Double tax treaties can be located, amongst others, on the General Department of Taxation's Treaty Portal.
Double tax relief in Vietnam may be applied in two different forms namely tax credit and tax exemption. While tax credit could be applied for most cases, tax exemption is very limited technically and even more limited practically due to unclear interpretation of the Vietnamese tax authorities in these regards.
6.2.1ÌýÌýÌýÌý Tax credit
For Vietnamese tax residents having overseas income, PIT paid overseas on the overseas-sourced income can be creditable against the PIT payable in Vietnam imposed on the same income. But total credited amount shall not exceed the PIT payable in Vietnam imposed on the same
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Web page updated on 17 Mar 2025 15:48