The deadline for filing corporate income tax returns in 2026 is a crucial date that all accountants and business owners need to remember to ensure compliance with current tax laws. According to regulations... Tax Administration Law No. 38/2019/QH14 and implementing guidelines such as Decree 126/2020/ND-CP, Even a one-day delay in filing can result in late payment penalties of up to 0.031 TP3T/day on the unpaid tax amount.
The year 2026 is expected to see many updates in electronic tax management, requiring businesses to proactively update their tax return and payment schedules. Understanding the 2026 corporate income tax deadline not only helps businesses avoid legal risks but also optimizes cash flow and ensures the company's credibility with the tax authorities. Let's take a look at the detailed roadmap below with MAN – Master Accountant Network.
Overview of legal regulations regarding the deadline for corporate income tax payment in 2026.
The legal basis for the 2026 tax payment deadlines is based on the 2019 Tax Administration Law and Decree 91/2022/ND-CP amending and supplementing some articles of Decree 126/2020/ND-CP. The most notable point regarding the 2026 corporate income tax payment deadline is the principle of calculating quarterly provisional tax.
Businesses should note that the total corporate income tax The amount paid for the first four quarters of the year must not be less than 80% of the corporate income tax payable according to the annual tax return. If the payment is underpaid compared to this rate, the enterprise will be charged late payment penalties starting from the day following the last day of the deadline for paying the fourth quarter tax. This regulation makes the keyword "corporate income tax payment deadline 2026" a central focus in financial risk management for the year.
Applicable subjects and declaration responsibilities
All organizations engaged in production and business activities with taxable income as stipulated by the Corporate Income Tax Law must strictly adhere to the 2026 Corporate Income Tax payment deadline. This includes businesses established under Vietnamese law, and foreign organizations with or without a permanent establishment in Vietnam.
How to determine holidays and days off within the tax filing deadline.
According to regulations, if the last day of the deadline for filing tax returns or paying corporate income tax for 2026 coincides with a public holiday, the deadline will be extended to the next working day. This is extremely important for deadlines falling in January (New Year's Day) and February (Lunar New Year).
Summary table detailing the deadlines for corporate income tax in 2026 and tax declaration forms.
Below is a detailed table of key deadlines. Businesses need to compare the 2026 corporate income tax deadline with their actual financial situation to prepare the necessary funds.
| Tax period | Type of tax return/Tax | Deadline | Legal basis |
| Quarter IV/2025 | Provisional Corporate Income Tax Calculation | 30/01/2026 | Clause 1, Article 55 of the Law on Tax Administration |
| December 2025 | VAT and Personal Income Tax Declaration Forms | 20/01/2026 | Clause 1, Article 44 of the Law on Tax Administration |
| 2025 | Corporate Income Tax Finalization, Personal Income Tax | 31/03/2026 | Point a, Clause 2, Article 44 of the Law on Tax Administration |
| Q1/2026 | Provisional Corporate Income Tax Calculation | 04/05/2026* | Decree 91/2022/ND-CP |
| Second quarter of 2026 | Provisional Corporate Income Tax Calculation | 30/07/2026 | Clause 1, Article 55 of the Law on Tax Administration |
| Q3/2026 | Provisional Corporate Income Tax Calculation | 30/10/2026 | Clause 1, Article 55 of the Law on Tax Administration |
| Fourth quarter of 2026 | Provisional Corporate Income Tax Calculation | 30/01/2027 | Provisional quarterly calculation regulations |
*Note: April 30th and May 1st are public holidays, so the deadline has been moved to the next working day.
Monitoring the tax filing schedule helps accountants closely monitor the 2026 corporate income tax payment deadline. MAN recommends that businesses complete tax payments 1-2 days in advance to avoid network congestion issues with the electronic tax system or bank transfer errors.
Detailed 12-month schedule on corporate income tax deadlines for 2026 and other obligations.
To assist your business, we provide an in-depth analysis of the tax compliance roadmap for each month of 2026.
Phase 1/2026: Focus on settling accounts for the previous year.
January and March are the two busiest periods. January 30, 2026 is the deadline for filing corporate income tax returns for the fourth quarter of 2025. This is when businesses must balance the tax amounts already paid in the previous three quarters to ensure they do not violate Rule 80%.
