Vietnam Tax and Compliance Calendar 2027 for Foreign-Invested Companies

Vinex Official

1 day ago

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Most Vietnam tax deadlines 2027 follow a simple pattern. Monthly returns are due by the 20th of the next month. Quarterly returns and provisional corporate income tax (CIT) payments are due by the last day of the first month of the next quarter. For a calendar-year company, the big annual date is 31 March 2027, when the CIT finalization, the employer's PIT finalization and the 2026 financial statements are all due.

This guide lists the recurring deadlines, the 2027 dates by month, and a year-end 2026 checklist for foreign-invested companies.

Key Takeaways

Decree 252/2026/ND-CP has guided the new Law on Tax Administration since 1 July 2026. It keeps the 20th-of-the-month and end-of-first-month rules.
Provisional CIT for each quarter is now due by the last day of the first month of the next quarter.
The business licence fee was abolished from 1 January 2026. There is no licence fee return or payment in January 2027.
When a deadline falls on a weekend or public holiday, it moves to the next working day.

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What Changed for 2027 Filings

Three changes shape the 2027 tax calendar.

New tax administration rules: Law on Tax Administration No. 108/2025/QH15 took effect on 1 July 2026. Decree 252/2026/ND-CP guides it and sets the filing deadlines in Article 10. We explain the wider changes in our post on what Decree 252 changes.
No more licence fee: Resolution 198/2025/QH15 ended the business licence fee (le phi mon bai) from 1 January 2026. Taxpayers do not pay it or file a declaration for 2026 or later years.
New PIT and accounting rules: The PIT Law No. 109/2025/QH15 applies a 5-bracket schedule to salary income from tax year 2026. A higher family deduction also applies from 2026. Circular 99/2025/TT-BTC applies to fiscal years starting on or after 1 January 2026, so your 2026 financial statements are the first under it. See our Circular 99 accounting guide.

The payment rule did not change. Under Article 14 of Law 108/2025/QH15, self-assessed tax is due no later than the last day of the filing deadline. File and pay on the same day at the latest.

Open planner used to track tax filing deadlines — Most Vietnam tax deadlines follow a monthly, quarterly and 31 March pattern. Source: Unsplash.

Recurring Vietnam Tax Deadlines 2027

These rules apply every month or quarter. They come from Article 10 of Decree 252/2026/ND-CP unless stated otherwise.

Monthly returns (VAT, PIT withheld): by the 20th of the following month.
Quarterly returns: by the last day of the first month of the following quarter.
Provisional CIT: by the last day of the first month of the following quarter (Article 24). The four quarterly payments must total at least 80% of the final CIT for the year. A shortfall attracts late payment interest from the day after the Q4 provisional deadline.
Per-transaction returns: by the 10th day after the tax obligation arises.
Foreign contractor tax (FCT): the Vietnamese party that withholds VAT and CIT for a foreign contractor files only for the months in which it withheld tax (Article 11). Monthly returns follow the 20th rule. Our foreign contractor tax guide covers rates and calculation.
No-withholding periods: you do not file a PIT return for a month or quarter in which no PIT was withheld (Article 11).
Social insurance: employers paying monthly must pay by the last day of the following month (Article 34, Law on Social Insurance 2024).
Investment project reports: the company implementing an investment project reports to the investment registration authority and the local statistics office. Quarterly reports are due before the 10th of the first month of the next quarter. The annual report is due before 31 March of the following year (Article 94, Decree 96/2026/ND-CP).

Whether your company files VAT and PIT monthly or quarterly depends on its revenue and its choice. Check the current guidance under Circular 89/2026/TT-BTC with your tax office or adviser before you switch.

The 2027 Calendar Month by Month

The dates below assume a calendar financial year and monthly VAT and PIT filing. Where a date falls on a weekend or holiday, the deadline moves to the next working day.

10 January 2027: Q4 2026 investment project report (submit before this date).
20 January 2027: December 2026 monthly VAT and PIT returns.
31 January 2027 (Sunday, moves to Monday 1 February): Q4 2026 quarterly returns and Q4 2026 provisional CIT.
31 January 2027: December 2026 social insurance.
Early February 2027: Tet holiday. Lunar New Year's Day falls on 6 February 2027, and government offices close for several days around it. Plan January work early.
20 February 2027 (Saturday, moves to Monday 22 February): January monthly returns.
31 March 2027: 2026 CIT finalization, employer PIT finalization, audited 2026 financial statements and the 2026 annual investment report.
10 April 2027: Q1 2027 investment project report (submit before this date).
30 April 2027: Q1 2027 quarterly returns and Q1 provisional CIT. It is also the PIT finalization deadline for individuals who file directly. 30 April and 1 May are public holidays, so these deadlines move to the first working day after the break.
10 July 2027: Q2 investment project report.
31 July 2027 (Saturday, moves to Monday 2 August): Q2 quarterly returns and Q2 provisional CIT.
10 October 2027: Q3 investment project report.
31 October 2027 (Sunday, moves to Monday 1 November): Q3 quarterly returns and Q3 provisional CIT.

