Contact Us
Vietnam
Individual - Foreign tax relief and tax treaties
Last reviewed - 09 March 2026Foreign 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 81 countries:
| Algeria * | Germany | Malta | Seychelles |
| Australia | Hong Kong | Mongolia | Singapore |
| Austria | Hungary | Morocco | Slovakia |
| Azerbaijan | Iceland | Mozambique | Spain |
| Bangladesh | India | Myanmar | Sri Lanka |
| Belarus | Indonesia | Netherlands | Sweden |
| Belgium | Iran | New Zealand | Switzerland |
| Brunei Darussalam | Ireland | Norway | Taiwan |
| Bulgaria | Israel | Oman | Thailand |
| Cambodia | Italy | Pakistan | Tunisia |
| Canada | Japan | Palestine | Turkey |
| China | Kazakhstan | Panama | Ukraine |
| Croatia | Korea (North) | Philippines | United Arab Emirates |
| Cuba | Korea (South) | Poland | United Kingdom |
| Cyprus * | Kuwait * | Portugal | United States * |
| Czech Republic | Laos | Qatar | Uruguay |
| Denmark | Latvia | Romania | Uzbekistan |
| Egypt * | Luxembourg | Russia | Venezuela |
| Estonia | Macau | San Marino | |
| Finland | Macedonia * | Saudi Arabia | |
| France | Malaysia | Serbia |
* Not yet in force.
Vietnam contacts
Vietnam contacts
Vietnam News
Nguyen Huong Giang
Tax Controversy and Dispute Resolution Partner, PwC Vietnam
+84 4 3946 2246
Email