On June 27, the Government issued Decree No. 245/2026/ND-CP extending payment deadlines for value-added tax (VAT), corporate income tax, personal income tax and land rent in 2026.
Under the decree, personal income tax payment deadlines for household businesses and individual business operators are extended by up to five months. Specifically, the deadline for the May 2026 tax period is November 20, 2026. Tax payments for the June, July, August and September 2026 tax periods are due no later than December 21, 2026. The deadline for the second quarter of 2026 is November 2, 2026, while the deadline for the third quarter of 2026 is December 30, 2026. The extension does not apply to VAT on imported goods.
The payment deadline for provisional corporate income tax for the second quarter of 2026 is extended by three months, while the deadline for the third quarter is extended by two months.
Accordingly, provisional corporate income tax for the second quarter of 2026 is due no later than November 2, 2026, while provisional tax for the third quarter is due by December 30, 2026.
The deadline for paying 50 percent of land rent due in 2026 is extended by five months. Specifically, taxpayers leasing land directly from the State are granted an extension until November 2, 2026, for payment of the first installment, equivalent to 50 percent of the land rent due in 2026.
The decree takes effect from June 27, 2026, through December 30, 2026.
After the extension period expires, tax and land rent payments will be made in accordance with the Law on Tax Administration. Taxpayers who had already paid taxes or land rent eligible for the extension before June 27, 2026, will not have their payments adjusted.
Separately, the Government also issued Decree No. 243/2026/ND-CP amending regulations on self-produced and self-consumed rooftop solar power systems permitted to sell surplus electricity.
A key amendment raises the maximum volume of surplus electricity that may be sold under agreements between buyers and sellers to no more than 50 percent of electricity output at the system's connection point, up from the previous limit of 20 percent.
