Vietnam tax calendar: October and November 2026
Deadlines for filing returns and paying tax by month, quarter and annual finalisation - already moved when they fall on a Saturday, Sunday or public holiday, with the original date shown. Today is Mon, 5 Oct 2026.
Next deadline
15 days left
File and pay monthly taxes for September 2026
Tue, 20 Oct 2026
- Fri, 30 Oct 2026 Provisional corporate income tax payment for Q3 2026 25 days left
- Mon, 2 Nov 2026 File and pay quarterly taxes for Q3 2026 28 days left
October 2026
Month page →-
Monthly return 15 days left
File and pay monthly taxes for September 2026
Tue, 20 Oct 2026
File the returns for taxes declared monthly (value added tax, personal income tax withheld, etc.) for September 2026. Tax payable on the return is due on the same date.
Who: Enterprises and organisations filing monthly; household and individual businesses paying tax by the declaration method on a monthly basis.
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Provisional CIT payment 25 days left
Provisional corporate income tax payment for Q3 2026
Fri, 30 Oct 2026
Pay the provisional corporate income tax for Q3 2026. This is a payment deadline only - no quarterly corporate income tax return is filed; the final amount is settled in the annual finalisation.
Who: Enterprises and organisations paying corporate income tax.
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Quarterly return 28 days left Moved into November
File and pay quarterly taxes for Q3 2026
Mon, 2 Nov 2026
File the returns for taxes declared quarterly for Q3 2026 (months 7-9). Tax payable on the return is due on the same date.
Who: Enterprises and organisations filing quarterly; household and individual businesses paying tax by the declaration method on a quarterly basis.
↪ Moved from Sat, 31 Oct 2026 because 31 Oct is a Saturday, 1 Nov is a Sunday.
November 2026
Month page →-
Quarterly return 28 days left Original deadline in October
File and pay quarterly taxes for Q3 2026
Mon, 2 Nov 2026
File the returns for taxes declared quarterly for Q3 2026 (months 7-9). Tax payable on the return is due on the same date.
Who: Enterprises and organisations filing quarterly; household and individual businesses paying tax by the declaration method on a quarterly basis.
↪ Moved from Sat, 31 Oct 2026 because 31 Oct is a Saturday, 1 Nov is a Sunday.
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Monthly return 46 days left
File and pay monthly taxes for October 2026
Fri, 20 Nov 2026
File the returns for taxes declared monthly (value added tax, personal income tax withheld, etc.) for October 2026. Tax payable on the return is due on the same date.
Who: Enterprises and organisations filing monthly; household and individual businesses paying tax by the declaration method on a monthly basis.
How deadlines are calculated
Under Tax Administration Law 38/2019/QH14 (check for new documents if the rules change):
- Monthly filing: no later than the 20th of the following month.
- Quarterly filing: no later than the last day of the first month of the next quarter (31 January, 30 April, 31 July, 31 October).
- Provisional quarterly corporate income tax: no later than the 30th of the first month of the next quarter (30 January, 30 April, 30 July, 30 October) - payment only, no quarterly corporate income tax return.
- Annual finalisation for enterprises and organisations: the last day of the 3rd month after the year ends - 31 March for a calendar year.
- Individuals finalising their own personal income tax: the last day of the 4th month - 30 April.
- Payment of tax arising on a return: same deadline as the return.
- Deadlines on a Saturday, Sunday or public holiday: move to the next working day. The calendar already moves them for Saturdays, Sundays and 1 January, 30 April, 1 May and 2 September.
Not calculated automatically: Lunar New Year (Tet), Hung Kings' Commemoration Day, the extra day next to National Day, and compensatory days off. If a deadline falls within the official Tet holiday or a compensatory day off, it moves again - check that year's holiday schedule. Late payment incurs late payment interest; check the current rate in the documents in force.
An indicative calendar based on the general rules of the law; it does not replace notices from the tax authority. Check for yourself in the e-tax account, the tax authority's mobile app, or with the managing tax office. TaxDatum.com is run by a private company and is not a government website.
Questions about Vietnam tax deadlines
Which rules are these deadlines based on?
On Tax Administration Law 38/2019/QH14: monthly filing is due on the 20th of the following month; quarterly filing on the last day of the first month of the next quarter; provisional quarterly corporate income tax payments on the 30th of the first month of the next quarter; annual finalisation for enterprises and organisations on the last day of the 3rd month after the year ends (31 March for a calendar year); individuals finalising their own personal income tax on the last day of the 4th month (30 April). If a new document changes these rules, check again.
What if a filing deadline falls on a Saturday, Sunday or public holiday?
The deadline moves to the next working day. This calendar already moves deadlines for Saturdays, Sundays and the fixed solar-calendar holidays (1 January, 30 April, 1 May, 2 September), and each entry says which date it was moved from and why. Lunar New Year (Tet), Hung Kings' Commemoration Day, the extra day next to National Day and compensatory days off change every year, so they are not calculated automatically: if a deadline falls on one of them according to the official notice, it moves again.
What happens if a return or tax payment is late?
Paying tax after the deadline incurs late payment interest calculated on the number of days late and the amount paid late; filing a return after the deadline may lead to an administrative penalty. The exact rates are in the documents in force - check the current rates or ask the tax authority instead of relying on old figures.
Is the tax payment deadline the same as the return deadline?
For tax that taxpayers calculate and declare themselves, payment is due no later than the last day of the return deadline, under Tax Administration Law 38/2019/QH14. So each entry in the calendar is the deadline for both the return and the tax payable on it.
Does a business file monthly or quarterly?
Whether a business files monthly or quarterly depends on its revenue and the type of tax, under the current tax administration rules. The surest way is to check the filing period registered in the business's e-tax account, or ask the managing tax office. Once chosen, the filing period stays stable under the rules and is not changed mid-year.