Latest tax reporting deadlines for 2026

Tax filing deadlines for 2026 This is crucial information that every accountant and business owner needs to understand in order to effectively manage financial risks. This is especially important in the context of increasingly stringent tax regulations. Tax Administration Law 2019 and Decree 125/2020/ND-CP, Even a delay of just one day can lead to unnecessary penalties for the organization.

Complying with the 2026 tax reporting deadlines not only helps businesses build credibility with tax authorities but also reflects the professional operational capabilities of their accounting department. This article by MAN – Master Accountant Network will systematize all the important timelines for 2026, helping your business build the most efficient plan for filing tax returns and paying taxes.

See more articles at: Legal calendar for February 2026: Deadlines for tax filing, labor reporting, and Lunar New Year holiday (Year of the Horse).

Overview of the roadmap for submitting tax reports in 2026.

The tax reporting deadlines for 2026 are based on fixed timelines as stipulated by current law. (According to Article 44) Tax Administration Law No. 38/2019/QH14, The deadline for filing tax returns for monthly taxes is no later than the 20th day of the month following the month in which the tax liability arises.

For quarterly tax filings, the deadline for submitting tax reports in 2026 is set for the last day of the first month of the following quarter. If the last day of the deadline coincides with a public holiday, the deadline for submission will be the next working day, as per Clause 1, Article 1. Decree 91/2022/ND-CP.

To meet the deadlines for submitting tax reports in 2026, accounting professionals need to apply the following legal regulations in a coordinated manner:

• Tax Administration Law 2019.
• Decree 126/2020/ND-CP provides detailed guidance on the Law on Tax Administration.
• Decree 91/2022/ND-CP amends and supplements several articles of Decree 126.
• Decree 125/2020/ND-CP stipulates administrative penalties for violations related to taxes and invoices.

Detailed schedule for submitting various tax reports in 2026, broken down by month.

Below is a summary table of the detailed tax reporting schedule for 2026, covering all 12 months, including: Value Added Tax (VAT), Personal income tax (PIT) and Corporate income tax (CIT) Estimate.

A detailed summary table of the tax reporting schedule for 2026, broken down by month.

MONTH	DAY	REPORT	LEGAL BASIS
January	20/01/2026	VAT tax return for December 2025	Clause 1, Article 44 of the 2019 Law on Tax Administration
	20/01/2026	Personal Income Tax Return for December 2025	Clause 1, Article 44 of the 2019 Law on Tax Administration
	30/01/2026	Payment of provisional corporate income tax for Q4/2025	Clause 1, Article 55 of the 2019 Law on Tax Administration
	02/02/2026	Submit your VAT tax return for Quarter 4/2025.	Clause 1, Article 44 of the 2019 Law on Tax Administration
	02/02/2026	Submit your VAT tax return for Quarter 4/2025.	Clause 1, Article 44 of the 2019 Law on Tax Administration
February	20/02/2026	VAT tax return for January 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
	20/02/2026	Personal Income Tax Return for January 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
March	20/03/2026	VAT tax return for February 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
	20/03/2026	Personal Income Tax Return for February 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
	31/03/2026	Corporate income tax settlement for 2025	Point a, Clause 2, Article 44 of the 2019 Law on Tax Administration
	31/03/2026	Personal income tax settlement for 2025	Point a, Clause 2, Article 44 of the 2019 Law on Tax Administration
April	20/4/2026	VAT tax return for March 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration Clause 1, Article 1 of Decree 91/2022/ND-CP
	20/4/2026	Personal Income Tax Return for March 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration Clause 1, Article 1 of Decree 91/2022/ND-CP
May	04/5/2026	Payment of provisional corporate income tax for Quarter I/2026	Clause 1, Article 55 of the 2019 Law on Tax Administration Clause 1, Article 1 of Decree 91/2022/ND-CP
	04/5/2026	VAT tax return for Quarter I/2026	Clause 1, Article 44 of the 2019 Law on Tax Administration Clause 1, Article 1 of Decree 91/2022/ND-CP
	04/5/2026	Personal Income Tax Return Form for Quarter I/2026	Clause 1, Article 44 of the 2019 Law on Tax Administration Clause 1, Article 1 of Decree 91/2022/ND-CP
	20/5/2026	VAT tax return for April 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
	20/5/2026	Personal Income Tax Return for April 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
June	22/6/2026	VAT tax return for May 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
	22/6/2026	Personal Income Tax Return for May 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
July	20/7/2026	VAT tax return for June 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration Clause 1, Article 1 of Decree 91/2022/ND-CP
	20/7/2026	Personal Income Tax Return for June 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration Clause 1, Article 1 of Decree 91/2022/ND-CP
	30/7/2026	Payment of provisional corporate income tax for Q2/2026	Clause 1, Article 55 of the 2019 Law on Tax Administration
	31/7/2026	VAT tax return for Quarter 2/2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
	31/7/2026	Personal Income Tax Return Form for Quarter 2/2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
August	20/8/2026	VAT tax return for July 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
	20/8/2026	Personal Income Tax Return for July 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
September	21/9/2026	VAT tax return for August 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration Clause 1, Article 1 of Decree 91/2022/ND-CP
	21/9/2026	Personal Income Tax Return for August 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration Clause 1, Article 1 of Decree 91/2022/ND-CP
October	20/10/2026	VAT tax return for September 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
	20/10/2026	Personal Income Tax Return for September 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
	30/10/2026	Payment of provisional corporate income tax for Q3/2026	Clause 1, Article 55 of the 2019 Law on Tax Administration
	02/11/2026	VAT tax return for Quarter 3/2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
	02/11/2026	Personal Income Tax Return Form for Quarter 3/2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
November	20/11/2026	VAT tax return for October 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
	20/11/2026	Personal Income Tax Return for October 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration
December	21/12/2026	VAT tax return for November 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration Clause 1, Article 1 of Decree 91/2022/ND-CP
	21/12/2026	Personal Income Tax Return for November 2026	Clause 1, Article 44 of the 2019 Law on Tax Administration Clause 1, Article 1 of Decree 91/2022/ND-CP

