Vietnam moves personal income tax filing from monthly to quarterly in 2026

Starting in the second quarter of 2026, Vietnam’s tax authorities will require employers and individuals to report personal income tax (PIT) on a quarterly basis instead of monthly. The change applies to forms 02/KK‑TNCN and 05/KK‑TNCN, with electronic tax systems upgraded on 19 May 2026 to block monthly filings from April 2026 onward. A guidance circular issued on 16 June 2026 explains that taxpayers who have not submitted, or whose April 2026 filing was not accepted, do not need a separate April filing; they should file the Q2 return covering May and June, with any tax due for April payable by 31 July 2026.

Separately, the Ministry of Finance is keeping its proposal to raise the monthly income threshold for dependent allowances to VND 3 million – three times the current limit – while not embedding an automatic CPI‑adjustment mechanism. The proposal, part of a draft decree to amend the Personal Income Tax Law, remains under review and aims to reflect rising living standards without obliging immediate statutory changes.