Extension of VAT, CIT, PIT and Land Rent Payment 2026 under Decree 245/2026/ND-CP | GACC
GACC summarizes the 2026 tax and land rent payment extension under Decree 245/2026/ND-CP (issued 27 June 2026) and Official Telegram 14/CD-CT.
This page is for enterprises, accountants and business-household owners who need a quick view of whether they qualify and until when.
- Subjects: Group 1 by sector (Appendix I) and Group 2 small and micro enterprises.
- Extension periods for VAT, CIT, PIT and land rent.
- The list of 43 eligible sectors and the effect.
Scroll down to read the full details.
1. Who is eligible and which taxes are extended?
On 27 June 2026, the Government issued Decree 245/2026/ND-CP (Decree 245 2026 ND-CP), together with Official Telegram 14/CD-CT of the same date, deferring the payment deadlines for four items in 2026: value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent. This is a cash-flow support measure that gives businesses more time to recycle capital without being treated as paying late.
2. Subjects of application
The policy targets two groups of taxpayers:
- Group 1 – by sector: enterprises, organizations, households, individuals, business households and individual businesses operating in the sectors and fields listed in Appendix I of the Decree, with VAT, CIT, PIT or land rent arising in the extended periods.
- Group 2 – by size: small and micro enterprises determined under the Law on Support for SMEs 2017 and Decree 80/2021/ND-CP (26 August 2021), with VAT, CIT or land rent arising in the extended periods.
Note: Branches and affiliated units that separately declare VAT and CIT with their directly managing tax authority — if they fall under Group 1 or Group 2 — are also extended, just like the main unit.
3. Extension period for each tax
3.1. VAT
Deferred by up to 05 months (including VAT to be allocated and VAT payable on each arising occasion). VAT at the import stage is not extended.
| Tax period | Statutory deadline | Extended deadline | Extension |
|---|---|---|---|
| VAT for May 2026 | 20/06/2026 | 20/11/2026 | 05 months |
| VAT for June 2026 | 20/07/2026 | 21/12/2026 | 05 months |
| VAT for July 2026 | 20/08/2026 | 21/12/2026 | 04 months |
| VAT for August 2026 | 21/09/2026 | 21/12/2026 | 03 months |
| VAT for September 2026 | 20/10/2026 | 21/12/2026 | 02 months |
| VAT for Q2/2026 | 31/07/2026 | 02/11/2026 | 03 months |
| VAT for Q3/2026 | 31/10/2026 | 30/12/2026 | 02 months |
3.2. CIT
Applies only to the provisional amount: Q2/2026 deferred by 03 months, Q3/2026 by 02 months. It does not apply to the 2026 CIT finalization.
| Provisional CIT period | Statutory deadline | Extended deadline | Extension |
|---|---|---|---|
| Q2/2026 | 31/07/2026 | 02/11/2026 | 03 months |
| Q3/2026 | 31/10/2026 | 30/12/2026 | 02 months |
3.3. PIT
Only for business households and individual businesses, deferred by up to 05 months. PIT on salaries and wages is still paid on the normal schedule.
| Type of PIT | Extended under Decree 245/2026/ND-CP? | Extension/Deadline |
|---|---|---|
| PIT of business households and individual businesses | ✔ Yes | Extended by up to 05 months, following the deadlines corresponding to the VAT of business households and individual businesses |
| PIT on salaries and wages | ✘ No | Declared, withheld and paid within the deadlines prescribed by the Law on Tax Administration |
3.4. Land rent
Defers 50% of the first-period land rent of 2026 for taxpayers leasing land directly from the State on an annual basis; the deadline is no later than 02/11/2026. It also applies where a taxpayer holds multiple land-lease decisions or contracts and operates in several sectors, as long as one sector is in Appendix I.
| Land rent amount | Extended deadline |
|---|---|
| 50% of the land rent payable in 2026 (the first period of 2026) | No later than 02/11/2026 |
3.5. Supplementary declaration
If a supplementary declaration increases the tax of an extended period, the additional amount is still extended — provided the supplementary dossier is filed before the extension deadline expires.
3.6. Enterprises with multiple sectors
As long as one operating sector is in Appendix I, the enterprise is extended for the entire VAT, CIT and PIT payable under the Decree.
4. Key points to remember
- VAT: extended for the May–September 2026 periods and Q2, Q3 2026.
- CIT: only the provisional amounts of Q2 and Q3 2026.
- PIT: only business households and individual businesses.
- Land rent: 50% of the first period of 2026, no later than 02/11/2026.
- Multiple sectors: still fully extended if conditions are met.
- Always check Appendix I before applying.
5. Eligible sectors and fields (Appendix I)
Appendix I of Decree 245/2026/ND-CP lists 43 sectors and fields, which can be grouped into 14 groups for easy reference:
| No. | Industry group | Examples of sectors/fields |
|---|---|---|
| 1 | Agriculture, forestry and fishery | Agriculture, forestry and fishery |
| 2 | Mining | Crude oil and natural gas extraction; mining support services |
| 3 | Manufacturing and processing | Food processing; textiles, apparel; leather; wood; paper; rubber – plastics; non-metallic minerals; metals and mechanics; electronics – computers; automobiles, motorcycles; furniture; beverages; printing; chemicals; coke – refined petroleum; repair and installation of machinery |
| 4 | Water supply, drainage and environment | Drainage and wastewater treatment |
| 5 | Construction | Construction |
| 6 | Transport and warehousing | Transport, warehousing |
| 7 | Accommodation and food services | Accommodation and food services |
| 8 | Information and communications | Film screening; publishing; film, sound and music production; broadcasting, news; programming, IT consulting; IT infrastructure, data processing and storage |
| 9 | Real estate business | Real estate business |
| 10 | Administrative and support services | Labor and employment services; travel and tour operators and related activities |
| 11 | Education and training | Education and training |
| 12 | Health and social assistance | Health and social assistance |
| 13 | Arts, entertainment and recreation | Artistic creation and performance; libraries, museums; sports, entertainment, recreation |
| 14 | Priority industries | Priority supporting industries; key mechanical engineering |
Note: For crude oil and natural gas extraction, CIT on crude oil, condensate and natural gas collected under agreements or contracts is not extended.
6. Effect
| Item | Provision |
|---|---|
| Effect | Decree 245/2026/ND-CP takes effect from 27/6/2026 until the end of 30/12/2026. |
| After the extension period | Deadlines for tax and land rent payment follow the laws on tax administration. |
| Note | Taxes and land rent already paid before 27/6/2026 that are eligible for the extension are not adjusted or re-extended. |