Analysis of the tax reporting deadlines for Q1 2026

In the early part of the year, the deadline for submitting tax reports for 2026 is extremely stressful for accountants due to its overlap with the previous year's tax settlement. Specifically, businesses must complete their paperwork by March 31, 2026. corporate income tax settlement and personal income tax for the 2025 fiscal year. Early data preparation is a prerequisite to ensure the accuracy of the figures submitted to the tax authorities.

Tax filing deadlines for 2026, Q2 and Q3.

Mid-year is typically the focus for monthly and quarterly filings. Pay particular attention to the filing schedule for these types of documents. tax reporting In 2026, the deadlines are the 20th of each month. If accountants don't set up an automatic reminder system, it's easy to forget to submit a "blank" tax return even if the business doesn't have any buying or selling activity during the period.

Regulations on provisional payment of Corporate Income Tax (CIT) in 2026

Besides the deadlines for submitting tax reports in 2026, the obligation to make provisional corporate income tax payments is also an important issue to consider. According to Decree 91/2022/ND-CP, the total amount of provisional corporate income tax paid for the four quarters must not be less than 80% of the corporate income tax payable according to the annual tax return.

This requires accountants to accurately estimate profits to match the tax reporting schedule for 2026. If underpaid compared to the 80% threshold, businesses will have to pay late payment penalties on the underpaid tax amount from the day following the deadline for the provisional corporate income tax payment for the fourth quarter at the beginning of the following year.

Penalties for violating the deadlines for submitting tax reports in 2026.

Neglecting deadlines for submitting various documents. tax reporting The year 2026 will lead to strict financial penalties under Article 13 of Decree 125/2020/ND-CP. The penalties are determined based on the number of days of late filing, ranging from a warning to a fine of up to 25 million VND depending on the severity of the violation.

The penalty range for late filing is from 1 to 90 days.

• Delayed by 1-5 days: A warning will be issued if there are mitigating circumstances.
• Delayed from 1 to 30 days: A fine of between 2,000,000 and 5,000,000 VND will be imposed.
• Delayed by 31-60 days: A fine of between 5,000,000 and 8,000,000 VND will be imposed.
• Delayed by 61-90 days: A fine of between 8,000,000 and 15,000,000 VND will be imposed.

The heaviest penalties for missing tax reporting deadlines in 2026.

When businesses are more than 90 days late in filing tax returns, the penalty can reach up to VND 25,000,000 if there is any tax payable. Even if no tax is due, the failure to file tax returns is still subject to a penalty of VND 8,000,000 to VND 15,000,000. This is a significant legal risk that those preparing to file tax returns in 2026 should absolutely avoid.

Tips for optimizing your tax filing schedule in 2026

To effectively manage the deadlines for submitting tax reports in 2026, businesses should implement technological solutions and internal control processes. Maintaining valid digital signatures and a stable internet connection during peak periods (the 20th or end of each quarter) is crucial to avoid infrastructure failures that cause delays.

Furthermore, when preparing tax returns for 2026, accountants need to carefully check the information on the return before digitally signing it. Small errors in tax identification numbers or tax periods can cause the return to be rejected by the system, inadvertently placing the business in the late filing category even if it submitted on time.

Conclude

The 2026 tax reporting deadlines serve as a guiding principle, helping businesses operate in an orderly manner and avoid unnecessary financial losses. Understanding these deadlines is not only the responsibility of accountants but also demonstrates the proactive approach of managers in regulating cash flow and tax payments.

If your business is having difficulty managing the deadlines for submitting tax returns in 2026, please contact us immediately. MAN – Master Accountant Network. We offer a comprehensive ecosystem of services:

• Auditing: Ensure the accuracy and integrity of financial reporting.
• Tax accounting: Comprehensive management of tax reporting deadlines for 2026.
• Tax reporting: Optimizing tax obligations in accordance with the law.
• Tax settlement: Providing support in explaining data directly to relevant authorities.

Let MAN be your business partner, relieving the pressure of tax reporting deadlines for 2026 so you can focus on sustainable business development!

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 2026 Tax Filing Deadlines

What if the last day of the tax filing deadline falls on a Sunday?

According to Decree 91/2022/ND-CP, the deadline will be moved to the following Monday. This is a beneficial regulation that gives businesses more flexibility in scheduling the submission of various tax reports for 2026.

Should newly established businesses in 2026 file taxes monthly or quarterly?

Newly established businesses are typically required to file VAT returns quarterly. However, the business needs to register a suitable filing method in writing to agree on a schedule for submitting tax reports for 2026 with the relevant tax authority.

Will I be penalized for not submitting the related-party transaction appendix?

Yes. The lack of accompanying appendices to the corporate income tax return will result in a fine of 8-15 million VND according to Decree 125, even if the official deadline for submitting tax reports for 2026 has already been completed.