2026 Tax Calendar Creating compliance and sustainable value for the Enterprises
HAPPY NEW YEAR OF THE HORSE 2026 The Executive Board of Deloitte Vietnam wishes your Company a New Year filled with Peace and Prosperity! Welcoming the Lunar New Year, Deloitte Vietnam is pleased to introduce the Tax Compliance Calendar - Creating compliance and sustainable value for the Enterprise for the year 2026. This calendar is compiled and updated by Deloitte Vietnam with information on tax
declaration and payment according to current regulations, to support Customers and Partners in internal monitoring to ensure compliance and compliance purposes. Implement tax obligations in a timely manner. Thereby improving efficiency and minimizing tax risks for business activities on the path of sustainable development of the enterprise.
Deloitte Vietnam is always honored to accompany with the valuable Clients and Partners!
ABBREVIATION SHUI
Social, Health, Unemployment Insurance
PIT
Personal Income Tax
VAT
Value Added Tax
CIT
Corporate Income Tax
FCWT
Foreign Contractor Withholding Tax
COLOR CODE •
Public holiday
•
Monthly VAT, PIT, FCWT declaration and payment
• •
Quarterly VAT, PIT declaration and payment Quarterly provisional CIT payment
• •
PIT, CIT annual finalization and payment Annual Transfer Pricing Declaration
•
Monthly Social, Health, Unemployment Insurance payment
Employment management: • Annual report on Unemployment Contributions • Report on the changes of employment • Notice on the changes of the employment • Report on Labor Accidents • Report on employment of foreign employees • Annual report on the recruitment and assignment of Vietnamese employees (working for foreign entity, foreign individual in Vietnam)
For your convenience during use, you can click the icon MONTH in the position between two calendars to switch between months of the year.
01
MONDAY
TUESDAY
WEDNESDAY
THURSDAY
01
FRIDAY
SATURDAY
SUNDAY
02
03
04
New Year’s Day
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12TH ANNIVERSARY 01 January 2014 01 January 2026
The 2013 Constitution was in effect The 2013 Constitution of the Socialist Republic of Vietnam was adopted by the 13th National Assembly at its 6th Session and officially took effect from 01 January 2014. This is a document that lays a solid political-legal foundation for the cause of building, protecting, and developing the country, as well as international integration in the new era1.
02 Notice on the changes of the employment for December 2025 (if any) ___________ •
1–2
09 • Annual report on Labor Accidents for 2025 ___________
14
3–4
•
Annual report on Unemployment Contributions for 2025 ___________
5–6
20
7–8
Monthly VAT, PIT, FCWT declaration and payment for December 2025 ___________ •
30 Quarterly provisional CIT payment for Quarter IV of 2025 ___________ •
1 Government News, Glorious Horse Years in the Nation's History, 31 January 2014
9 – 10
11 – 12
MONDAY
TUESDAY
WEDNESDAY
THURSDAY
FRIDAY
SATURDAY
SUNDAY
01
02
03
04
05
06
07
08
09
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02 96th ANNIVERSARY
16
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19
Lunar New Year
Lunar New Year
Lunar New Year
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23
20
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22
On 03 February 1930, the conference establishing the Communist Party of Vietnam took place under the chairmanship of Comrade Nguyen Ai Quoc. The birth of the Party is a brilliant milestone in the history of the Vietnamese revolution, opening a new era in the cause of national liberation2.
02 Quarterly VAT, PIT declaration and payment for Quarter IV of 2025 • Notice on the changes of the employment for January 2026 (if any) ___________ •
23 •
Monthly VAT, PIT, FCWT declaration and payment for January 2026
___________
27 •
Monthly SHUI payment for January 2026
2 Government News, Glorious Horse Years in the Nation's History, 31 January 2014
03 February 1930 – 03 February 2026
The founding of the Communist Party of Vietnam
MONDAY
03
TUESDAY
WEDNESDAY
THURSDAY
FRIDAY
SATURDAY
SUNDAY
01
02
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1260th ANNIVERSARY 16
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31
The year 766 – The year 2026
The uprising of Phung Hung
In 766, Phung Hung launched a major uprising against the Tang colonial administration. When he died (in 791), the people built a temple in his honor and bestowed on him the title “Bo Cai Dai Vuong” to commemorate his merits in fighting the invaders and saving the people3.
