Vietnam’s economy is struggling to recover after many fluctuations, the policy of extending tax and land rent payment continues to be an important support tool that the Government provides to the business community and taxpayers. The issuance of Decree No. 82/2025/ND-CP dated April 2, 2025 has specified the contents of extending the deadline for tax and land rent payment, creating favorable conditions for production and business activities, while contributing to financial stability for organizations and individuals.
Legal basis
The Government has officially issued Decree No. 82/2025/ND-CP to extend tax and land rent payments for 2025, applicable to many types of taxes including:
- Value Added Tax (excluding import VAT)
- Corporate Income Tax
- Personal Income Tax
- Land Rent
The Decree takes effect from the date of signing and is expected to provide timely support to those facing difficulties in production and business.
Applicable objects
According to Article 3 of Decree 82/2025/ND-CP, the subjects eligible for the policy of extending tax and land rent payment include:
- Enterprises, organizations, households, individuals operating in the following fields: agriculture, forestry, aquaculture; food processing; textiles; manufacturing of products from wood, paper, rubber, plastic; mechanics; manufacturing of electronic equipment, automobiles, motorbikes, etc.
- Enterprises, organizations, individuals operating in the construction, publishing, cinema, music, printing, chemical production, metal production, beverage production, etc.
- Credit institutions and foreign bank branches implement solutions to support customers affected by the epidemic according to the instructions of the State Bank.
An important condition is that these entities must incur tax and land rent obligations in 2025 according to the provisions of law.
