🇺🇸↔🇻🇳
What is the interest withholding rate between United States and Vietnam?
Under the United States-Vietnam tax treaty, the withholding rate on interest is 10%. Certain types of interest (such as government bonds) may qualify for additional exemptions under specific treaty articles. This 10% rate compares to a median of 10% across United States's 64 active treaty partners, and 10% across Vietnam's 26 active partners.
Network Comparison
United States
Rank 49 of 64 active treaties (lowest rate = #1)
Lower rates with: Portugal (10%), Romania (10%), Venezuela (10%)
Higher rates with: South Korea (12%), Jamaica (12.5%), Brazil (15%)
Vietnam
Rank 24 of 26 active treaties (lowest rate = #1)
Lower rates with: Sweden (10%), Singapore (10%), Thailand (10%)
Higher rates with: Indonesia (15%), Philippines (15%)
Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax — the residence country may still tax the income. This is not tax advice.