Many business households and individual entrepreneurs have been reminded or even fined by the tax authorities simply for submitting their tax returns a few days late. The main reason is often their failure to keep up with the latest tax filing deadlines for business households. From 2026, Decree No. 68/2026/ND-CP These deadlines have been revised in considerable detail, depending on revenue levels, tax filing methods, and the start date of business operations. This article will systematize all tax filing deadlines for household businesses according to specific cases, helping business owners and accountants proactively schedule filings, avoiding late payment penalties or administrative tax violations. full accounting service It is also a solution that helps to track these deadlines more closely and accurately.
Legal basis for determining the tax filing deadline for household businesses.
From 2026 onwards, the deadline for tax declaration for household businesses will be uniformly determined according to Decree No. 68/2026/ND-CP on tax policy and management for household businesses and individual businesses. Specifically, Articles 8, 9, and 10 of this Decree clearly stipulate the obligations to report revenue, declare value-added tax (VAT), settle personal income tax (PIT), and special cases such as newly established household businesses or individuals renting out real estate.
Basically, the tax filing deadlines for household businesses are divided into two main groups:
- Household businesses with annual revenue of 1 billion VND or less.: Report actual revenue generated to the tax authorities annually.
- Household businesses with annual revenue exceeding 1 billion VND.VAT tax returns must be filed quarterly or monthly, depending on the specific revenue level.
Understanding this classification principle is crucial for business households to accurately determine which category they fall into, thereby ensuring compliance with the tax filing deadlines stipulated by law.
Tax filing deadline for household businesses with annual revenue under 1 billion VND.
According to Clause 1, Point a, Article 8 of Decree No. 68/2026/ND-CP, in cases where a business household or individual business determines that its annual revenue from the production and trading of goods and services is 1 billion VND or less, it must notify the tax authority of its actual revenue generated during the year no later than January 31st of the following calendar year.
This is the most common group among small and medium-sized individual businesses. Therefore, this is also the tax declaration deadline that most business owners need to remember first. Reporting revenue on time not only helps businesses avoid penalties but also serves as a basis for the tax authorities to determine the correct tax obligations for the following year.
For example: Business A has been operating stably since 2025, achieving a total revenue of 800 million VND in 2026. Since this revenue level is below 1 billion VND/year, business A is not required to file VAT returns quarterly or monthly. Instead, it only needs to prepare and submit a notification of actual revenue generated in 2026 to the directly managing tax authority no later than January 31, 2027.
Deadline for filing VAT returns for business households with annual revenue exceeding 1 billion VND.
For household businesses with annual revenue exceeding 1 billion VND, the tax filing deadline is no longer calculated annually but is determined by quarterly or monthly tax filing periods, depending on the actual revenue scale.
Cases where tax returns are filed quarterly.
Based on point a, clause 1, Article 10 of Decree 68/2026/ND-CP, business households with annual revenue from over 1 billion VND to under 50 billion VND are required to declare and pay value-added tax quarterly.
According to point a, clause 3, Article 8 of Decree 68/2026/ND-CP, the deadline for submitting quarterly tax returns is no later than the last day of the first month of the following quarter.
For example: The deadline for filing value-added tax returns for the second quarter is July 31st.
For example: Household business B specializes in retail sales of construction materials, with estimated revenue for the whole year of 2026 of approximately 5 billion VND (ranging from over 1 billion to under 50 billion VND/year). With this revenue level, household business B is subject to quarterly VAT tax filing. At the end of the third quarter of 2026 (from July 1st to September 30th, 2026), household business B must complete and submit its tax return no later than October 31st, 2026 – the last day of the first month of the fourth quarter.
Case of filing taxes monthly
According to point b, clause 1, Article 10 of Decree 68/2026/ND-CP, business households with annual revenue exceeding 50 billion VND must declare and pay value-added tax monthly.
Based on point b, clause 3, Article 8 of Decree 68/2026/ND-CP, the deadline for submitting tax declaration documents in this case is no later than the 20th day of the month following the month in which the tax liability arises.
