Individual - Foreign tax relief and tax treaties

Last reviewed - 14 February 2024

Foreign tax relief

There is no provision for unilateral relief. Relief may be available pursuant to a tax treaty, but the application of the tax treaties is at the sole discretion of the Ministry of Planning, Finance, and Industry.

Tax treaties

Tax treaties have been concluded with:

  • Bangladesh
  • India
  • Indonesia
  • Republic of Korea
  • Laos
  • Malaysia
  • Singapore
  • Thailand
  • United Kingdom
  • Vietnam

The tax treaties with Indonesia and Bangladesh have yet to be ratified.