02 Notice on the changes of the employment for February 2026 (if any) _____________ •
20
1–2
3–4
•
5–6
31
7–8
Monthly VAT, PIT, FCWT declaration and payment for February 2026 _____________ Annual PIT (declared on the company's tax form), CIT finalization (TP Forms attached) and payment for fiscal year ended 31 December 2025 • Monthly SHUI payment for February 2026 ___________ •
3 Government News, Glorious Horse Years in the Nation's History, 31 January 2014
9 – 10
11 – 12
MONDAY
TUESDAY
WEDNESDAY
THURSDAY
01
02
03
FRIDAY
04
SATURDAY
05
SUNDAY
06
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08
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26 Hung Kings' Commemorati on Day
27
28
29
30 Reunification Day
On 21 July 1954, the Geneva Accords were signed, ending the war and restoring peace in Indochina. This event marked the victorious conclusion of our people's resistance war against French colonialism and completely ended nearly 100 years of domination by old colonialism in Vietnam4.
02 Notice on the changes of the employment for March 2026 (if any) _____________ •
20 Monthly VAT, PIT, FCWT declaration and payment for March 2026 _____________ •
29 •
Monthly SHUI payment for March 2026
_____________
4. Government News, Geneva Accords 1954: A Historic Milestone in Vietnam's Diplomacy, 25 April 2024
04
72th ANNIVERSARY 21 July 1954 – 21 July 2026
The Geneva Accords were signed
05 72th ANNIVERSARY 07 May 1954 – 07 May 2026
Dien Bien Phu Victory
MONDAY
TUESDAY
WEDNESDAY
THURSDAY
FRIDAY
01
SATURDAY
SUNDAY
02
03
International Labor Day
04
05
06
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The Dien Bien Phu Campaign lasted 56 days and nights (March 13–May 7, 1954), culminating in the "glorious victory that resounded across the five continents and shook the world". This was a key factor leading to the signing of the Geneva Accords, ending the war and restoring peace in Vietnam 5.
04
1–2
•
Quarterly provisional CIT payment for Quarter I of 2026
•
Quarterly VAT, PIT declaration and payment for Quarter I of 2026
•
Annual PIT finalization and payment of year 2025 for individual filing. Notice on the changes of the employment for April 2026 (if any)
•
___________
20 Monthly VAT, PIT, FCWT declaration and payment for April 2026 ___________ •
29 •
5 Government News, Glorious Horse Years in the Nation's History, 31 January 2014
Monthly SHUI payment for April 2026
3–4
5–6
7–8
9 – 10
11 – 12
WEDNESDAY
THURSDAY
01
MONDAY
02
TUESDAY
03
04
05
FRIDAY
06
SATURDAY
07
SUNDAY
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Faced with the perilous fate of the nation as the MongolYuan forces plotted their second invasion of our country, the Tran dynasty convened the Binh Than Conference to plan the defense against the invading army in October of 12826.
02 Notice on the changes of the employment for May 2026 (if any) ___________ •
04 Report on the changes of employment first half of 2026 ___________ •
22 Monthly VAT, PIT, FCWT declaration and payment for May 2026 ___________ •
30 •
•
Annual CIT finalization (TP Forms attached) and payment for fiscal year ended 31 March 2026 (if any) Monthly SHUI payment for May 2026
6 Government News, Glorious Horse Years in the Nation's History, 31 January 2014
06 744th ANNIVERSARY The year 1282 – the year 2026
Binh Than conference
MONDAY
07
TUESDAY
WEDNESDAY
THURSDAY
01
02
03
FRIDAY
04
SATURDAY
05
SUNDAY
06
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240th
ANNIVERSARY The year 1786 – The year 2026
Ending the TrinhNguyen Division On 21 July 1786, Nguyen Hue led his army into Thang Long, overthrew the Trinh regime, and from then on, our country ended the Trinh–Nguyen Division that had lasted for nearly 300 years7.
02 •
Notice on the changes of the employment for June 2026 (if any)
_________
03 •
Report on Labor Accidents in the first 6 months of the year 2026
____________
1–2
3–4
20 Monthly VAT, PIT, FCWT declaration and payment for June 2026 ____________ •
30 • Quarterly provisional CIT payment for Quarter II of 2026. ____________
5–6
7–8
9 – 10
31 • •
Quarterly VAT, PIT declaration and payment for the Quarter II of 2026. Monthly SHUI payment for June 2026
7 Government News, Glorious Horse Years in the Nation's History, 31 January 2014
11 – 12
MONDAY
TUESDAY
WEDNESDAY
THURSDAY
FRIDAY
SATURDAY
SUNDAY
01
02
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08
768th ANNIVERSARY The year 1258 – The year 2026
31
In 1258, Yuan general Uriyangqatai led 30,000 cavalry and infantry along the Red River to invade Dai Viet. Tran Thai Tong deployed Tran Quoc Tuan to hold the border at Binh Le Nguyen, then withdrew southward using the “scorch earth" strategy, abandoning Thang Long for Thien Mac; as the Yuan troops ran short of supplies and wavered, the Tran forces launched a fierce counterattack at Dong Bo Dau, driving the invaders back to Yunnan and securing victory8.
