Monthly tax calendar
Filing, tax payment and insurance deadlines for the month — already moved forward where a deadline falls on a day off.
Month 09/2026
September has no quarterly return deadline. Monthly VAT filers submit their August returns; the 20/09 deadline falls on a Sunday and moves to Monday 21/09/2026.
- Day21Month 09/2026Monday
File and pay VAT for August 2026
Applies to: Businesses that file VAT monthly
Original deadline 20/09/2026 (Sunday) — falls on a day off, so it moves to the next working day
Legal basis: Luật Quản lý thuế 2025; Nghị định 252/2026/NĐ-CP
- Day30Month 09/2026Wednesday
Pay social, health and unemployment insurance for August 2026
Applies to: Employers with staff under compulsory insurance, paying monthly
Due by the last day of the following month.
Legal basis: Khoản 4 Điều 34 Luật Bảo hiểm xã hội 2024
Month 10/2026
October is when third-quarter 2026 returns fall due: quarterly personal income tax, quarterly VAT and the Q3 provisional corporate income tax payment. The 31/10 deadline falls on a Saturday and moves to Monday 02/11/2026.
- Day20Month 10/2026Tuesday
File and pay VAT for September 2026
Applies to: Businesses that file VAT monthly
Legal basis: Luật Quản lý thuế 2025; Nghị định 252/2026/NĐ-CP
- Day31Month 10/2026Saturday
Pay social, health and unemployment insurance for September 2026
Applies to: Employers with staff under compulsory insurance, paying monthly
Due by the last day of the following month. 31/10/2026 is a Saturday, so complete it by Friday 30/10/2026 to be safe.
Legal basis: Khoản 4 Điều 34 Luật Bảo hiểm xã hội 2024
- Day02Month 11/2026Monday
File the personal income tax return for Q3 2026 (tax withheld from wages and salaries)
Applies to: Employers that withhold personal income tax from wages and salaries
Original deadline 31/10/2026 (Saturday) — falls on a day off, so it moves to the next working day
From 01/07/2026 there is no monthly personal income tax return for this item; it is filed quarterly. A quarter with no tax withheld needs no return (the last quarter of the year, or a quarter of dissolution or closure, has its own rule).
Legal basis: Luật Quản lý thuế 2025; Nghị định 252/2026/NĐ-CP; Thông tư 89/2026/TT-BTC
- Day02Month 11/2026Monday
File and pay VAT for Q3 2026
Applies to: Businesses that file VAT quarterly
Original deadline 31/10/2026 (Saturday) — falls on a day off, so it moves to the next working day
Legal basis: Luật Quản lý thuế 2025; Nghị định 252/2026/NĐ-CP
- Day02Month 11/2026Monday
Provisional corporate income tax payment for Q3 2026
Applies to: All businesses liable for corporate income tax
Original deadline 31/10/2026 (Saturday) — falls on a day off, so it moves to the next working day
A quarterly provisional payment with no return to file. Businesses eligible for the 30% reduction under Nghị quyết 43/2026/QH16 should confirm the amount with their accountant first.
Legal basis: Luật Quản lý thuế 2025; Nghị định 252/2026/NĐ-CP
Month 11/2026
November's key date is 02/11: the Q3 return deadline and also the last day to file the tax-extension request under Nghị định 245/2026/NĐ-CP. After that date the extension is no longer available.
- Day02Month 11/2026MondayExtended
Last day to file the tax-extension request (Nghị định 245/2026/NĐ-CP)
Applies to: Eligible businesses: sectors listed in Appendix I (43 sectors), or small and micro enterprises
One request covers all the extended periods and is filed with the tax return. A request sent after 02/11/2026 is not eligible.
