Extension of Tax and Land Rent Payment Deadlines in 2025: Key Points Businesses Need to Know

On April 2, 2025, the Government officially issued Decree No. 82/2025/NĐ-CP on extending tax and land rent payment deadlines for enterprises, organizations, household businesses, and individual business households in 2025.

1️⃣ Eligible Entities

According to Decree 82/2025/NĐ-CP, eligible entities include enterprises, organizations, households, and individual business households that generate revenue in 2024 or 2025. These entities must operate in specific sectors such as agriculture, manufacturing, construction, transportation, accommodation and food services, education, healthcare, and other service industries. Small and medium-sized enterprises (SMEs) under current regulations are also eligible. Identifying the correct industry and revenue is essential to benefit from the policy. This regulation aims to promptly support entities affected by economic challenges and facilitate the recovery of production and business activities in 2025.

2️⃣ Extension Period for Value-Added Tax (VAT) Payment

The extension period for VAT payment is defined as follows:

• Tax period February 2025: Extended deadline – no later than September 20, 2025
• Tax period March 2025: Extended deadline – no later than October 20, 2025
• Tax period April 2025: Extended deadline – no later than October 20, 2025
• Tax period May 2025: Extended deadline – no later than November 20, 2025
• Tax period June 2025: Extended deadline – no later than December 20, 2025
• Quarter I/2025: Extended deadline – no later than October 31, 2025
• Quarter II/2025: Extended deadline – no later than December 31, 2025

3️⃣ Extension Period for Corporate Income Tax (CIT) Payment

The extension applies to the provisional CIT payments for Q1 and Q2 of 2025, which are extended by 3 months from the deadlines stipulated in the Law on Tax Administration. This extension gives businesses additional time to manage their finances and maintain cash flow during uncertain economic conditions. However, businesses must closely monitor the new deadlines to ensure compliance. This is one of the Government’s practical financial support measures for 2025.

4️⃣ Extension of VAT and PIT Deadlines for Household Businesses and Individual Entrepreneurs

According to Decree 82/2025/NĐ-CP, household businesses and individual entrepreneurs operating in the economic sectors and fields specified in Clauses 1, 2, and 3 of Article 3 will be granted an extension for the payment deadlines of value-added tax (VAT) and personal income tax (PIT) incurred in 2025.

The latest deadline for tax payment is December 31, 2025.

5️⃣ Extension Period for Land Rent Payment

Decree 82/2025/NĐ-CP also allows the extension of land rent payments for eligible entities. Specifically, the deadline for the first installment of land rent in 2025 is extended by 6 months from the original due date. This policy applies to organizations and individuals directly leasing land from the State under decisions or contracts, and using the land for production or business purposes. The extension aims to ease financial pressure and help businesses maintain stable operations amid economic challenges. Eligible entities should ensure timely submission of the required documents to receive the benefit.

6️⃣ Procedures for Requesting an Extension

Taxpayers must submit a Request for Extension of Tax and Land Rent Payment following the prescribed form to their directly managing tax authority. The request can be submitted along with the tax return or no later than May 30, 2025.

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