03 •
The first resistance war against the Mongol–Yuan invaders ended in victory
Notice on the changes of the employment for July 2026 (if any)
___________
20 •
Monthly VAT, PIT, FCWT declaration and payment for July 2026.
___________
31 • •
Monthly SHUI payment for July 2026 Notice on the changes of the employment for August 2026 (if any)
8 Government News, Glorious Horse Years in the Nation's History, 31 January 2014
09 1476th
ANNIVERSARY The year 550 – The year 2026
MONDAY
TUESDAY
WEDNESDAY
THURSDAY
SATURDAY
SUNDAY
01
02
03
04
FRIDAY
05
06
Vietnam National Day
07
08
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the establishment of the Van Xuan state, the northern Trieu Quang Phuc Since feudal regimes had always sought to dominate our country. Trieu Quang Phuc launched a counteroffensive, recapturing Long Bien reclaimed Citadel and regaining national independence across the land in the first lunar month of the year 550 . 1–2 independence 9
21
3–4
Monthly VAT, PIT, FCWT declaration and payment for August 2026. ____________
5–6
•
30 • •
Annual CIT (attached TP forms) finalization and payment for financial year ended 30/06/2026. Monthly SHUI payment for August 2026.
7–8
9 – 10
11 – 12
9 Government News, Glorious Horse Years in the Nation's History, 31 January 2014
MONDAY
TUESDAY
WEDNESDAY
THURSDAY
FRIDAY
SATURDAY
SUNDAY
01
02
03
04
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10
72th ANNIVERSARY 10 October 1954 – 10 October 2026
The Liberation of the Capital (10 October 1954) affirmed the complete victory of our military and people in the resistance war against French colonial invasion, opening a new chapter in the thousand-year civilized history of Thang Long – Dong Do – Ha Noi10.
02
Hanoi Liberation Day
Notice on the changes of the employment for September 2026 (if any) ___________ •
20 •
Monthly VAT, PIT, FCWT declaration and payment for September 2026
___________
30 • •
Quarterly provisional CIT payment for Quarter III of 2026 Monthly SHUI payment for September 2026
10 Bao dien tu Chinh phu, Liberation of the Capital (10/10): Opening a New Phase in the Thousand-Year History of Culture and Civilization, 10 October 2024
MONDAY
11
600th ANNIVERSARY 07 November 1426 – 07 November 2026
Tot Dong – Chuc Dong Victory
TUESDAY
WEDNESDAY
THURSDAY
FRIDAY
SATURDAY
SUNDAY
01
02
03
04
05
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In 1426, the Lam Son insurgent army led by Le Loi won a great victory over the Ming forces at Tot Dong – Chuc Dong. This victory laid the groundwork for our people’s war of national independence to enter a new stage of development11. 1–2
02
3–4
Quarterly VAT, PIT declaration and payment for Quarter III of 2026 • Notice on the changes of the employment for October 2026 (if any) ___________
5–6
20
7–8
Monthly VAT, PIT and FCWT declaration and payment for October 2026 ___________
9 – 10
•
•
30 •
Monthly SHUI payment for October 2026
11 Government News, Glorious Horse Years in the Nation's History, 31 January 2014
11 – 12
MONDAY
TUESDAY
WEDNESDAY
THURSDAY
SATURDAY
SUNDAY
01
02
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04
FRIDAY
05
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The Nghe-Tinh Soviet Movement high tide (1930-1931) was the first mass worker-peasant revolutionary movement led by the Communist Party of Vietnam. Although it existed only briefly, the Nghe-Tinh Soviet Movement affirmed the power of the worker-peasant masses, demonstrated the heroic spirit and revolutionary capacity of the Vietnamese working people, and contributed to forging forces for the victorious August Revolution later12.
02 •
Notice on the changes of employment of November 2026 (if any)
___________
04 • Annual report on changes of employment for 2026 ___________
21 Monthly VAT, PIT and FCWT declaration and payment for November 2026 ___________ •
31 • •
Annual CIT finalization (TP Forms attached) and payment for fiscal year ended 30 September 2026 Monthly SHUI payment for November 2026
12 Bao Nhan dan, Nguyen Ai Quoc and the Nghe-Tinh Soviet Movement, 01 October 2020
12
96th ANNIVERSARY The year 1930 – The year 2026
The Nghe-Tinh Soviet Movement
Tax and Legal Services With the aim of being a one-stop tax advisor providing practical solutions throughout your investment journey and lifecycle in Vietnam, Deloitte commits to the integration of technical and industry expertise, innovative ideas and a global network of talents, in delivering services of the highest-quality to our clients:
1. Market Entry
2. Operational Excellence
Entering a new market provides many opportunities for investors, but may open the door to potential risks. Our “Market entry” solution package provides dedicated professional support to foreign investors exploring opportunities, mitigating risks and smoothly accommodating their presence in Vietnam.