Legal basis: Nghị định 245/2026/NĐ-CP ngày 27/06/2026 (gia hạn nộp thuế, tiền thuê đất năm 2026)
- Day02Month 11/2026MondayExtended
Extended payment date: VAT for Q2 2026; provisional CIT for Q2 2026; 50% of 2026 land rent
Applies to: Eligible businesses: sectors listed in Appendix I (43 sectors), or small and micro enterprises
The original date for Q2 VAT and Q2 provisional CIT was 31/07/2026, extended to 02/11/2026 (up to 3 months; 31/10/2026 is a Saturday). Land rent is extended by up to 5 months. Extends only the payment date, not the return filing date; no late-payment interest during the extension. A request in Appendix II's form must be filed by 02/11/2026 at the latest. Does not apply to import-stage VAT.
Legal basis: Nghị định 245/2026/NĐ-CP ngày 27/06/2026 (gia hạn nộp thuế, tiền thuê đất năm 2026)
- Day20Month 11/2026Friday
File and pay VAT for October 2026
Applies to: Businesses that file VAT monthly
Legal basis: Luật Quản lý thuế 2025; Nghị định 252/2026/NĐ-CP
- Day20Month 11/2026FridayExtended
Extended payment date: VAT for May 2026
Applies to: Eligible businesses: sectors listed in Appendix I (43 sectors), or small and micro enterprises
The original date was 22/06/2026 (20/06/2026 is a Saturday), extended by up to 5 months to 20/11/2026. Extends only the payment date, not the return filing date; no late-payment interest during the extension. A request in Appendix II's form must be filed by 02/11/2026 at the latest. Does not apply to import-stage VAT.
Legal basis: Nghị định 245/2026/NĐ-CP ngày 27/06/2026 (gia hạn nộp thuế, tiền thuê đất năm 2026)
- Day30Month 11/2026Monday
Pay social, health and unemployment insurance for October 2026
Applies to: Employers with staff under compulsory insurance, paying monthly
Legal basis: Khoản 4 Điều 34 Luật Bảo hiểm xã hội 2024
Month 12/2026
December brings several extended payment dates at month-end (21/12 and 30/12). Eligible businesses should set aside the tax money early rather than face it together with year-end finalization.
- Day21Month 12/2026Monday
File and pay VAT for November 2026
Applies to: Businesses that file VAT monthly
Original deadline 20/12/2026 (Sunday) — falls on a day off, so it moves to the next working day
Legal basis: Luật Quản lý thuế 2025; Nghị định 252/2026/NĐ-CP
- Day21Month 12/2026MondayExtended
Extended payment date: VAT for June, July, August and September 2026
Applies to: Eligible businesses: sectors listed in Appendix I (43 sectors), or small and micro enterprises
The original dates were 20/07, 20/08, 21/09 (20/09 is a Sunday) and 20/10/2026; all four periods are extended to 21/12/2026 (20/12 is a Sunday). Extends only the payment date, not the return filing date; no late-payment interest during the extension. A request in Appendix II's form must be filed by 02/11/2026 at the latest. Does not apply to import-stage VAT.
Legal basis: Nghị định 245/2026/NĐ-CP ngày 27/06/2026 (gia hạn nộp thuế, tiền thuê đất năm 2026)
- Day30Month 12/2026WednesdayExtended
Extended payment date: VAT for Q3 2026; provisional CIT for Q3 2026
Applies to: Eligible businesses: sectors listed in Appendix I (43 sectors), or small and micro enterprises
The original date was 02/11/2026 (31/10/2026 is a Saturday), extended by up to 2 months to 30/12/2026. Extends only the payment date, not the return filing date; no late-payment interest during the extension. A request in Appendix II's form must be filed by 02/11/2026 at the latest. Does not apply to import-stage VAT.
Legal basis: Nghị định 245/2026/NĐ-CP ngày 27/06/2026 (gia hạn nộp thuế, tiền thuê đất năm 2026)
- Day31Month 12/2026Thursday
Pay social, health and unemployment insurance for November 2026
Applies to: Employers with staff under compulsory insurance, paying monthly
Legal basis: Khoản 4 Điều 34 Luật Bảo hiểm xã hội 2024
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