For example: The deadline for filing value-added tax returns for June is July 31st.
For example: Household business C operates a chain of food and beverage establishments, with projected revenue exceeding 60 billion VND in 2026. Due to exceeding the 50 billion VND/year threshold, Household C must switch to filing VAT returns monthly instead of quarterly. For the tax period of August 2026, Household C needs to complete and submit its tax return within 20 days from the beginning of September, i.e., no later than September 20, 2026.
As can be seen, the monthly tax filing deadline for household businesses is somewhat more tight compared to quarterly filing, requiring the accounting department of large-scale household businesses to proactively prepare data as soon as the tax-paying month ends, avoiding a backlog of work in the final days of the deadline.
Deadline for submitting personal income tax returns.
In addition to the obligation to declare VAT, business households and individual business owners must also finalize their personal income tax returns annually. According to point c, clause 3, Article 8 of Decree 68/2026/ND-CP, the deadline for submitting personal income tax return documents is no later than March 31st of the calendar year following the year in which the tax liability arises.
This is a crucial tax filing deadline for household businesses, but it is sometimes confused with the revenue notification deadline (January 31st). Household business accountants need to clearly distinguish between these two obligations to plan their filing accurately and avoid omissions that could lead to late submissions.
For example: At the end of the 2026 tax year, business household D is subject to annual personal income tax finalization. The 2026 personal income tax finalization documents for household D must be submitted no later than March 31, 2027, regardless of whether household D had previously reported revenue or filed quarterly/monthly VAT returns on time.
Deadline for filing tax returns for real estate rental activities.
For individuals and household businesses engaged in real estate rental activities, point d, clause 3, Article 8 of Decree 68/2026/ND-CP allows them to choose one of two tax declaration methods, corresponding to two tax declaration deadlines for household businesses renting real estate as follows:
File your tax return twice a year.
Tax returns are filed twice a year, with the following specific times:
- First payment: no later than July 31st of the tax year.
- Second time: no later than January 31st of the following calendar year.
File your tax return once a year.
The deadline for filing tax returns is January 31st of the calendar year following the tax year.
According to point e, clause 3, Article 8 of Decree 68/2026/ND-CP, the deadline for paying taxes on real estate rental activities is no later than the last day of the deadline for submitting the tax declaration form mentioned above.
For example: Individual E rents out a whole house, and the rental contract does not include an agreement for the tenant to file taxes on behalf of the tenant. If individual E chooses to file taxes once a year, the tax return for all rental income generated in 2026 must be submitted no later than January 31, 2027. If individual E chooses to file taxes twice a year, individual E needs to submit the tax return for the period that generated the first income no later than July 31, 2026 (first filing) and the remaining income no later than January 31, 2027 (second filing).
Note: According to point d, clause 3, Article 8 of Decree 68/2026/ND-CP, if an organization leases real estate from an individual and the lease contract stipulates that the lessee will file and pay taxes on behalf of the lessor, then the organization must file and pay taxes on behalf of the lessor. In this case, the deadline for submitting tax returns is determined by the payment period for the real estate rent, not by the deadlines of July 31st or January 31st as mentioned above. Conversely, if the lessee is an individual leasing from another individual, then the lessor must directly fulfill the tax filing obligation.
Tax filing deadline for newly established business households.
Another notable point in the regulations on tax declaration deadlines for business households in 2026 concerns the case of newly established business households and individual businesses. Article 9 of Decree 68/2026/ND-CP specifies the following:
Start business within the first 6 months of the year.
If a business household has actual revenue of 1 billion VND or less, then it must comply with the following:
- Report the actual revenue generated from the start of production and business operations until June 30th to the directly managing tax authority no later than July 31st;
- Report actual revenue generated during the last six months of the year no later than January 31st of the following calendar year.
Start business in the last 6 months of the year.
If actual revenue is 1 billion VND or less, the business household only needs to notify the actual revenue generated no later than January 31st of the following calendar year.
