Deadline for 2025 Personal Income Tax (PIT) Finalization for Individuals with Employment Income

According to Clause 2, Article 44 of the 2019 Law on Tax Administration, the deadline for tax finalization for taxes with an annual tax period is as follows:

- No later than the last day of the third month from the end of the calendar year or fiscal year for annual tax finalization declarations; no later than the last day of the first month of the calendar year or fiscal year for annual tax declaration filings.

- No later than the last day of the fourth month from the end of the calendar year for personal income tax (PIT) finalization for individuals who finalize their taxes directly.

- No later than December 15 of the preceding year for lump-sum tax declaration filings by household businesses and individuals paying tax under the lump-sum method. In the case of newly established household businesses or individual businesses, the tax declaration must be submitted within 10 days from the start of business operations.

2025 PIT Finalization Deadline for Individuals with Employment Income:

Case 1: Individuals Authorizing Their Tax Finalization to Employers or Income-Paying entities

- The deadline for PIT finalization for 2025 for individuals who authorize their employers or income-paying entities to finalize their tax is no later than the last day of the third month from the end of the calendar year or fiscal year.

- This corresponds to Monday, March 31, 2025, according to the Gregorian calendar.

Case 2: Individuals Finalizing Their Own PIT Directly with the Tax Authority

- The deadline for individuals who finalize their own PIT directly with the tax authority is no later than the last day of the fourth month from the end of the calendar year.

- This corresponds to Wednesday, April 30, 2025, according to the Gregorian calendar.

However, according to Notice No. 6150/TB-BLĐTBXH (2024), civil servants and public employees will swap their workday from Friday, May 2, 2025, to Saturday, April 26, 2025.
Thus, the Victory Day (April 30) and International Workers’ Day (May 1) holiday in 2025 will allow civil servants and public employees five consecutive days off from Wednesday, April 30, 2025, to Sunday, May 4, 2025.

As a result, under Article 86 of Circular 80/2021/TT-BTC, the 2025 PIT finalization deadline in Case 2 will be postponed to the next working day after the holiday, which means the new deadline is Monday, May 5, 2025.

Note: The 2025 PIT finalization for individuals earning employment income applies to income earned in 2024.