Enhancing compliance with various tax laws in Vietnam, both direct and indirect tax, as well as exploring tax saving opportunities during your daily business is the mission.
Investment Advisory
To help you identify the risks that could cause tax exposure and initiate tailored and business oriented solutions for tax compliance purposes.
To advise on Vietnam tax implications, available incentives and investment procedure from pre- and post-investment decision up to official operation. Licensing To assist you during the process of obtaining the necessary business license and certificate for operation in Vietnam.
Direct & Indirect Tax Compliance
Global Employer Services In response to global mobility of workforce, our seamless network of professionals will help you to comply with local immigration and personal income tax requirements. Tax Incentive Screening & Planning This service aims to help you be aware of and obtain the optimal tax incentive scheme available for your Vietnam investment. Tax Retainer Allows you to regularly contact our experts via phone, email, meeting to discuss your tax and business concerns during daily operations within a budgeted time and fee.
3. Structuring & Transformation
4. Market Exit
To adapt with market challenges, streamline business processes, or simply, reduce effective tax rates, company or corporate restructuring could bring certain tax benefits and synergies.
Eventually, when the investment is mature enough, you might consider to exit the market by either transferring the investment project, capital, repatriating the profit or liquidating the operation in Vietnam, we are able to help you in facilitating the processes.
M&A From planning to execution and Post Merger Integration (PMI), our experience and fluency in tackling difficulties during M&A process shall be your advantage in handling M&A in Vietnam. Transaction Advisory Upon entering a transaction, comprehensive analysis on tax implications should be undertaken to mitigate potential risks in the future. Tax Due Diligence To help identify potential tax liabilities of the target and advise mitigation for both the buy-side and sellside.
International Tax To advise and assist the group’s cross-border compliance in relation to multinational company’s arrangement with reference to Major Policy Reform (OECD development, etc.), BEPS implementation and unilateral measures.
Liquidation Advisory To advise on a strategic plan and how to implement the company’s dissolution to optimize costs and comply with Vietnamese laws. Profit Repatriation Compliance To help evaluate the conditions required by Vietnam regulations, as well as facilitating the administration procedures.
In addition to the services designated specifically for each investment phase, we also offer our extensive support with the following services regarding transfer pricing, international trade and domestic controversy during all investment phases:
Transfer Pricing As a result of globalization in business operations intra-group transactions of multinational enterprises, are under increasing scrutiny by the Vietnam Tax authority. Our Transfer Pricing team in Vietnam, is part of a global network of subject matter experts, having deep technical knowledge, and multi-industry experience. Our Transfer Pricing team is committed to delivering the full range of Transfer Pricing lifecycle services, including: Plan, Streamline, Manage and Resolve.
Trade Operation Our specialist team has in-depth knowledge of customs and trade regulations, with a proven track record in providing sound and practical solutions, on how the complex rules can be applied in practice. Our subject matter expertise is extensive, and includes: •
Global trade planning to optimize supply chains to be duty efficient
•
Customs valuation, Tariff Classification, and Origin (including FTA compliance analysis)
•
Trade compliance; Post-Clearance Customs Audit (PCA) assistance; solutions to manage customs compliance
•
Dispute Resolution and controversy support including appeals and refund claims; and Import/Export controls
Tax Controversy With former government officials having in-depth understanding and strong experience of working with various authorities, our Tax Controversy team has been built to differentiate us, to provide a thorough cross-functional perspective and is key to acclaimed success and client's satisfaction. Our Tax Controversy team is able to effectively assist clients any of the phases of prevention, management and settlement to handle tax/customs controversial issues in audit assistance; tax petition/appeal; tax refund; policies revision etc.
Vietnam Tax Firm of the Year (2021 – 2025) Vietnam Transfer Pricing Firm of the Year Vietnam Tax Disputes Firm of the Year
Contact us Bui Tuan Minh Country Tax & Legal Leader mbui@deloitte.com
Thomas McClelland Tax Partner tmcclelland@deloitte.com
Bui Ngoc Tuan Tax Partner tbui@deloitte.com
Phan Vu Hoang Tax Partner hoangphan@deloitte.com
Dinh Mai Hanh Tax Partner handinh@deloitte.com
Vo Hiep Van An Tax Partner avo@deloitte.com
Vu Thu Nga Tax Partner ngavu@deloitte.com
Tat Hong Quan Tax Partner quantat@deloitte.com
Vu Thu Ha Tax Partner hatvu@deloitte.com
Dang Mai Kim Ngan Tax Partner ngandang@deloitte.com
Pham Quynh Ngoc Legal Partner ngocpham@deloitte.com
Tran Quoc Thang Tax Partner qthang@deloitte.com
Vu Minh Ngoc Tax Partner ngocmvu@deloitte.com
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