Vietnamese tax compliance operates on a strict calendar of monthly, quarterly, and annual deadlines. Missing a deadline triggers penalties and late-payment interest. This guide provides the complete 2026 calendar of deadlines for CIT, VAT, PIT, FCT, social insurance, and transfer pricing. We have written it as a working reference for finance teams of foreign-owned companies in Vietnam — bookmark it, share it with your team, and use it to plan your compliance calendar.
Monthly deadlines
Monthly VAT return: due by the 20th of the following month.
Monthly PIT declaration (with VAT): due by the 20th of the following month.
Monthly social insurance declaration: due by the 25th of the following month.
Monthly FCT declaration (where applicable): due by the 20th of the following month.
Monthly payment of VAT, PIT, FCT: due by the 20th of the following month.
Monthly payment of SI: due by the 25th of the following month.
Quarterly deadlines
Quarterly VAT (where applicable, revenue < VND 50 billion): due by the last day of the month following the quarter end.
Quarterly provisional CIT: due by the 30th day of the month following the quarter end. Q1 by 30 April, Q2 by 31 July, Q3 by 31 October, Q4 by 31 January of the following year.
Quarterly PIT finalisation is NOT required; PIT is finalised annually (except for assignees leaving mid-year).
Quarterly FCT declarations are required for digital-service providers: due by the last day of the month following the quarter end.
Annual deadlines
Annual CIT finalisation return (Form 03/QTT-TNCN): due within 90 days of fiscal year-end. For calendar-year companies, the deadline is 31 March of the following year.
Annual PIT finalisation (Form 02/QTT-TNCN for residents, Form 02/NTNN for non-residents): due within 90 days of year-end (31 March).
Annual audited financial statements: due within 90 days of fiscal year-end for audit completion.
Annual TP Local File: prepared by the CIT finalisation deadline (31 March).
Annual Master File: prepared at the group level by the parent's deadline.
CbCR: due within 12 months of fiscal year-end for Vietnam-resident UPEs. Notification due within 3 months for subsidiaries.
Annual return to the DPI: due within 6 months of fiscal year-end.
VAT declarations
Monthly VAT returns (Form 01/GTGT): due by the 20th of the following month.
Quarterly VAT returns (Form 01/GTGT): due by the last day of the month following the quarter end, for companies with revenue < VND 50 billion in the prior calendar year.
VAT payment is made at the same time as the return. Late payment triggers late-payment interest at 0.03% per day (approximately 10.95% per year).
VAT refund claims: filed separately, processed within 2–6 months. The GDT may request documentation, conduct an audit, or deny the claim if the documentation is insufficient.
CIT provisional and finalisation
Quarterly provisional CIT is paid by the 30th day of the month following the quarter end. The provisional amount is calculated as 20% (or the applicable reduced rate) of estimated quarterly taxable profit.
Companies that expect a loss in the quarter may file Form 01a to reduce or eliminate the provisional payment. The GDT reviews and approves.
Annual CIT finalisation reconciles provisional payments to actual annual liability. The finalisation is filed within 90 days of fiscal year-end (31 March for calendar-year companies).
The finalisation calculates: actual annual liability, total provisional paid, balance owed (or refund due). The balance is settled with the tax authority.
Late filing of the finalisation triggers penalties of VND 5–25 million. The GDT may also assess the company on the basis of the latest quarterly return if the finalisation is not filed.
PIT declarations and finalisation
Monthly PIT is withheld by the employer on the employee's salary and remitted by the 20th of the following month. The declaration (Form 05/KK-TNCN) accompanies the VAT return.
Annual PIT finalisation (Form 02/QTT-TNCN for residents, Form 02/NTNN for non-residents) is filed within 90 days of year-end (31 March). The finalisation is filed by the employee, or by the employer under authorisation.
For assignees leaving Vietnam mid-year, PIT finalisation must be completed before departure. The employer files the finalisation and obtains a tax-clearance certificate.
The PIT finalisation considers 12 months of income (for residents) or the Vietnam-source portion of the assignment (for non-residents). The actual liability is reconciled against monthly withholding.
FCT declarations
FCT is withheld by the Vietnamese payer at the time of payment to the foreign contractor. The withholding is declared and remitted alongside the monthly VAT return (Form 01/GTGT includes FCT lines).
For deemed FCT (the default), the payer withholds VAT 5% + PIT 5% (or treaty rate) on the gross payment. The FCT is remitted to the tax authority by the 20th of the following month.
For direct FCT (where the foreign contractor is registered), the foreign contractor files its own returns: monthly VAT 10% on revenue, quarterly CIT provisional, annual CIT finalisation.
Digital-service FCT (for e-commerce, SaaS, etc.) is filed quarterly via the GDT e-portal by the foreign provider (or its tax representative). The deadline is the last day of the month following the quarter end.
Transfer pricing documentation
Local File deadline: prepared by the CIT finalisation deadline (31 March for calendar-year companies). The Local File must be available for GDT review at any time during the audit cycle.
Master File deadline: prepared at the group level. Vietnam entities must have access to the Master File within the GDT's review window.
CbCR deadline: due within 12 months of fiscal year-end for Vietnam-resident UPEs with consolidated revenue above EUR 750 million. Notification due within 3 months for subsidiaries of foreign UPEs.
TP documentation must be contemporaneous: prepared before the CIT finalisation return is filed. Late documentation is treated as non-existent by the GDT and triggers automatic adjustments.
Penalties for late filing
Late VAT filing: VND 1–25 million penalty depending on the days late.
Late CIT finalisation: VND 5–25 million penalty.
Late PIT finalisation: VND 1–25 million penalty.
Late payment of any tax: late-payment interest at 0.03% per day (approximately 10.95% per year) on the unpaid amount.
Failure to file TP documentation: 1–3x penalty on the under-declared CIT.
Repeated non-compliance: escalation to suspension of the tax code, seizure of bank accounts, and criminal prosecution in extreme cases.
Frequently asked questions
The most common questions our tax and accounting team receives about vietnam tax deadlines calendar 2026: monthly, quarterly, annual dates.
When is the monthly VAT return due?
When is the quarterly CIT payment due?
When is the annual CIT finalisation due?
When is the PIT finalisation due?
When is the Local File due?
When is CbCR due?
When is the social insurance declaration due?
What is the penalty for late CIT filing?
What is the late-payment interest rate?
Can quarterly VAT be filed instead of monthly?
This guide is published by Vietnam Tax Advisory. It is general in nature and based on publicly available Vietnamese law and GDT practice as of 18 June 2026. It does not constitute professional tax or legal advice. For advice specific to your situation, contact us via the contact page.