withholding and provisional CIT; individual PIT finalization | 20th; 30th | Apr 20, 2027; first working day after the April 30–May 1 holiday |
| May | VAT for April | 20th | May 20, 2027 |
| June | VAT for May | 20th | Jun 21, 2027 |
| July | VAT for June; Q2 VAT, PIT withholding and provisional CIT | 20th; 31st | Jul 20, 2027; Aug 2, 2027 |
| August | VAT for July | 20th | Aug 20, 2027 |
| September | VAT for August | 20th | Sep 20, 2027 |
| October | VAT for September; Q3 VAT, PIT withholding and provisional CIT | 20th; 31st | Oct 20, 2026; Nov 2, 2026 |
| November | VAT for October | 20th | Nov 20, 2026 |
| December | VAT for November; QDMTT return and payment for in-scope groups (FY2025) | 20th; 31st | Dec 21, 2026; Dec 31, 2026 |
A deadline that lands on a weekend or public holiday moves to the next working day, per Decree 252/2026/ND-CP. The rule covers filing dates, payment dates and the tax office’s own processing dates.
Holidays matter less than people expect. The 2027 Tet break for state offices runs February 4–10, 2027, under the Ministry of Home Affairs notice, yet neither January 31 nor February 20 falls inside it. Both move only because they land on a Sunday and a Saturday.
Decree 245/2026 Extension: Who Qualifies and the November 2 Cutoff
Decree 245/2026/ND-CP extends some 2026 payment dates, but it isn’t a general extension. It runs from June 27 to December 30, 2026, and covers two groups:
- Small and micro enterprises under the Law on Support for SMEs and Decree 80/2021/ND-CP, in any sector: VAT, provisional CIT and land rent.
- Businesses in the 43 sectors of Appendix I, such as textiles, construction, logistics, hospitality, education, healthcare, real estate, and computer programming with related consulting. Appendix I does not include trading, financial services or accounting. A company with one listed sector gets the extension on all the VAT and CIT it owes for those periods.
| Tax | Original period | Extended payment date |
|---|---|---|
| VAT, monthly | May 2026 | Nov 20, 2026 |
| VAT, monthly | June–September 2026 | Dec 21, 2026 |
| VAT, quarterly | Q2 / Q3 2026 | Nov 2, 2026 / Dec 30, 2026 |
| Provisional CIT | Q2 / Q3 2026 | Nov 2, 2026 / Dec 30, 2026 |
| Land rent (annual lease from the State) | 50% of the first 2026 instalment | Nov 2, 2026 |
Filing dates don’t move. You still submit every return on time and simply hold the payment. The request on the Appendix II form goes in once, with a monthly or quarterly return, and no later than November 2, 2026. A request sent after that date gets no extension, and the tax office won’t send a confirmation.
November 2, 2026: one date, two consequences
Q3 returns and provisional CIT fall due that Monday, and it's the last day to file a Decree 245/2026 extension request. No late-payment interest runs during the extension, but import VAT and PIT withheld from employees are excluded. Tax added by a supplementary return after the extended date is not extended.
Year-End Cluster: What Lands in March and April
March 31 carries four filings for a calendar-year company, and they depend on each other. Work in this order:
- Annual financial statements, due within 90 days of year-end under Circular 99/2025/TT-BTC: March 31 for a December year-end, or March 30 in a leap year. FDI companies file audited statements, so the audit has to close before that date; see the statutory audit deadline.
- CIT finalization on Form 03/TNDN, built from the closed accounts.
- Related-party disclosure: companies with related-party transactions file Appendix I (related-party information) and Appendices II and III (local file and master file lists) with the CIT finalization return under Decree 255/2026/ND-CP.
- Employer PIT finalization on Form 05/QTT-TNCN. Employers that pay salaries always finalize, whether or not they withheld tax.
April 30 is the deadline for individuals who finalize their own PIT. Because April 30 is Reunification Day, the date moves to the first working day after the holiday break. PIT finalization for expats explains who must self-finalize.
