Vietnam’s Tax Arrears Exceed VND 267 Trillion, More Than Half in Land Use Fees
By the end of October 2026, Vietnam’s accumulated tax arrears exceeded VND 267 trillion, accounting for about 11% of budget revenue and roughly twice the 2021 level. Finance Minister Ngô Văn Tuấn said more than half was owed in land use fees. The ministry is pursuing overdue payments and addressing responsibility for delayed tax refunds.
During a questioning session on November 2, Finance Minister Ngô Văn Tuấn said Vietnam’s accumulated tax arrears exceeded VND 267 trillion by the end of October 2026, equivalent to about 11% of budget revenue and above the 8% control target. The amount was roughly twice the 2021 level. Tax arrears incurred during the year amounted to 3% of tax revenue, below the annual 5% target.
By the end of October 2026, Vietnam’s accumulated tax arrears exceeded VND 267 trillion.（VietVance）
Ngô Văn Tuấn said more than half of the accumulated arrears consisted of land use fees. The real estate market remained subdued, and market conditions affected the fulfillment of land-related financial obligations. He said the Finance Ministry was assigning arrears recovery targets to tax officials and assessing results at each level, while improving tax regulations and strengthening explanations of tax policies. Taxpayers with the means to pay who deliberately fail to meet their obligations will face closer supervision, inspections and appropriate measures.
Finance Minister Ngô Văn Tuấn responds to questions about recovering tax arrears.（VietVance）
During the questioning session, Ho Chi Minh City representative Trần Anh Tuấn raised the issue of responsibility for delayed tax refunds. He said the 2019 Law on Tax Administration had required state agencies to pay interest of 0.03% per day on late refunds, but the 2025 Law on Tax Administration no longer contained that provision. He asked how taxpayers’ rights would be protected.
Ngô Văn Tuấn replied that tax refund applications must be complete and comply with the law. If a delay is caused by a state agency or tax official, those responsible must be held accountable. All tax refund applications are now processed online, and the tax authorities aim to process “green channel” applications within seven days. Checking and reconciling invoices still takes time, especially for businesses considered at higher risk of noncompliance with tax law.
Source: VietVance
