waituntil

Vietnam tax & financial deadlines

Business tax obligations administered by Vietnam's tax authority.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Provisional corporate income tax payment

    Pay
    Verification pending

    By the 30th day of the first month after each quarter.

    Quarterly provisional CIT payment.

    Applies to: Companies

    Official site could not be opened for checking; verify before relying on this.

    Authority: General Department of Taxation (Ministry of Finance)General Department of Taxation — Law on Tax Administration 38/2019/QH14Last checked Sunday 4 October 2026

  • Annual CIT and PIT finalisation

    File & pay
    Verification pending

    By the last day of the 3rd month after the fiscal year ends.

    Annual corporate income tax finalisation and employer PIT finalisation.

    Applies to: Companies and employers

    Official site could not be opened for checking; verify before relying on this.

    Authority: General Department of Taxation (Ministry of Finance)General Department of Taxation — Law on Tax Administration 38/2019/QH14Last checked Sunday 4 October 2026