Vietnam Business
Compliance Calendar 2026
Every tax, HR, and filing deadline your Vietnam business needs to hit. Updated for 2026.
Important: Monthly filers are businesses with prior year revenue over 50B VND or FDI companies. Quarterly filers are smaller businesses. Deadlines that fall on weekends or public holidays shift to the next working day. All times are Vietnam local time (ICT, UTC+7).
January
Monthly VAT Declaration - December
monthlyVAT / CITSubmit VAT return for December (monthly filers). Payment due same day.
Monthly PIT Withholding - December
monthlyPITDeclare and pay PIT withheld from employee salaries paid in December.
Business License Tax (Patente)
annualCompanyVAT / CITAnnual business registration tax due. Amount depends on charter capital (VND 3M for capital over 10B VND; VND 2M for 5B-10B; VND 1.5M under 5B).
Social Insurance - December Payment
monthlyHR / SIFinal monthly SI/HI/UI contribution payment for December employees.
February
Monthly VAT Declaration - January
monthlyVAT / CITVAT return for January (monthly filers).
Monthly PIT Withholding - January
monthlyPITDeclare and pay PIT withheld for January.
Social Insurance - January Payment
monthlyHR / SIMonthly SI/HI/UI contributions for January.
March
Monthly VAT Declaration - February
monthlyVAT / CITVAT return for February (monthly filers).
Monthly PIT Withholding - February
monthlyPITDeclare and pay PIT withheld for February.
Annual PIT Finalization (Year-End)
annualPITEmployers must finalize and submit annual PIT returns for employees who authorize the company to finalize on their behalf. Individuals who self-finalize have the same deadline.
Annual Corporate Income Tax (CIT) Finalization
annualVAT / CITSubmit annual CIT return for the prior fiscal year. Provisional CIT payments (quarterly) are reconciled. Any shortfall is payable by this date.
Audited Financial Statements (FDI companies)
annualCompanyForeign-invested companies must submit audited financial statements to the tax authority within 90 days of fiscal year end. For a standard 31 December year-end, this falls on 31 March.
Social Insurance - February Payment
monthlyHR / SIMonthly SI/HI/UI contributions for February.
April
Monthly VAT Declaration - March
monthlyVAT / CITVAT return for March (monthly filers). Q1 VAT due same date for quarterly filers.
Q1 VAT Declaration (Quarterly filers)
quarterlyVAT / CITBusinesses qualifying as small taxpayers file quarterly. Q1 VAT due by 20 April.
Q1 PIT Withholding (Quarterly filers)
quarterlyPITBusinesses that qualify for quarterly PIT filing must submit Q1 PIT by 20 April.
Q1 CIT Provisional Payment
quarterlyVAT / CITQuarterly provisional CIT payment for Q1. Based on estimated annual taxable profit.
Audited Financial Statements (FDI companies)
annualCompanyForeign-invested companies must submit audited financial statements within 90 days of fiscal year end. For a 31 Dec fiscal year end, the statutory deadline is 31 March. This obligation is listed in April as a reminder to confirm submission — if you missed the March deadline, act immediately.
Social Insurance - March Payment
monthlyHR / SIMonthly SI/HI/UI contributions for March.
May - June
Monthly VAT & PIT Withholding
monthlyVAT / CITPITVAT and PIT withholding declarations for April and May respectively (monthly filers). Due by the 20th of the following month.
Monthly Social Insurance
monthlyHR / SISI/HI/UI contributions for April and May respectively.
July
Monthly VAT Declaration - June / Q2 VAT (Quarterly filers)
monthlyVAT / CITVAT return for June (monthly) or Q2 (quarterly filers). Q2 PIT withholding due same date for quarterly filers.
Q2 CIT Provisional Payment
quarterlyVAT / CITQuarterly provisional CIT payment for Q2.
Social Insurance - June Payment
monthlyHR / SIMonthly SI/HI/UI contributions for June.
August - September
Monthly VAT & PIT Withholding
monthlyVAT / CITPITMonthly declarations for July and August. Due 20th of the following month.
Monthly Social Insurance
monthlyHR / SISI/HI/UI contributions for July and August.
October
Monthly VAT Declaration - September / Q3 VAT (Quarterly filers)
monthlyVAT / CITVAT return for September (monthly) or Q3 (quarterly filers). Q3 PIT withholding due same date for quarterly filers.
Q3 CIT Provisional Payment
quarterlyVAT / CITQuarterly provisional CIT payment for Q3.
Social Insurance - September Payment
monthlyHR / SIMonthly SI/HI/UI contributions for September.
November - December
Monthly VAT & PIT Withholding
monthlyVAT / CITPITMonthly declarations for October and November. Due 20th of the following month.
Monthly Social Insurance
monthlyHR / SISI/HI/UI contributions for October and November.
Q4 CIT Provisional Payment
quarterlyVAT / CITQuarterly provisional CIT payment for Q4. Note: at least 80% of the annual CIT liability must be covered by provisional payments; a penalty applies on any shortfall.
Ongoing Monthly Obligations
These apply every month for most businesses in Vietnam.
VAT Declaration
VAT / CITDue: 20th of following month
Submit VAT return and pay any balance due. Monthly filers: 5B+ VND revenue. Quarterly: smaller businesses.
PIT Withholding
PITDue: 20th of following month
Declare and remit PIT withheld from employee salaries. Quarterly option available for qualifying small businesses.
Social Insurance
HR / SIDue: Last day of month
Pay SI (17.5% employer + 8% employee), HI (3% + 1.5%), and UI (1% + 1%) for each enrolled employee.
Provisional CIT
VAT / CITDue: Last day of Q+1
Quarterly provisional corporate income tax payment. Must cover 80%+ of annual CIT to avoid penalties.
Payroll Records
HR / SIDue: Ongoing
Maintain monthly payroll records, labor contracts, and timesheets. Required for audit and SI compliance.
Invoice Management
VAT / CITDue: Ongoing
Issue and receive VAT invoices (e-invoices mandatory for most businesses). Report issued invoices monthly.
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