Vietnam tax calendar: December 2026
December 2026 has 1 deadline for filing and paying tax. Dates are already moved when the original deadline falls on a Saturday, Sunday or solar-calendar public holiday.
76 days left
File and pay monthly taxes for November 2026 - Mon, 21 Dec 2026
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Monthly return 76 days left
File and pay monthly taxes for November 2026
Mon, 21 Dec 2026
File the returns for taxes declared monthly (value added tax, personal income tax withheld, etc.) for November 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.
↪ Moved from Sun, 20 Dec 2026 because 20 Dec is a Sunday.
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
When is the monthly tax return for November 2026 due?
Mon, 21 Dec 2026. The original deadline is 20 December 2026, but it was moved from Sun, 20 Dec 2026 because 20 Dec is a Sunday, so it moves to the next working day. Tax payable on the return is due on the same date.
Is there a quarterly return deadline in December 2026?
No. Quarterly deadlines only fall in the first month of each quarter (January, April, July, October), on the last day of that month. December 2026 only has the monthly deadline.
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.