Payment Extensions for Taxes in Vietnam: Which Deadlines Will Apply in the Future?

Companies and business individuals and households are being given more time: The Vietnamese government has extended the deadlines for paying value added tax, corporate and personal income tax, and land rent for 2025. The Ecovis consultants know which deadlines now apply.

On 2 April 2025, the Vietnamese government issued Decree No. 82/2025/ND-CP. Taxpayers who self-pay their taxes now have more time to meet their payment obligations.

Extensions to tax and land rent payment deadlines in 2025

1. Value added tax (VAT)

• Monthly VAT for February/March and quarter I 2025: 6 month extension
• Monthly VAT for April/May/June and quarter II 2025: 5 month extension

Businesses must still submit VAT declarations on time in accordance with the law on tax administration, but they do not need to pay the tax incurred until the extended deadline.

2. Corporate income tax (CIT)
Provisional corporate income tax payment of quarter I and quarter II 2025: 5 month extension.

3. Extension for value added tax (VAT) and personal income tax (PIT) of business households and business individuals
All VAT and personal income tax arising in 2025 will be extended until 31 December 2025.

4. Land rent
50% of the land rent payable in 2025 (first period) is extended for 6 months, calculated from 31 May 2025.

If you're unsure about your deadline, please feel free to contact us.

Trung Pham, Partner, ECOVIS AFA VIETNAM, Da Nang City, Vietnam

How the tax payment extension works

• Taxpayers who directly declare and pay taxes to the tax authority and are eligible for an extension should submit a request for the extension of payment for all taxes and land rents arising in the extended tax periods at the same time as the submission of monthly (or quarterly) tax declarations, or no later than 30 May 2025.
• Taxpayers must self-assess and are responsible for requesting an extension to ensure that the right subjects are eligible for an extension according to the Decree.
• Tax authorities are not required to notify taxpayers of their acceptance of the extension of tax and land rent payment.
• Late payment interest will not be charged for tax and land rent amounts extended within the extended payment deadline.
• Investors in capital construction works using state budget capital, payments from state budget sources for capital construction works, or projects using ODA capital subject to VAT in payment procedures with the State Treasury must submit the confirmation notice from the tax authority for the application for tax or land rent payment extension.

For further information please contact

Trung Pham, Partner, ECOVIS AFA VIETNAM, Da Nang City, Vietnam
Email: trung.pham@ecovis.com.vn