How many tax treaties does Vietnam have?

Vietnam has 81 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 Vietnam's most important treaty partners?

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

How do Vietnam's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Vietnam 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.

Vietnam Tax Treaties

Vietnam has over 81 double taxation agreements in force, reflecting its integration into the global economy. These treaties provide reduced withholding rates and relief from double taxation. Vietnam generally follows the UN Model Convention in treaty negotiations. The country has also signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

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Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

JapanSouth KoreaChinaUnited StatesUnited KingdomGermanyFranceAustraliaSingaporeIndia

About Vietnam's Treaty Network

Vietnam maintains a network of 81 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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Vietnam Tax Treaties

Major Treaty Partners

About Vietnam's Treaty Network

Vietnam Tax Treaties FAQ