Vietnam tax calendar: October 2027
October 2027 has 1 deadline for filing and paying tax; the list also shows 2 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.
376 days left
File and pay monthly taxes for September 2027 - Wed, 20 Oct 2027
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Monthly return 376 days left
File and pay monthly taxes for September 2027
Wed, 20 Oct 2027
File the returns for taxes declared monthly (value added tax, personal income tax withheld, etc.) for September 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.
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Quarterly return 388 days left Moved into November
File and pay quarterly taxes for Q3 2027
Mon, 1 Nov 2027
File the returns for taxes declared quarterly for Q3 2027 (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 Sun, 31 Oct 2027 because 31 Oct is a Sunday.
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Provisional CIT payment 388 days left Moved into November
Provisional corporate income tax payment for Q3 2027
Mon, 1 Nov 2027
Pay the provisional corporate income tax for Q3 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 Sat, 30 Oct 2027 because 30 Oct is a Saturday, 31 Oct 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 September 2027 due?
Wed, 20 Oct 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 October 2027?
Yes. File and pay quarterly taxes for Q3 2027 is due Mon, 1 Nov 2027 (moved from Sun, 31 Oct 2027 because 31 Oct 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 provisional corporate income tax payment for Q3 2027?
Mon, 1 Nov 2027. Moved from Sat, 30 Oct 2027 because 30 Oct is a Saturday, 31 Oct is a Sunday. The original deadline under Tax Administration Law 38/2019/QH14 is Sat, 30 Oct 2027.
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.