International treaty

Vietnam: tax treaties

Tax treaties and related documents between the UK and Vietnam.


1994 Vietnam-UK Double Taxation Agreement - in force

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


The double taxation agreement entered into force on 15 December 1994.

It is effective in Vietnam from 1 January 1995, for withholding taxes paid after 1 January 1994.

It is effective in the UK from:

  • 1 April 1995 for Corporation Tax
  • 6 April 1995 for Income Tax and Capital Gains Tax
Published 22 February 2007