Individual - Foreign tax relief and tax treaties

Last reviewed - 15 February 2024

Foreign 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.