Vietnam Finance Ministry proposes 2026 tax deadline extensions and fixed-rate tax for small businesses

The Vietnamese Ministry of Finance has drafted a decree to extend payment deadlines for VAT, corporate income tax, personal income tax and land rent throughout 2026. Deadlines for May‑related VAT are moved to 20 Nov, with June‑September filings shifted to 21 Dec, and quarterly deadlines to early November and end‑December. The decree also proposes extending land‑rent payments for half of the 2026 instalments to 2 Nov, estimating an additional 125 trillion VND in deferred revenue.

Separately, the Ministry of Finance and tax officials are considering re‑introducing a fixed‑rate (quota) tax for household businesses with annual revenue under 5 billion VND. The measure aims to simplify compliance for roughly 5.2 million small enterprises, encouraging electronic invoicing and self‑assessment while reducing administrative burdens.

Both initiatives are presented as liquidity support for the private sector amid ongoing economic challenges, without reducing overall state revenue obligations.