Vietnam tax calendar: April 2027
April 2027 has 1 deadline for filing and paying tax; the list also shows 3 deadlines moved across the month boundary, noted on that entry. Dates are already moved when the original deadline falls on a Saturday, Sunday or solar-calendar public holiday.
194 days left
File and pay monthly taxes for March 2027 - Tue, 20 Apr 2027
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Monthly return 194 days left
File and pay monthly taxes for March 2027
Tue, 20 Apr 2027
File the returns for taxes declared monthly (value added tax, personal income tax withheld, etc.) for March 2027. 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.
⚠️ Hung Kings' Commemoration Day (10th day of the 3rd lunar month) falls between late March and April: if it falls on this date, the deadline moves to the next working day.
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Quarterly return 207 days left Moved into May
File and pay quarterly taxes for Q1 2027
Mon, 3 May 2027
File the returns for taxes declared quarterly for Q1 2027 (months 1-3). 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 Fri, 30 Apr 2027 because 30 Apr is Reunification Day, 1 May is International Workers' Day (Saturday), 2 May is a Sunday.
⚠️ This year 1 May (International Workers' Day) falls on a Saturday, so there may be a compensatory day off: if the official notice gives Mon, 3 May 2027 as a day off, the deadline moves again.
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Individual PIT finalisation 207 days left Moved into May
Individuals finalising their own personal income tax for 2026
Mon, 3 May 2027
Employees who finalise their own tax (with income from two or more sources, or without authorisation) file the finalisation for 2026; any remaining tax payable is due on the same date. A refund request for overpaid tax is not limited by this deadline.
Who: Individuals earning salaries or wages who finalise their own personal income tax (without authorising the income payer).
↪ Moved from Fri, 30 Apr 2027 because 30 Apr is Reunification Day, 1 May is International Workers' Day (Saturday), 2 May is a Sunday.
⚠️ This year 1 May (International Workers' Day) falls on a Saturday, so there may be a compensatory day off: if the official notice gives Mon, 3 May 2027 as a day off, the deadline moves again.
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Provisional CIT payment 207 days left Moved into May
Provisional corporate income tax payment for Q1 2027
Mon, 3 May 2027
Pay the provisional corporate income tax for Q1 2027. 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.
↪ Moved from Fri, 30 Apr 2027 because 30 Apr is Reunification Day, 1 May is International Workers' Day (Saturday), 2 May is a Sunday.
⚠️ This year 1 May (International Workers' Day) falls on a Saturday, so there may be a compensatory day off: if the official notice gives Mon, 3 May 2027 as a day off, the deadline moves again.
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 March 2027 due?
Tue, 20 Apr 2027. This is the 20th of the month after the filing period, the original deadline under Tax Administration Law 38/2019/QH14. Tax payable on the return is due on the same date. Note: Hung Kings' Commemoration Day (10th day of the 3rd lunar month) falls between late March and April: if it falls on this date, the deadline moves to the next working day.
Is there a quarterly return deadline in April 2027?
Yes. File and pay quarterly taxes for Q1 2027 is due Mon, 3 May 2027 (moved from Fri, 30 Apr 2027 because 30 Apr is Reunification Day, 1 May is International Workers' Day (Saturday), 2 May is a Sunday). The quarterly deadline is the last day of the first month of the next quarter; businesses filing quarterly submit the return and pay the tax for the previous quarter by then.
When is the deadline for individuals finalising their own personal income tax for 2026?
Mon, 3 May 2027. Moved from Fri, 30 Apr 2027 because 30 Apr is Reunification Day, 1 May is International Workers' Day (Saturday), 2 May is a Sunday. The original deadline under Tax Administration Law 38/2019/QH14 is Fri, 30 Apr 2027. This year 1 May (International Workers' Day) falls on a Saturday, so there may be a compensatory day off: if the official notice gives Mon, 3 May 2027 as a day off, the deadline moves again.
When is the deadline for provisional corporate income tax payment for Q1 2027?
Mon, 3 May 2027. Moved from Fri, 30 Apr 2027 because 30 Apr is Reunification Day, 1 May is International Workers' Day (Saturday), 2 May is a Sunday. The original deadline under Tax Administration Law 38/2019/QH14 is Fri, 30 Apr 2027. This year 1 May (International Workers' Day) falls on a Saturday, so there may be a compensatory day off: if the official notice gives Mon, 3 May 2027 as a day off, the deadline moves 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.