International treaty

Vietnam: tax treaties

Tax treaties and related documents between the UK and Vietnam.

From:
HM Revenue & Customs
Published
22 February 2007
Last updated
5 September 2025 — See all updates

Documents

1994 Vietnam-UK Double Taxation Agreement — in force

PDF, 119 KB, 39 pages

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1994 UK-Vietnam Double Taxation Agreement — in force

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Synthesised text of the Multilateral Instrument and the 1994 UK-Vietnam Double Taxation Agreement — in force

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Details

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

Synthesised text of the Multilateral Instrument and the 1994 UK-Vietnam Double Taxation Agreement — in force

The 1994 UK-Vietnam Double Taxation Agreement has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 1994 UK-Vietnam Double Taxation Agreement.

It is effective in the UK and Vietnam from 1 January 2024 for taxes withheld at source.

It is effective in the UK from:

  • 1 April 2024 for Corporation Tax
  • 6 April 2024 for Income Tax and Capital Gains Tax

It is effective in Vietnam from 1 January 2025 for other taxes.

Updates to this page

Published 22 February 2007
Last updated 5 September 2025 + show all updates

  1. The 'Synthesised text of the Multilateral Instrument and the 1994 UK-Vietnam Double Taxation Agreement — in force' has been added.

  2. First published.

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