By March 31, 2026, businesses must submit their financial statements and tax return for 2025. This deadline cannot be extended except in special circumstances. If the final tax amount is higher than the amount already paid in advance, the difference must be settled immediately on this day to meet the deadline for corporate income tax payment in 2026.
Period Q2/2026: Initial tax obligations
Due to the extended holiday period, the deadline for filing corporate income tax returns for the first quarter of 2026 usually falls in early May. Accountants need to prepare revenue and expense data for the first three months of the year to determine the provisional tax amount. Accurately forecasting business results helps businesses be more proactive in meeting the 2026 corporate income tax deadline.
Phase 3 and 4/2026: Acceleration and Review
In the third quarter, July 30, 2026 is the deadline for filing corporate income tax returns for the second quarter. By the end of October, businesses will file for the third quarter. This is a crucial period for reviewing all reasonable and legitimate expenses in preparation for the next year's tax settlement.
Risks and penalties for violating the 2026 corporate income tax payment deadline.
Missing the 2026 corporate income tax deadline will have consequences for businesses that extend beyond just money; it will also affect their tax credit rating.
Penalties for late filing of tax returns
According to Decree 125/2020/ND-CP, the penalty for late filing of tax returns can range from 2 million VND to 25 million VND, depending on the length of the delay. This is separate from the penalty for late payment of corporate income tax by the 2026 deadline.
How to calculate late payment penalties for taxes
|
Late payment penalty = (Amount of tax overdue) x 0.03% x (Number of days overdue) |
Allowing tax arrears to persist beyond the 2026 corporate income tax deadline will unnecessarily increase financial pressure on businesses.
Effective solutions for managing corporate income tax payment deadlines in 2026.
To avoid missing the 2026 corporate income tax deadline, businesses should adopt modern support tools. Using accounting software with tax reminder features is a smart choice. However, the human element remains the most important.
Professional tax reporting services from MAN will give you complete peace of mind regarding the 2026 corporate income tax deadline. We provide a real-time monitoring system, ensuring that all tax returns and payments are processed in accordance with the law.
Develop an internal tax schedule.
Businesses should maintain a separate tax calendar, clearly outlining the 2026 corporate income tax deadlines for each quarter and monthly filing milestones. Weekly checks help detect any discrepancies early.
Optimizing the documentation process
One of the reasons businesses are behind schedule in paying corporate income tax for 2026 is that documents are not arriving in time or have not yet been processed. Standardizing the invoice circulation process is an indirect way to ensure tax payment deadlines are met.
Conclude
The 2026 corporate income tax deadline is a crucial element in corporate finance. Compliance not only helps businesses avoid heavy penalties but also demonstrates professionalism and transparency in management. To ensure all tax obligations are fulfilled perfectly, finding a reputable tax consulting partner is essential.
If your business is concerned about the 2026 corporate income tax deadline or tax settlement, let MAN – Master Accountant Network be your partner. We offer a complete package. auditing services, tax accounting, tax consulting and tax reporting In-depth expertise helps businesses reduce legal risks and focus on business development. Contact MAN for dedicated support today!
Service contact information at MAN – Master Accountant Network
- Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City
- Mobile/Zalo: 0903 963 163 – 0903 428 622
- Email: man@man.net.vn
Content production by: Mr. Le Hoang Tuyen – Founder & CEO MAN – Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.
Frequently Asked Questions about the Corporate Income Tax Deadline for 2026
Even without generating revenue, businesses must still file their annual tax returns on time. However, for quarterly provisional tax payments, if there is no taxable income, no payment is required, but it is still necessary to closely monitor the relevant declaration regulations.
The total provisional tax payments for the four quarters of 2026 must reach at least 80% of the tax amount stated on the 2026 annual tax return. If it is lower, the difference will be subject to late payment penalties starting from the day after the deadline for filing the 2026 corporate income tax return for the fourth quarter.
Businesses can apply for an extension of tax payment deadlines under Article 62 of the Tax Administration Law if they are in a case of force majeure or relocation of production facilities. However, this procedure is very strict and requires approval from the competent tax authority. If a business does not generate revenue, is it still required to comply with the 2026 corporate income tax deadline?
How is the 80% provisional tax rate calculated to ensure timely payment of corporate income tax for 2026?
Is it possible to extend the deadline for filing corporate income tax returns for 2026 if facing financial difficulties?