Monthly returns are due on the 20th of every month for the month before. For holiday dates, check our Vietnam public holidays 2027 list.

Annual Compliance Vietnam: The 31 March 2027 Deadlines

For annual compliance in Vietnam, 31 March 2027 (a Wednesday) is the key date for calendar-year companies.

CIT finalization: by the last day of the 3rd month after the end of the tax year (Article 10, Decree 252). The CIT finalization period follows your accounting year.
Employer PIT finalization: the general finalization rule also gives 31 March 2027 for 2026.
Financial statements: due within 90 days of the year-end (Article 25, Circular 99/2025/TT-BTC). Companies that must be audited attach the audit report.
Annual investment report: before 31 March 2027 (Article 94, Decree 96/2026).
Final CIT payment: any CIT still owed for 2026 is due by the same date.

If your financial year does not end on 31 December, count three months from your own year-end for CIT. Count 90 days for the financial statements.

PIT Finalization for Employees

Employees who finalize PIT directly file by the last day of the 4th month after the calendar year ends (Article 10, Decree 252). For 2026 income, that is 30 April 2027, moved past the public holiday.

A foreign resident who ends a labour contract and leaves Vietnam must finalize before departure. The deadline is no later than 45 days after the contract ends.

The 2026 tax year is the first under the 5-bracket schedule. Many payroll figures for 2026 will differ from 2025. Our PIT finalization guide for foreign employees explains who files and how.

Year-End 2026 Checklist

Use November and December 2026 to prepare. Each step makes the 31 March filings faster.

Reconcile e-invoices: match sales and purchase invoices to your books for every 2026 month.
Check provisional CIT: compare the Q1–Q3 payments with your forecast. Top up in Q4 if you may fall below 80%.
Review payroll: confirm the 2026 PIT brackets, family and dependant deductions, and social insurance. See our Vietnam payroll guide 2026.
Plan the 13th-month salary: decide timing and tax treatment before year-end.
List foreign contractor payments: confirm FCT was withheld and filed for each month with a payment.
Book the auditor: fix fieldwork dates now. January has the Tet break.
Collect PIT authorisations: ask employees whether they will authorise the company to finalize for them.
Prepare investment data: gather capital, revenue, export and employment figures for the Q4 and annual investment reports.

How Late Filing Is Penalised

Late payment interest under Law 108/2025/QH15 is 0.03% per day on the unpaid tax. Late filing can also lead to administrative fines under the tax penalty decree in force, so check the current rules with your adviser.

The safest habit is to file a few days early. Tax portals are busy on deadline days, and holidays shift the calendar.

Frequently Asked Questions

When is the 2026 CIT finalization due?

For a company with a 31 December year-end, it is due by 31 March 2027. Decree 252 sets the deadline as the last day of the 3rd month after the tax year ends. Any CIT still owed is payable by the same date.

Do foreign-invested companies still pay the business licence fee in 2027?

No. Resolution 198/2025/QH15 ended the licence fee from 1 January 2026. There is no licence fee return or payment for 2026 or later years. Unpaid fees from 2025 or earlier can still be collected.

What happens if a deadline falls on a weekend or holiday?

The deadline moves to the next working day. Decree 252, Article 3, applies this to both filing and payment deadlines. For example, the Q4 2026 quarterly deadline moves from Sunday 31 January to Monday 1 February 2027.

When is provisional CIT due in 2027?

It is due by the last day of the first month after each quarter. That gives 31 January, 30 April, 31 July and 31 October 2027, each moved to the next working day where needed. The four payments must cover at least 80% of the year's final CIT.

When must the 2026 audited financial statements be filed?

Within 90 days of the year-end under Circular 99/2025/TT-BTC. For a calendar-year company, that is 31 March 2027. Companies subject to mandatory audit attach the audit report.

Our Services

Stay on Top of Every 2027 Deadline With VINEX

VINEX helps foreign-invested companies in Ho Chi Minh City file every monthly, quarterly and annual return on time. Our accounting services keep your books ready for the 31 March year-end. Our tax services cover VAT, CIT, PIT, foreign contractor tax and finalization. Contact VINEX for a free consultation on your 2027 compliance calendar.

This article is general information as of 13 November 2026, not tax advice. Deadlines can change when new guidance is issued.