Vietnam tax deadlines and compliance services
A foreign-invested company in Vietnam files VAT and PIT monthly or quarterly, pays provisional CIT every quarter, and closes the year with audited financial statements by 31 March. Our Ho Chi Minh City team files every return on time, and the calendar below shows each deadline for 2026 and 2027.
What Vietnam compliance covers
A foreign-invested enterprise (FIE) in Vietnam carries the same compliance load as any local company, with a few extras: an annual independent audit, transfer pricing documentation, and investment and statistical reporting. Filing frequency depends on revenue. Companies with prior-year revenue up to VND 50 billion file VAT and PIT quarterly, and larger ones file monthly. Every FIE pays provisional corporate income tax each quarter and finalizes the year within 90 days of year-end.
Missing a deadline brings an administrative fine plus late-payment interest of 0.03% a day on any unpaid tax. Repeated slips draw tax audits and larger penalties. Running the calendar yourself is doable; doing it reliably across every period is what our team handles.
Vietnam compliance calendar
Every recurring tax and reporting deadline a foreign-invested enterprise faces in a year, on one calendar. Set your company's profile and the calendar shows only the obligations that apply to you.
Never track these deadlines yourself
We run the full compliance cycle for foreign-invested enterprises: monthly or quarterly VAT and PIT, provisional CIT, social insurance, and the annual CIT and PIT finalizations with audited financial statements, all filed on time. You get a clean compliance record without the calendar.
About these dates
Recurring deadlines for a calendar-year foreign-invested enterprise, filed through the eTax portal. Monthly filers submit VAT and PIT by the 20th of the following month; quarterly filers submit VAT and PIT by the last day of the first month of the next quarter. Every company pays provisional CIT by the 30th day of the first month of the next quarter. Social insurance contributions are due monthly. The annual CIT and PIT finalizations and audited financial statements are due within 90 days of year-end, so 31 March, and individuals who self-file have until 30 April. Deadlines that fall on a weekend or public holiday move to the next working day, and the dates shown already include those moves. The business license fee was abolished from 1 January 2026. Foreign Contractor Tax, transfer pricing documentation, and investment and statistical reports are not shown here. Confirm against Vietnam's tax authority before relying on any date.
The filings outside the tax calendar
Tax returns are only part of it. A foreign-invested company also reports its accounts and its investment project, and keeps its registered details and ownership records current. Vietnam has no annual return to the company registry; instead, every change is filed as it happens.
| Filing | Deadline | Filed with |
|---|---|---|
| Audited financial statements | Within 90 days of year-end, so 31 March | Tax office, statistics office, and the provincial Department of Finance |
| Investment project reports | Quarterly and annually | The investment registration authority, through the National Investment Information System |
| Changes to registered details (legal representative, address, owners, charter capital) | Within 10 days of the change | The business registration office |
| Beneficial ownership records | At registration, and within 10 days of any change | The business registration office; the company keeps the records |
| Charter capital contribution | Within 90 days of the enterprise registration certificate | Paid into the company’s direct investment capital account |
Beneficial owners are the individuals who hold 25% or more of the company or control it. Companies registered before 1 July 2025 add this information with their next registration change.
What our Ho Chi Minh City team handles
Every filing on the calendar, run end to end. You see one monthly summary and approve.
Monthly and quarterly filings
VAT, PIT withholding, and provisional CIT prepared, reviewed, and filed on time through the eTax portal.
Payroll and social insurance
Monthly payroll run, employee PIT withheld, and social, health, and unemployment insurance contributions paid by the end of each month.
Annual finalization and audit
Year-end CIT and PIT finalizations within 90 days, plus the audited financial statements every FIE must submit.
Risk monitoring
We flag the items the calendar does not show, such as Foreign Contractor Tax, transfer pricing documentation, and investment and statistical reports, so they do not slip.
How compliance slips in Vietnam
The most common slips are not exotic. A late VAT filing triggers a fixed administrative fine plus 0.03% per day late-payment interest on the unpaid amount. Missing the annual financial statements deadline (31 March for a calendar-year FIE) draws a larger fine and can flag your file at the Department of Finance. The annual PIT finalization slips most often where the company assumed an employee was self-finalizing. Employer and employee finalizations both exist, and they are not interchangeable.
Foreign Contractor Tax is the silent risk: it applies to payments your Vietnamese company makes to overseas service providers for work consumed in Vietnam, with rates depending on the activity. It is not on the recurring calendar because it is event-driven, and many FIEs do not realize it applies until an audit. We track it on a contract-by-contract basis.
Vietnam compliance questions
What foreign founders ask about running the year in Vietnam.
What are the main tax deadlines in Vietnam in 2026?
Monthly filers submit VAT and PIT by the 20th of the following month. Quarterly filers submit them by the last day of the first month of the next quarter. Provisional CIT is paid by the 30th day of the first month of each quarter, social insurance by the end of each month, and the annual CIT and PIT finalizations and audited financial statements by 31 March. Deadlines that fall on a weekend or holiday move to the next working day, so in 2026 the Q1 deadline is 4 May and the January returns were due 23 February, after Tet.
Does my company file VAT and PIT monthly or quarterly?
New companies start on quarterly filing, and most foreign-invested enterprises stay there because their revenue is VND 50 billion or less. Once prior-year revenue crosses that threshold, you move to monthly filing for the following year.
Are the annual financial statements mandatory for foreign-invested enterprises?
Yes. Every FIE must submit audited annual financial statements within 90 days of year-end (31 March for calendar-year companies), regardless of size. The audit must be performed by an independent licensed auditor; we manage that end to end.
What is provisional CIT and why is it on the calendar?
Provisional CIT is a quarterly prepayment based on your projected taxable profit. No quarterly CIT return is filed, but the prepayment is due by the 30th day of the first month of the next quarter. The annual finalization (Form 03/TNDN) reconciles the full year and pays any balance.
Does a Vietnamese company file an annual return?
Not to the company registry. Vietnam has no annual return in the Singapore sense. Instead, changes to registered details, such as a new legal representative, address, or owner, must be filed within 10 days of the change. The yearly reporting is the audited financial statements by 31 March and the investment project reports.
What is Foreign Contractor Tax?
Foreign Contractor Tax (FCT) is the withholding tax that applies when your Vietnamese company pays an overseas service provider for work consumed in Vietnam. Rates depend on the activity, and the obligation falls on the Vietnamese payer. It is event-driven, so it is not on this recurring calendar, but it is a common audit finding and we track it case by case.
What happens if I miss a deadline?
A fixed administrative fine applies for the late filing itself, plus 0.03% per day late-payment interest on any unpaid amount. A return filed more than 90 days late with tax still owed can be treated as tax evasion, with much heavier penalties.
Can a dormant company skip compliance?
Not unless you register a temporary business suspension. A company that is simply inactive still files its returns, often as nil returns, plus the year-end finalization and financial statements. Registering a suspension pauses the filings for the suspended period. The annual business license fee no longer applies, as it was abolished from 1 January 2026.
Talk to our Vietnam team
Tell us your filing frequency, employee count, and any contracts with overseas providers. Our Ho Chi Minh City team will scope the compliance work, take over the calendar, and run it end to end.
Sài Gòn, Hồ Chí Minh, Vietnam