In the event that cumulative revenue exceeds 1 billion VND.
Newly established household businesses and individual entrepreneurs, upon achieving cumulative revenue exceeding 1 billion VND, must switch to quarterly tax filing starting from the quarter in which revenue exceeds 1 billion VND, instead of continuing to report revenue annually.
From the following year onwards, household businesses and individual business owners will report their revenue and file tax returns according to the tax filing deadlines for household businesses mentioned above, corresponding to the actual revenue achieved.
For example: Household business G started operating in March 2026 (within the first six months of the year), with actual revenue from March 1st to June 30th, 2026, of VND 400 million. Household G must report the revenue for this period no later than July 31st, 2026. For the last six months of the year, if revenue continues to be generated and the total annual revenue remains below VND 1 billion, Household G must report the revenue for the last six months no later than January 31st, 2027. Conversely, if by September 2026, the cumulative revenue of Household G exceeds VND 1 billion, Household G must switch to quarterly VAT tax filing starting from the third quarter of 2026 – the quarter in which the revenue exceeds the threshold.
Penalties for violating tax filing deadlines for household businesses.
Failure to comply with tax filing deadlines for household businesses not only results in warnings but can also lead to administrative penalties in accordance with current tax management laws. Article 13 of Decree 125/2020/ND-CP (amended and supplemented by Clause 10, Article 1) Decree 310/2025/ND-CP), the penalty applied to household businesses and individual businesses (equal to 1/2 the penalty applied to organizations, according to Clause 4, Article 7 of Decree 125/2020/ND-CP) is determined based on the number of days of late submission of tax declaration documents as follows:
- Warning penalty: For submitting tax returns 1-5 days late, provided there are mitigating circumstances.
- A fine of VND 1,000,000 to VND 2,500,000 will be imposed for submitting tax declarations more than 1 to 30 days after the deadline (except in cases where a warning penalty is imposed as mentioned above).
- A fine of VND 2,500,000 to VND 4,000,000 will be imposed for submitting tax declaration documents more than 31-60 days after the deadline.
- A fine of VND 4,000,000 to VND 7,500,000 will be imposed for the following violations: submitting tax returns more than 61-90 days after the deadline; or submitting returns more than 91 days after the deadline without incurring any tax liability; or failing to submit tax returns without incurring any tax liability.
- A fine of VND 7,500,000 to VND 12,500,000 will be imposed for the act of submitting tax declarations more than 90 days after the deadline, where there is tax payable, and the taxpayer has paid the full amount of tax and late payment penalties to the state budget before the tax authority announces a decision to conduct an inspection or audit, or before a record is made regarding the late submission of tax declarations.
In addition to the aforementioned fines, business households that violate the tax declaration deadline, resulting in late tax payments, are also required to pay the full amount of late payment interest to the state budget, calculated at 0.031 TP3T/day on the amount of tax overdue, as stipulated in the Law on Tax Administration. Even if no tax liability arises from the failure to submit tax declarations, the business household is still obligated to submit the missing tax declarations.
For example: Business household H had a deadline of July 31, 2026, to file its VAT tax return for the second quarter of 2026. However, they only submitted their return and paid the tax on August 10, 2026 (10 days late), with a tax liability of VND 10,000,000. Therefore, business household H may be fined between VND 1,000,000 and VND 2,500,000 (due to a delay of 1-30 days), and will also have to pay a late payment penalty calculated at 0.03%/day on the VND 10,000,000 tax amount, equivalent to approximately VND 30,000 for the 10 days of delay.
Because penalties can increase rapidly with each day of late filing, regardless of business size, proactively scheduling and monitoring tax filing deadlines is something every business owner or accountant should do right from the beginning of the fiscal year. In cases where the business owner is not confident in handling the paperwork on time, hire accounting services Matching the scale of operations to the overall size of the business is also a way to minimize the risk of penalties due to errors in the self-declaration process.
