Vietnam Double TaxAgreements
Vietnam has tax treaties with 80+ countries. Find withholding tax rates on dividends, interest, and royalties — and what each treaty means for expats and investors.
43
Active Treaties
40+
Countries Covered Here
2026
Reference Year
The United States does NOT have a tax treaty with Vietnam.
US citizens and green card holders must report worldwide income to the IRS while also paying Vietnam PIT. See the full US-Vietnam tax situation →
Active Treaties
43 countries with in-force double taxation agreements with Vietnam. Click any country for full details and expat guidance.
| Country | Status | Dividends WHT | Interest WHT | Royalties WHT | In Force |
|---|---|---|---|---|---|
| 🇦🇺Australia | In Force | 10% | 10% | 10% | 1993 |
| 🇦🇹Austria | In Force | 10% | 10% | 7% | 2009 |
| 🇧🇪Belgium | In Force | 10% | 10% | 10% | 1999 |
| 🇨🇦Canada | In Force | 10% | 10% | 10% | 1998 |
| 🇨🇳China | In Force | 10% | 10% | 10% | 1996 |
| 🇨🇿Czech Republic | In Force | 10% | 10% | 10% | 1998 |
| 🇩🇰Denmark | In Force | 10% | 10% | 10% | 1996 |
| 🇫🇮Finland | In Force | 10% | 10% | 10% | 1997 |
| 🇫🇷France | In Force | 10% | 10% | 10% | 1994 |
| 🇩🇪Germany | In Force | 10% | 10% | 10% | 1996 |
| 🇭🇺Hungary | In Force | 10% | 10% | 10% | 1996 |
| 🇮🇳India | In Force | 10% | 10% | 10% | 1995 |
| 🇮🇩Indonesia | In Force | 15% | 15% | 15% | 1999 |
| 🇮🇪Ireland | In Force | 10% | 10% | 10% | 2009 |
| 🇮🇹Italy | In Force | 10% | 10% | 7% | 1999 |
| 🇯🇵Japan | In Force | 10% | 10% | 10% | 1995 |
| 🇰🇷South Korea | In Force | 10% | 10% | 5% | 1994 |
| 🇱🇺Luxembourg | In Force | 10% | 10% | 10% | 2000 |
| 🇲🇾Malaysia | In Force | 10% | 10% | 10% | 1996 |
| 🇳🇱Netherlands | In Force | 10% | 10% | 10% | 1996 |
| 🇳🇴Norway | In Force | 10% | 10% | 10% | 1996 |
| 🇵🇱Poland | In Force | 10% | 10% | 10% | 1995 |
| 🇷🇴Romania | In Force | 10% | 10% | 15% | 1996 |
| 🇷🇺Russia | In Force | 10% | 10% | 15% | 1996 |
| 🇸🇬Singapore | In Force | 5% | 10% | 5% | 1994 |
| 🇪🇸Spain | In Force | 10% | 10% | 10% | 2006 |
| 🇸🇪Sweden | In Force | 10% | 10% | 5% | 1995 |
| 🇨🇭Switzerland | In Force | 10% | 10% | 10% | 1997 |
| 🇹🇭Thailand | In Force | 10% | 10% | 15% | 1993 |
| 🇬🇧United Kingdom | In Force | 10% | 10% | 10% | 1994 |
| 🇺🇦Ukraine | In Force | 10% | 10% | 10% | 1996 |
| 🇦🇪United Arab Emirates | In Force | — | — | — | 2010 |
| 🇶🇦Qatar | In Force | — | — | — | 2012 |
| 🇧🇾Belarus | In Force | 10% | 10% | 15% | 2000 |
| 🇧🇩Bangladesh | In Force | 15% | 15% | 15% | 2005 |
| 🇲🇳Mongolia | In Force | 10% | 10% | 10% | 2000 |
| 🇨🇺Cuba | In Force | 10% | 10% | 10% | 2003 |
| 🇱🇰Sri Lanka | In Force | 10% | 10% | 10% | 2000 |
| 🇲🇦Morocco | In Force | 10% | 10% | 10% | 2010 |
| 🇩🇿Algeria | In Force | 10% | 10% | 15% | 2000 |
| 🇹🇳Tunisia | In Force | 10% | 10% | 10% | 2001 |
| 🇰🇿Kazakhstan | In Force | 10% | 10% | 10% | 2001 |
| 🇺🇿Uzbekistan | In Force | 10% | 10% | 10% | 1998 |
No Treaty / Not in Force
Countries where no double taxation agreement exists or is not in force with Vietnam.
| Country | Status | Key Note |
|---|---|---|
| 🇺🇸United States | No Treaty | No treaty exists. US expats in Vietnam should seek advice on FBAR, FATCA, and Foreign Tax Credit planning. |
* Withholding tax rates shown are standard treaty rates. Reduced rates may apply where specific conditions are met (e.g., substantial shareholding for dividends). Always verify current rates with a qualified tax adviser before relying on this data.
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