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Individual - Foreign tax relief and tax treaties
Last reviewed - 15 February 2024Foreign tax credit
In respect of tax residents who have overseas income, PIT paid in a foreign country on income derived overseas is creditable. The credit shall not exceed the PIT amount payable on the income in Vietnam. Documents are required to support the claim.
Tax treaties
Vietnam has signed DTAs with the following 80 countries:
| Algeria * | Germany | Malaysia | Saudi Arabia |
| Australia | Hong Kong | Malta | Serbia |
| Austria | Hungary | Mongolia | Seychelles |
| Azerbaijan | Iceland | Morocco | Singapore |
| Bangladesh | India | Mozambique | Slovakia |
| Belarus | Indonesia | Myanmar | Spain |
| Belgium | Iran | Netherlands | Sri Lanka |
| Brunei Darussalam | Ireland | New Zealand | Sweden |
| Bulgaria | Israel | Norway | Switzerland |
| Cambodia | Italy | Oman | Taiwan |
| Canada | Japan | Pakistan | Thailand |
| China | Kazakhstan | Palestine | Tunisia |
| Croatia | Korea (North) | Panama | Turkey |
| Cuba | Korea (South) | Philippines | Ukraine |
| Czech Republic | Kuwait * | Poland | United Arab Emirates |
| Denmark | Laos | Portugal | United Kingdom |
| Egypt * | Latvia | Qatar | United States * |
| Estonia | Luxembourg | Romania | Uruguay |
| Finland | Macau | Russia | Uzbekistan |
| France | Macedonia * | San Marino | Venezuela |
* Not yet in force.
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