Vietnam Double Taxation Agreement (DTA) & Tax Treaty Claims
Avoid paying tax twice on your income. We prepare, authenticate, and submit complete statutory treaty relief dossiers (Form 01/HTQT) under Circular 80/2021/TT-BTC to secure exemptions and foreign tax credits.
How Double Taxation Agreements Protect You
Vietnam's international tax agreements take legal supremacy over domestic regulations when they offer more beneficial tax rates or exemptions.
A short-term assignment may qualify for treaty relief when all conditions in the relevant agreement are met, including the day-count, employer, and permanent-establishment tests.
We document Vietnamese tax paid for a foreign tax-credit review under the rules of the taxpayer's home jurisdiction.
When both Vietnam and your home country claim tax residency, we prepare statutory tie-breaker arguments based on permanent home, center of vital interests, and nationality.
Apply reduced treaty withholding rates on cross-border payments including consulting fees, royalties, dividends, and technical service compensation.
Major Treaty Jurisdictions We Support
We handle certified consular translations, Tax Residency Certificates (TRC), and Form 01/HTQT filings for all major bilateral agreements:
Our 4-Step DTA Claim & Exemption Process
Eligibility Audit
Review your passport travel stamps, employment contract, tax residency status, and relevant treaty articles to determine qualifying exemptions.
TRC & Legalization
Obtain or verify your Tax Residency Certificate from your home revenue authority, execute certified Vietnamese translations, and complete consular legalization.
Form 01/HTQT Filing
Compile the statutory treaty notification return (Form 01/HTQT) under Circular 80/2021/TT-BTC and submit it directly to the supervising tax authority.
Clearance & Refund
Liaise with Vietnamese tax officers until written confirmation is issued, or coordinate with your payroll team to stop redundant withholding.
Frequently Asked Questions About Vietnam DTAs
How do I claim Double Taxation Agreement (DTA) benefits in Vietnam?
To claim DTA benefits, taxpayers must submit a formal treaty notification dossier to the supervising tax authority using Form 01/HTQT under Circular 80/2021/TT-BTC, accompanied by a certified Certificate of Tax Residency (TRC) issued by your home country, consular legalized and translated into Vietnamese, along with employment contracts and passport copies.
Does Vietnam have a tax treaty with the UK or Australia?
Vietnam has Double Taxation Agreements with many jurisdictions, including the United Kingdom, Australia, Singapore, France, Germany, Japan, and South Korea. Treaty availability and treatment depend on the relevant agreement, the income type, and the taxpayer's facts. We check the current agreement before recommending a claim.
What is the 183-day rule under Vietnam Double Taxation Agreements?
Under the Dependent Personal Services article (typically Article 15) of most Vietnamese DTAs, an employee resident in a treaty country is exempt from Vietnam PIT if they are present in Vietnam for less than 183 days in the tax year or 12-month period, their salary is paid by a non-Vietnamese employer, and the remuneration is not borne by a permanent establishment in Vietnam.
Can I get a refund for tax already withheld if I qualify for treaty exemption?
Yes. If your employer or payer in Vietnam has already withheld 20% non-resident PIT or progressive resident PIT on treaty-exempt income, you can file a retroactive DTA refund claim along with Form 02/QTT-TNCN to recover the overpaid amount.
What is a Tax Residency Certificate (TRC) and how is it used?
A Tax Residency Certificate is an official document issued by the tax revenue authority of your home country (e.g. IRS Form 6166 in the US, HMRC certificate in the UK, IRAS letter in Singapore) certifying that you are a tax resident of that country for the relevant period. It is mandatory evidence for any DTA relief in Vietnam.
Get Your Free Tax Treaty Eligibility Assessment
Send us your nationality and employment details. Our international tax team will verify your treaty rights and outline the exact documentation required.