Decree 245/2026/ND-CP, issued and effective on 27 June 2026, provides deadline extensions for certain tax and land rent payments in 2026. This update may help eligible businesses manage cash flow while keeping tax compliance on track.
What the decree covers
The decree concerns deadline extensions for value-added tax, corporate income tax, personal income tax, and land rent in 2026. Businesses should not treat this as an automatic exemption. It is a timing relief measure and should be reviewed together with eligibility conditions, filing obligations, and internal tax calendars.
Why this matters for companies in Vietnam
- Companies may need to adjust VAT and CIT payment planning for 2026.
- Accounting teams should keep supporting documents and extension records clearly filed.
- Businesses should confirm whether their sector and tax profile qualify before changing payment timelines.
- Cash flow forecasts should reflect both the deferred deadline and the final payment obligation.
Recommended actions
Informly recommends that businesses review their 2026 tax calendar, compare expected tax liabilities with the extension rules, and document any decision to apply an extension. This is especially important for companies with regular VAT filings, CIT provisional payments, payroll tax obligations, or land rent payments.
How Informly can help
Informly provides accounting services in Vietnam, tax compliance support, statutory reporting, and advisory for local and foreign-invested companies.
For assistance, contact kate.tran@informly.vn or call 0907 392 969.
Official reference
Decree 245/2026/ND-CP on 2026 tax payment deadline extensions
This article is for general information only and should not be treated as legal or tax advice for a specific case.
