📢 OFFICIAL: EXTENSION OF TAX PAYMENT DEADLINES IN 2026
UNDER DECREE NO.245/2026/NĐ-CP
According to information published by the Tax Department, the Government has issued Decree No.245/2026/NĐ-CP
on the extension of payment deadlines for certain taxes and land rent arising in 2026.
📌Eligible enterprises, household businesses, and individual business operators should take note of the following key points:
1️⃣ Eligible taxpayers and scope of the extension
✅ The extension applies to:
• Value Added Tax (VAT);
• Corporate Income Tax (CIT);
• Personal Income Tax (PIT) payable by household businesses and individual business operators; and
• Land rental payments.
📅 Application period: 2026.
📜 Effective period: From June 27, 2026 to December 30, 2026.
2️⃣ Extension Periods
🔹 Value Added Tax
A maximum extension of 05 months applies to:
• Monthly tax periods from May through September 2026; and
• The second and third quarters of 2026.
🔹 Personal Income Tax (PIT) Payable by Household Businesses and
Individual Business Operators
A maximum extension of 05 months applies for:
• Monthly tax periods from May through September 2026; and
• The second and third quarters of 2026.
🔹 Provisional Corporate Income Tax (CIT) Payments
• Q2/2026: A three-month extension.
• Q3/2026: A two-month extension.
🔹 Land Rental Payments
A maximum extension of 05 months applies to 50% of the land rent payable for 2026,
corresponding to the first payment period.
3️⃣ Required Procedures
📝 Taxpayers must submit a Request for Extension of Tax and Land Rent Payment Deadlines to their
directly managing tax authority.
✅ Only 01 submission is required for all taxes and land rental payments eligible for the extension.
⏰ Submission deadline: November 2, 2026.
⚠️ Important note
The extension does not constitute a tax exemption or reduction. Taxpayers must still fully meet
their tax payment obligations after the applicable extension period expires.
📞 Enterprise seeking advice on eligibility requirements or assistance with preparing an extension
application may contact MBA for timely support.
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