🇻🇳
Vietnam Tax Treaties
26 active treaty partners
Vietnam maintains 26 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 0% to 15% (median 15%), with qualified rates for direct investment ranging from 0% to 15%. Interest is fully exempt (0%) in 2 of 26 treaties, with rates up to 15% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate20%
Individual Range5-35%
Capital Gains20%
CurrencyVND
Key Facts
Treaty Model BasisOECD/UN
Treaty Network80 treaties
Fiscal YearJan 1 - Dec 31
CurrencyVND
Rate Distribution
General Dividends at 5% or below1 of 26 treaties
Qualified Dividends at 5% or below8 of 26 treaties
Interest at 0%2 of 26 treaties
Official Sources
Tax AuthorityGeneral Department of Taxation (GDT)
Treaty AuthorityGeneral Department of Taxation (GDT)
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇦🇹Austria | 15% / 7% | 10% | 0% | In force |
| 🇧🇪Belgium | 15% / 10% | 10% | 0% | In force |
| 🇨🇦Canada | 15% / 5% | 10% | 0% | In force |
| 🇨🇳China | 10% / 10% | 10% | 0% | In force |
| 🇩🇰Denmark | 15% / 10% | 10% | 0% | In force |
| 🇫🇷France | 15% / 7% | 0% | 0% | In force |
| 🇩🇪Germany | 15% / 5% | 10% | 0% | In force |
| ðŸ‡ðŸ‡°Hong Kong | 10% / 10% | 0% | 0% | In force |
| 🇮🇳India | 10% / 10% | 10% | 0% | In force |
| 🇮🇩Indonesia | 15% / 15% | 15% | 0% | In force |
| 🇮🇹Italy | 15% / 7% | 10% | 0% | In force |
| 🇯🇵Japan | 10% / 10% | 10% | 0% | In force |
| 🇲🇾Malaysia | 0% / 0% | 10% | 0% | In force |
| 🇳🇱Netherlands | 15% / 5% | 10% | 0% | In force |
| 🇳🇴Norway | 15% / 5% | 10% | 0% | In force |
| 🇵ðŸ‡Philippines | 15% / 10% | 15% | 0% | In force |
| 🇵🇱Poland | 15% / 10% | 10% | 0% | In force |
| 🇸🇬Singapore | 12.5% / 5% | 10% | 0% | In force |
| 🇰🇷South Korea | 10% / 10% | 10% | 0% | In force |
| 🇪🇸Spain | 15% / 7% | 10% | 0% | In force |
| 🇸🇪Sweden | 15% / 5% | 10% | 0% | In force |
| 🇨ðŸ‡Switzerland | 10% / 7% | 10% | 0% | In force |
| 🇹ðŸ‡Thailand | 10% / 10% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 10% | 10% | 0% | In force |
| 🇺🇸United States | 15% / 10% | 10% | 0% | In force |