Skip to main content

Vietnam Double Tax Agreement (2024).

Posted in .
Vietnam double tax agreement (2024)

Vietnam has entered into comprehensive Double Tax Agreements (DTA) with over 80 countries, with a number of other DTAs agreed but not yet in force.

Vietnam’s DTAs generally follow the OECD model treaty, and provide relief from double taxation on income. The application of CIT rules, for example, may be impacted by a DTA whereby the 5% CIT portion on services provided by a foreign contractor may be eliminated where the foreign contractor does not have profits attributable to a Permanent Establishment in Vietnam.

Download our quick guide to understand about subjects of application, application of DTA’s, substance-over-form and treaty shopping, measures to avoid double taxation in Vietnam as well as Summary of Withholding Tax Rates Contained Within each Agreement.


Default placeholder image 76869528

Download a free PDF version of this guide

The PDF version contains all of the content and resources found in the web-based guide.

Updated on May 9, 2024
Need business support in Vietnam?

Get in touch with us to take the next step towards starting and managing your business in Vietnam.