Taxes
Vietnam — Tax: Double Tax Treaties
Vietnam has signed double tax agreements with 81 countries, of which six (Algeria, Cyprus, Egypt, Kuwait, Macedonia and the United States) are not yet in force (PwC, 2026). Treaty requests go to the Department of Taxation, Vietnam's competent authority, and are submitted electronically; Circular 95/2026/TT-BTC (guidance on tax agreements) and Circular 89/2026/TT-BTC (tax administration, in force from 1 July 2026) set the procedure. For residents, foreign personal income tax paid abroad on overseas income can be credited, up to the Vietnamese tax payable on that income (PwC).
Why this matters
Treaty relief in Vietnam has to be claimed through a formal procedure, and the rules changed on 1 July 2026, so using old guidance can mean paying full Vietnamese tax with no offset.
Key facts
- Vietnam has signed double tax agreements with 81 countries; six are not yet in force: Algeria, Cyprus, Egypt, Kuwait, Macedonia and the United States (PwC).
- The Department of Taxation is the competent authority for treaty requests, which are submitted electronically (Circular 95/2026/TT-BTC).
- The procedure and a complete dossier are governed by Circular 89/2026/TT-BTC, in force from 1 July 2026; check it for the documents required.
- Requests for tax levied more than three years before the request, or by someone who is not the beneficial owner of the income, can be refused (Circular 95/2026/TT-BTC).
- Tax residents can credit foreign personal income tax paid on overseas income, up to the Vietnamese tax payable on that income (PwC).
Steps
- Confirm the treaty is in force — Check that a treaty exists with your country of tax residence and that it is in force; the US treaty, for example, is signed but not yet in force.
- Prepare the dossier — Follow the dossier requirements in Circular 89/2026/TT-BTC and Circular 95/2026/TT-BTC; confirm the exact documents with a Vietnamese tax adviser.
- Submit electronically — File the request with the Department of Taxation electronically.
Common mistakes
- Assuming a signed treaty is in force — six of the 81, including the US treaty, are not.
- Relying on pre-2026 procedures: Circular 89/2026/TT-BTC replaced earlier tax-administration circulars from 1 July 2026.