Summary table of tax filing deadlines for household businesses in 2026
For ease of reference and tracking, below is a summary table of all tax filing deadlines for household businesses in 2026 as presented above, helping household business owners and accountants easily compare specific cases without having to reread the entire content above.
| Case | Tax filing period | Application deadline |
| Revenue ≤ 1 billion VND/year | By year | No later than January 31st of the following calendar year. |
| Revenue ranging from 1 billion to less than 50 billion VND per year. | By month | No later than the last day of the first month of the following quarter. |
| Revenue > 50 billion VND/year | By month | No later than the 20th day of the following month |
| Personal income tax settlement | By year | No later than March 31st of the following calendar year |
| Property rentals (declared twice a year) | twice a year | July 31st (first time) and January 31st of the following year (second time) |
| Property rentals (declared once a year) | By year | No later than January 31st of the following calendar year. |
| New business households (first 6 months, revenue under 1 billion VND) | By year | July 31st (first 6 months) and January 31st of the following year (last 6 months) |
| New business households (revenue in the last 6 months of the year is less than 1 billion VND) | By year | No later than January 31st of the following calendar year. |
| Newly established businesses with cumulative revenue exceeding 1 billion VND. | By quarter | From the quarter in which revenue exceeds 1 billion VND |
Conclude
As can be seen, the deadline for tax declaration for business households in 2026 is stipulated in detail by Decree 68/2026/ND-CP according to each group: low-revenue business households must declare annually, high-revenue households declare quarterly or monthly, individuals renting out real estate have two tax declaration options, and newly established business households have a separate roadmap depending on the start date of operation.
Understanding the tax filing deadlines for this type of business is the first step for business owners to proactively manage their accounting and tax affairs, minimizing the risk of penalties for late filing.
If you want to know the cost of entrusting the entire tax declaration and settlement process to a professional unit, business owners can refer to the following information. accounting service price list to balance appropriately with its budget and scale of operations.
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Frequently Asked Questions about Tax Filing Deadlines for Household Businesses
According to the general principles of tax administration law (referencing the provisions of the Civil Code on calculating deadlines), if the last day of the tax declaration deadline for business households coincides with a weekend or public holiday, the deadline is extended to the next working day. For example, if January 31st falls on a Sunday, the business household is allowed to submit the declaration on the next working day without being considered late.
In principle, business households are still required to report revenue or file tax returns on time, even if their revenue for the period is zero, except in cases where they have temporarily suspended business operations and have notified the tax authorities in accordance with regulations. Ignoring this obligation because they believe that no revenue means no need to file is a common misconception and can lead to penalties for failing to file tax returns on time.
Yes. The tax filing deadline for household businesses mentioned in the article is the latest deadline, not a mandatory date. Household businesses can proactively submit their documents earlier once they have fully determined their revenue and tax liabilities for the tax period, thus reducing pressure in the days leading up to the deadline.
In the case of household businesses submitting tax returns electronically, the submission time is determined by the date and time the tax authority's system confirms successful submission, even if that time falls on a holiday or outside of business hours. Therefore, household businesses should complete the electronic submission of their tax returns at least 24 hours before the last day of the tax filing deadline to avoid the risk of last-minute system errors.
The basis for determining tax filing is the annual revenue of the business household: if the annual revenue is between VND 1 billion and VND 50 billion, it is subject to quarterly filing; if the annual revenue is over VND 50 billion, it is subject to monthly filing. Business households should regularly review their cumulative revenue figures, especially when revenue is approaching the above thresholds, to proactively switch to the correct tax filing period and avoid applying the wrong tax filing deadline. How is the tax filing deadline for household businesses calculated if it falls on a weekend or public holiday?
Do sole proprietorships that did not generate any revenue during the period have to file tax returns?
Can sole proprietorships file their tax returns before the deadline?
How is the deadline calculated when filing tax returns online (via the Public Service Portal/eTax)?
How do I know if my business needs to file taxes quarterly or monthly?
