Vietnam tax calendar: May 2027
May 2027 has 4 deadlines for filing and paying tax. Dates are already moved when the original deadline falls on a Saturday, Sunday or solar-calendar public holiday.
207 days left
File and pay quarterly taxes for Q1 2027 - Mon, 3 May 2027
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Quarterly return 207 days left Original deadline in April
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 Original deadline in April
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 Original deadline in April
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.
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Monthly return 224 days left
File and pay monthly taxes for April 2027
Thu, 20 May 2027
File the returns for taxes declared monthly (value added tax, personal income tax withheld, etc.) for April 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.
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 April 2027 due?
Thu, 20 May 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.
Is there a quarterly return deadline in May 2027?
No. Quarterly deadlines only fall in the first month of each quarter (January, April, July, October), on the last day of that month. May 2027 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.