Extension of tax and land rent payment deadline in 2025
In April 2025, the Government issued a number of important tax policies to support businesses and individuals. Below is a detailed summary of the policies that are in effect from April to the end of June 2025 or the end of 2025:
* Extension of tax and land rent payment deadline in 2025
On April 2, 2025, the Government issuedDecree No. 82/2025/ND-CPon extending the deadline for payment of value added tax (VAT), corporate income tax (CIT), personal income tax (PIT) and land rent in 2025.
Applicable objects:Enterprises, organizations, households, business households and individuals operating in economic sectors such as agriculture, forestry, fisheries, manufacturing, food processing, textiles, construction, transportation, tourism, accommodation and catering.
-Renewal content:
+VAT:
6-month extension for VAT payable arising in the tax period of February and March 2025; 5-month extension for VAT payable arising in the tax period of April, May and June 2025.
The extension period is calculated from the end date of the tax payment deadline as prescribed.
+ Corporate income tax:
5-month extension for provisional corporate income tax payments for the first and second quarters of 2025.
+VAT and personal income tax of business households and individuals:
Extend the deadline for paying taxes arising in 2025 to December 31, 2025.
+Land rent:
6-month extension for 50% of the land rent payable in 2025, with a deadline of May 31, 2025.
This Decree takes effect from the date of signing (April 2, 2025) to December 31, 2025. After the extension period, the deadline for paying taxes and land rents will be implemented according to current regulations.
*Extension of the deadline for paying special consumption tax on domestically produced or assembled cars
Also on April 2, 2025, the Government issuedDecree No. 81/2025/ND-CPon extending the deadline for paying special consumption tax on domestically produced or assembled automobiles.
Renewal content:Extension of the deadline for payment of special consumption tax for taxes payable arising in the tax period from March to May 2025. The extension period is 6 months from the end date of the tax payment deadline as prescribed.
Note:This Decree takes effect from the date of signing and promulgation (April 2, 2025) to December 31, 2025. After the extension period, the payment of special consumption tax on domestically manufactured or assembled automobiles will be implemented according to current regulations.
*VAT reduction until June 30, 2025
Previously, on December 31, 2024, the Government issuedDecree No. 180/2024/ND-CPregulating the VAT reduction policy according to Resolution No. 174/2024/QH15 of the National Assembly. This Decree takes effect from January 1, 2025 to June 30, 2025.
Tax reduction content:Reduce 2% VAT rate for groups of goods and services currently subject to a tax rate of 10%, bringing the tax rate down to 8%. For businesses calculating VAT using the percentage method on revenue, the percentage rate for calculating VAT is reduced by 20% when issuing invoices for goods and services subject to tax reduction.
The groups of goods and services eligible for tax reduction are specifically stipulated in the appendices attached to the Decree. In case goods and services are not subject to VAT or are subject to a tax rate of 5% according to the provisions of the Law on VAT, they are not eligible for tax reduction according to this Decree.