Profit remittance waits for this cluster. A foreign investor may only transfer profits abroad after the audited financial statements and the CIT finalization return are filed and no tax debt remains, per Decree 252/2026/ND-CP.
Event-Driven Deadlines That Are Not on the Calendar
Some obligations start with a transaction, not a date. Track these as they happen:
- Foreign contractor tax: file by the 10th day counted from the day after the obligation arises. A payer with several contractor payments in one month can register to file monthly by the 20th. See foreign contractor tax withholding.
- Expat leaving Vietnam: a resident foreigner whose labor contract ends finalizes PIT before exit, within 45 days after the contract ends.
- Dissolution or termination: the final tax return is due on the 45th day from the decision.
- Tax registration changes: report changes in registered details within 10 working days.
Global Minimum Tax Dates
Global minimum tax applies only to groups with consolidated revenue of at least EUR 750 million in two of the four preceding years. For a December 31 year-end, the main dates under Decree 236/2025/ND-CP are:
- Within 30 days after year-end (January 30): the in-scope group, or the entity it designates, files Form 01/TB-ĐVHT.
- Within 90 days after year-end: the filing entity lodges its tax registration and receives a 10-digit tax code.
- December 31: QDMTT returns and payment, 12 months after year-end. For FY2025 that is December 31, 2026.
- 15 months after year-end (18 months for the first year in scope): the GloBE Information Return and IIR returns.
Form 01/TKTT-QDMTT is Vietnam’s local information return, not the GloBE Information Return. Country-by-country reports follow a separate 12-month deadline under Decree 255/2026/ND-CP. Global minimum tax filing in Vietnam walks through the forms.
When Your Financial Year Is Not the Calendar Year
Annual deadlines run from your financial year-end. Monthly and quarterly VAT and PIT returns stay on calendar months and quarters, and your VAT cycle stays fixed per calendar year. Confirm provisional CIT quarter dates with your tax office if your year doesn’t end on December 31. PIT finalization doesn’t follow your financial year at all: the PIT year is the calendar year, so employer finalization stays on March 31.
Two annual rules use different counting methods. CIT finalization falls on the last day of the third month after year-end, while financial statements are due within 90 days. On a non-calendar year they split by a day or two (calculated):
| Year-end | Financial statements (90 days) | CIT finalization |
|---|---|---|
| March 31 | June 29 | June 30 |
| June 30 | September 28 | September 30 |
| September 30 | December 29 | December 31 |
Plan to the earlier date, since the CIT return relies on the closed accounts.
What Changed in 2026
The calendar dates barely moved in 2026. Their legal basis and several filing rules did:
| Change | Effect on your calendar |
|---|---|
| Law 108/2025/QH15 and Decree 252/2026/ND-CP from July 1, 2026 | Same core dates; Decree 126/2020/ND-CP no longer applies |
| Circular 89/2026/TT-BTC replaces Circular 80/2021/TT-BTC | New forms, including 05/KK-TNCN and 01/ĐK-TĐKTT |
| Monthly PIT withholding returns abolished | Quarterly PIT only, from July 1, 2026 |
| Business license fee abolished from January 1, 2026 | No January 30 license fee filing |
| VAT reduction to 8% for eligible goods and services ends December 31, 2026 | December 2026 and Q4 2026 returns are the last at 8%, unless extended |
What Happens If You Miss a Deadline
Late payment costs 0.03% per day under Law 108/2025/QH15. Under-declaring tax generally draws a 20% penalty, but none applies if you file a supplementary return and pay in full before the tax office announces an inspection decision.
Filing a return more than 90 days late, where that leads to unpaid tax, counts as tax evasion. Supplementary returns are allowed within five years of the original deadline. For force majeure, filing can be extended by up to 30 days (60 days for finalization) and payment by up to two years. Penalty tables and audit rules sit in the tax administration guide.
This calendar covers tax only. Social insurance, labor reports and work permits run on a separate HR and social insurance compliance calendar.
Contact our Certified CPAs and tax compliance team to map these dates to your company’s cycles, file on time and check whether Decree 245/2026 applies before November 2. See our tax compliance service.
Last verified: October 19, 2026.
