More than 40 economic sectors and fields apply extension of tax and land rent payment deadlines
Decree No. 245/2026/ND-CP clearly stipulates economic sectors and fields that have their tax and land rent payment deadlines extended in 2026.
The Government issued Decree No. 245/2026/ND-CP extending the deadline for payment of value-added tax, corporate income tax, personal income tax and land rent in 2026.
Accordingly, the subjects of application are enterprises, organizations (including branches and affiliated units that carry out separate VAT declarations, separate corporate income tax declarations with directly managing tax authorities), households, individuals, business households, individual businesses, production and business activities in specific economic sectors and fields and incurring value-added tax (VAT), corporate income tax (CIT), personal income tax (PIT) or land rent for extended periods as prescribed.
List of 43 economic sectors and fields with extended deadlines for tax payment and land rent:
1. Agriculture, forestry and fishery.
2. Production and processing of food.
3. Weave.
4. Production of costumes.
5. Production of leather and related products.
6. Wood processing and production of products from wood, bamboo, rosewood (excluding beds, cabinets, tables, chairs); production of products from straw, rice straw and braided materials.
7. Production of paper and paper products.
8. Production of rubber and plastic products.
9. Production of products from other non-metallic minerals.
10. Metal production.
11. Mechanical processing; metal processing and coating.
12. Manufacturing electronics, computers and optical products.
13. Production of automobiles and vehicles with other engines.
14. Production of beds, cabinets, tables, chairs.
15. Construction.
16. Transportation, warehousing.
17. Accommodation and catering services.
18. Education and training.
19. Health and social assistance activities.
20. Real estate business activities.
21. Labor and employment service activities.
22. Activities of travel agents, tour business and other tourism-related activities.
23. Creative arts activities and performing arts.
24. Activities of libraries, archives, museums and other cultural activities.
25. Sports, entertainment and recreational activities.
26. Film screening activities.
27. Production of supporting industrial products prioritized for development.
28. Production of key mechanical products.
29. Publishing activities.
30. Production of feature films, videos, television programs, recording and music publishing.
31. Activities of program development, broadcasting, news and distribution of other content.
32. Computer programming, consulting services and related activities.
33. Information technology infrastructure, data processing, storage and other related information services.
34. Exploitation of crude oil and natural gas (no extension for corporate income tax on crude oil, condensate, natural gas collected under agreements and contracts).
35. Mining support service activities.
36. Produce drinks.
37. Printing, copying records of all kinds.
38. Production of coke, refined petroleum products.
39. Production of chemicals and chemical products.
40. Manufacturing products from precast metals (excluding machinery and equipment).
41. Production of motorbikes and motorcycles.
42. Repair, maintenance and installation of machinery and equipment.
43. Drainage and wastewater treatment.
Decree No. 245/2026/ND-CP also applies to small and micro enterprises identified according to the provisions of the Law on Supporting Small and Medium Enterprises (2017) and Decree No. 80/2021/ND-CP, including branches and affiliated units implementing separate VAT declaration, separate CIT declaration with the directly managing tax authority, incurring VAT, CIT or land rent amounts for extended periods according to regulations.
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