Vietnam Tax Calendar: VAT, Corporate and Personal Income Tax, Social Insurance Deadlines
Vietnam's tax and social insurance deadlines for the next 12 months: monthly and quarterly VAT, provisional and annual CIT, PIT finalisation and social insurance, adjusted for public holidays.
Next deadline
Fri Nov 20
VAT and PIT withheld: file and pay for October 2026
November 2026
| Deadline | Obligation | Applies to |
|---|---|---|
| Fri Nov 20 | VAT and PIT withheld: file and pay for October 2026 | Monthly filers |
| Mon Nov 30 | Social, health and unemployment insurance: contributions for October 2026 | Employers paying monthly |
December 2026
| Deadline | Obligation | Applies to |
|---|---|---|
| Mon Dec 21 Moved from Dec 20 (non-working day) | VAT and PIT withheld: file and pay for November 2026 | Monthly filers |
| Thu Dec 31 | Social, health and unemployment insurance: contributions for November 2026 | Employers paying monthly |
January 2027
| Deadline | Obligation | Applies to |
|---|---|---|
| Wed Jan 20 | VAT and PIT withheld: file and pay for December 2026 | Monthly filers |
February 2027
| Deadline | Obligation | Applies to |
|---|---|---|
| Mon Feb 1 Moved from Jan 31 (non-working day) | VAT and PIT withheld: file and pay for Q4 2026 | Quarterly filers |
| Mon Feb 1 Moved from Jan 31 (non-working day) | Corporate income tax: provisional payment for Q4 2026 | Enterprises paying CIT by declaration |
| Mon Feb 1 Moved from Jan 31 (non-working day) | Social, health and unemployment insurance: contributions for December 2026 | Employers paying monthly |
| Mon Feb 22 Moved from Feb 20 (non-working day) | VAT and PIT withheld: file and pay for January 2027 | Monthly filers |
March 2027
| Deadline | Obligation | Applies to |
|---|---|---|
| Mon Mar 1 Moved from Feb 28 (non-working day) | Social, health and unemployment insurance: contributions for January 2027 | Employers paying monthly |
| Mon Mar 22 Moved from Mar 20 (non-working day) | VAT and PIT withheld: file and pay for February 2027 | Monthly filers |
| Wed Mar 31 | Social, health and unemployment insurance: contributions for February 2027 | Employers paying monthly |
| Wed Mar 31 | Annual CIT finalisation and employer PIT finalisation for 2026 | Enterprises (calendar financial year) |
April 2027
| Deadline | Obligation | Applies to |
|---|---|---|
| Tue Apr 20 | VAT and PIT withheld: file and pay for March 2027 | Monthly filers |
May 2027
| Deadline | Obligation | Applies to |
|---|---|---|
| Tue May 4 Moved from Apr 30 (non-working day) | VAT and PIT withheld: file and pay for Q1 2027 | Quarterly filers |
| Tue May 4 Moved from Apr 30 (non-working day) | Corporate income tax: provisional payment for Q1 2027 | Enterprises paying CIT by declaration |
| Tue May 4 Moved from Apr 30 (non-working day) | Social, health and unemployment insurance: contributions for March 2027 | Employers paying monthly |
| Tue May 4 Moved from Apr 30 (non-working day) | Individual PIT finalisation for 2026 (employment income) | Individuals filing their own return |
| Thu May 20 | VAT and PIT withheld: file and pay for April 2027 | Monthly filers |
| Mon May 31 | Social, health and unemployment insurance: contributions for April 2027 | Employers paying monthly |
June 2027
| Deadline | Obligation | Applies to |
|---|---|---|
| Mon Jun 21 Moved from Jun 20 (non-working day) | VAT and PIT withheld: file and pay for May 2027 | Monthly filers |
| Wed Jun 30 | Social, health and unemployment insurance: contributions for May 2027 | Employers paying monthly |
July 2027
| Deadline | Obligation | Applies to |
|---|---|---|
| Tue Jul 20 | VAT and PIT withheld: file and pay for June 2027 | Monthly filers |
August 2027
| Deadline | Obligation | Applies to |
|---|---|---|
| Mon Aug 2 Moved from Jul 31 (non-working day) | VAT and PIT withheld: file and pay for Q2 2027 | Quarterly filers |
| Mon Aug 2 Moved from Jul 31 (non-working day) | Corporate income tax: provisional payment for Q2 2027 | Enterprises paying CIT by declaration |
| Mon Aug 2 Moved from Jul 31 (non-working day) | Social, health and unemployment insurance: contributions for June 2027 | Employers paying monthly |
| Fri Aug 20 | VAT and PIT withheld: file and pay for July 2027 | Monthly filers |
| Tue Aug 31 | Social, health and unemployment insurance: contributions for July 2027 | Employers paying monthly |
September 2027
| Deadline | Obligation | Applies to |
|---|---|---|
| Mon Sep 20 | VAT and PIT withheld: file and pay for August 2027 | Monthly filers |
| Thu Sep 30 | Social, health and unemployment insurance: contributions for August 2027 | Employers paying monthly |
October 2027
| Deadline | Obligation | Applies to |
|---|---|---|
| Wed Oct 20 | VAT and PIT withheld: file and pay for September 2027 | Monthly filers |
November 2027
| Deadline | Obligation | Applies to |
|---|---|---|
| Mon Nov 1 Moved from Oct 31 (non-working day) | VAT and PIT withheld: file and pay for Q3 2027 | Quarterly filers |
| Mon Nov 1 Moved from Oct 31 (non-working day) | Corporate income tax: provisional payment for Q3 2027 | Enterprises paying CIT by declaration |
| Mon Nov 1 Moved from Oct 31 (non-working day) | Social, health and unemployment insurance: contributions for September 2027 | Employers paying monthly |
2026 payment extensions
Under Decree 245/2026/NĐ-CP, eligible taxpayers (sectors listed in the decree's appendix, small and micro enterprises, among others) that have applied to the tax authority may pay the following later. Filing deadlines do not change. (Decree summary)
| Tax | Extended payment deadline |
|---|---|
| VAT for May 2026 | Fri Nov 20 |
| VAT for June to September 2026 | Mon Dec 21 |
| VAT for Q3 2026 | Wed Dec 30 |
| Provisional CIT for Q3 2026 | Wed Dec 30 |
What changed in 2026
- The business licence fee (lệ phí môn bài) was abolished from 1 January 2026. Enterprises and household businesses no longer declare or pay it (National Assembly Resolution 198/2025/QH15).
- The new Law on Tax Administration (108/2025/QH15) and its implementing Decree 252/2026/ND-CP apply from 1 July 2026. Monthly, quarterly and annual deadlines follow the same rules as before; the window for supplementary declarations is cut from 10 years to 5.
- Since 1 July 2025, monthly social insurance contributions are due by the last day of the following month (Law on Social Insurance 41/2024/QH15).
Deadlines are calculated from the rules for enterprises with a calendar financial year that pay CIT on a declaration basis; enterprises with another financial year should count from their own year-end. Whether you file monthly or quarterly depends on size and revenue, as notified by the tax authority. Deadlines falling on a weekend or public holiday move to the next working day. Special cases such as foreign employees leaving Vietnam, dissolution or mergers have their own deadlines and are not listed.
For public holidays see Vietnam public holidays; for wage floors see Vietnam minimum wage.