Quick answer
Vietnam PIT finalization deadlines depend on who files and the income period being finalized. Under Article 10.5 of Decree 252/2026/NĐ-CP, an employer/payer generally files by the end of the third month after year-end and a directly filing individual by the end of the fourth month. A foreign resident whose labour contract ends has a separate before-departure and 45-day condition.
Last legally reviewed: 30 September 2026. This is general education, not personal tax advice. Exact working-day adjustments and filing forms should be confirmed against the Tax Department's current notice before submission.
Deadline scenarios
| Scenario | Statutory timing | What to check |
|---|---|---|
| Employer or payer finalizes annual salary/wage PIT | Last day of the third month after the calendar year ends | Confirm whether your employer is the filing party for your circumstances. |
| Resident individual files an annual return directly | Last day of the fourth month after the calendar year ends | A non-working day can affect the practical filing date; verify the Tax Department notice. |
| First tax period under the 12-consecutive-month residency test | Last day of the fourth month after the month in which the 12-month period ends | Confirm the first tax-period calculation before relying on a calendar-year deadline. |
| Resident foreign employee whose Vietnam labour contract ends | Before departure and no later than 45 days after the labour contract ends | Both conditions matter; this is not a general rule for every foreign visitor. |
Legal basis: Decree 252/2026/NĐ-CP, Article 10.5, effective 1 July 2026.
Distinguish the income year from the filing year
The deadline table above describes the statutory timing. Keep the income year and filing year separate: income earned in 2025 was finalized during 2026, while income earned in 2026 is generally finalized during 2027. Do not assume an announced working-day adjustment for one filing season applies to another.
How to identify your filing path
- Identify the income period and whether you are a resident individual for that period.
- Determine whether a payer/employer will finalize or whether you will file directly under the current rules.
- Check the relevant deadline scenario and the Tax Department's current working-day notice.
- Gather documents using the Vietnam tax checklist for expats before you submit anything.
For the broader process, read the Vietnam PIT declaration procedure. For an individual review, get help with Vietnam PIT finalization.
What to do next
If you are leaving Vietnam, start with the departure-specific checklist and do not rely only on the annual deadline. If your employer is handling the return, confirm the arrangement in writing and keep your records. If you are filing directly, verify the current form and portal instructions before submitting.