How many tax treaties does Laos have?

Laos has 12 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Laos's most important treaty partners?

Laos's major treaty partners include China, Vietnam, Thailand, South Korea, Japan, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Laos's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Laos may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Laos Tax Treaties

Laos has approximately 12 double taxation agreements, primarily with regional trading partners and major investor countries.

ProgressiveAsia

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

ChinaVietnamThailandSouth KoreaJapanMyanmar

About Laos's Treaty Network

Laos maintains a network of 12 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Laos Tax Treaties

Major Treaty Partners

About Laos's Treaty Network

Laos Tax Treaties FAQ