Australia–Vietnam tax: DTA, Super, CGT I1, Age Pension

In plain termsAustralians living in Vietnam sit under two tax machines at once: Vietnam residence (usually 183 days or habitual abode — worldwide income when resident) and Australia’s domestic traps (

Super

Australian superannuation — retirement savings, with its own exit rules

when you leave,

CGT event I1

Australia's capital-gains event when you stop being a tax resident

, Age Pension

AWLR

Age Pension working-life residence — how much Australian Age Pension you keep abroad

). The Australia–Vietnam

DTA

double-tax agreement between two countries

(ATS 44) sits between the folders for dual residence and some withholding — it does not replace either one. There is no Australia–Vietnam social security agreement.

What the codes mean6 terms in plain language

DTA: double-tax agreement between two countries
Super: Australian superannuation — retirement savings, with its own exit rules
CGT event I1: Australia's capital-gains event when you stop being a tax resident
AWLR: Age Pension working-life residence — how much Australian Age Pension you keep abroad
SSA: social security agreement — coordinates pensions between two countries; Vietnam has few of these
183 days: the day count that usually switches on tax residence

Order of work (what we ask clients first)

TRC / stay — how long may you remain?
Days and habitual abode — Vietnam tax residence (threshold 183 days).
Working needs a permit or exemption — separate from tax.
Relief between the states runs through the DTA ([1992] ATS 44, in force 1992-12-30).

Treaty article caps

Primary text: Australia–Vietnam DTA [1992] ATS 44. Full text: ATS 44 on AustLII.

Article / topic	On file
Dividends — VN source cap	10% Source [1992] ATS 44 Article 10 paragraph 2 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Dividends — AU source cap	15% Source [1992] ATS 44 Article 10 paragraph 2 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Interest source cap	10% Source [1992] ATS 44 Article 11 paragraph 2 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Royalty source cap	10% Source [1992] ATS 44 Article 12 paragraph 2 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 15 short-stay limb (one of four conditions)	183 days Source [1992] ATS 44 Article 15 paragraph 2(a) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 18 pensions / annuities	Taxable only in the residence state ( yes Source [1992] ATS 44 Article 18 paragraph 1 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. )
Art 23 credit AU ← VN tax	yes Source [1992] ATS 44 Article 23 paragraph 1 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. — amounts not invented
Art 23 credit VN ← AU tax	yes Source [1992] ATS 44 Article 23 paragraph 6 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. — amounts not invented
Construction PE threshold	183 days Source [1992] ATS 44 Article 5 paragraph 2(h) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Supervisory PE limb	183 days Source ATS 44 Art 5(4)(a) — supervisory activities >183 days in connection with a building/construction/installation/assembly project Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. on a related building / construction / installation project
Standalone services PE	Absent in ATS 44 — published absence vs CN/JP/SG/CA
Art 4 dual-resident tie-breaker	permanent home, then centre of vital interests

Four Australia-side traps

How to read theseEach trap is a gate, not a bill. We tell you whether the rule exists and what trips it. We do not compute your Super release, CGT dollars, or fortnightly Age Pension.

These four do not travel to other passport pairs. Each cell cites ATO / DSS / ITAA.

1. Super when you leave

DASP excludes Australian citizens and permanent residents (
yes
Source ATO DASP eligibility — not an Australian or New Zealand citizen, or a permanent resident
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Ceasing Australian tax residency does not unlock preserved super (
yes
Source ATO Living overseas — super remains subject to the same rules until preservation age/condition of release
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Refused: DASP / release amounts.

2. CGT event I1 (deemed disposal)

Cease AU tax residency can trigger I1 (
yes
Source ITAA 1997 s 104-160; ATO QC66059 How changing residency affects CGT
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Excludes taxable Australian property (
yes
Source ITAA 1997 s 104-160(3); ATO QC66059
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Choice to disregard gains/losses exists (
yes
Source ITAA 1997 s 104-165; ATO QC66059 — choose to disregard gains/losses
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Temporary residents carved out (
yes
Source ATO QC66059; ITAA 1997 s 768-915 (note to s 104-160)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Refused: computing the CGT bill.

3. Age Pension portability

Unlimited portability (
yes
Source DSS Social Security Guide 7.1.2 — Age Pension unlimited portability
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
After
26 weeks
Source DSS Social Security Guide 7.1.2 — rate may be proportionalised after 26 weeks overseas
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
abroad, rate may be proportionalised by AWLR.
Full portable rate typically needs
35 years
Source DSS Social Security Guide 7.1.1.10 — AWLR 35 years from 1 July 2014
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
AWLR from 2014 rules.
Australia–Vietnam social security agreement in force:
no
Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
. SSA totalisation / agreement-country shortcuts therefore do not open for Vietnam (
yes
Source Services Australia / DSS — SSA totalisation / agreement-country paths require a listed partner country; Vietnam not on DSS agreement list, so those SSA shortcuts do not open for Vietnam residence
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Separately, DTA Art 18 decides which state may tax the pension once you are a treaty resident — portability ≠ taxing right. See /for/retire.
Refused: dollar pension rates.

4. Dual 183-day tests

Vietnam: 183-day / habitual-abode machine (tax residency).
Australia: resides, domicile, statutory half-year presence, and a superannuation test — day counts are not interchangeable.
Dual domestic residence → DTA Art 4: permanent home, then centre of vital interests.
Refused: picking treaty residence without permanent-home and vital-interests facts.

Rungs:

2 rungs

Source [1992] ATS 44 Art 4(3); nguon/AU_VN_DTA_1992_ATS44.md

Checked Aug 2026 · Band low · Status fresh

Social security / totalization	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source [1992] ATS 44 Article 18 paragraph 1 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. AU domestic gates survive the move.
SSA twist	yes Source Services Australia / DSS — SSA totalisation / agreement-country paths require a listed partner country; Vietnam not on DSS agreement list, so those SSA shortcuts do not open for Vietnam residence Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Tax-residence day test	183 days Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	yes Source Product map — purpose → entry symbol → TRC (if eligible) → work permit/exemption as four separate decisions Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source Bộ luật Lao động 45/2019/QH14 Điều 153 khoản 2 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Land	Treaty	Relief	SSA	Open
VietnamHere	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam
Thailand	yes Source [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Philippines
Malaysia	yes Source Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Malaysia
Portugal	Signed, not in force	no treaty relief yet — Agreement signed, not in force Source ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Portugal

Passport	Treaty	Relief	SSA	Open
AUHere	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam
SG	yes Source SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Vietnam
KR	yes Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Vietnam
CN	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam
JP	yes Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MHLW / JPS social security agreement country lists — Vietnam not among agreements in force; MOFA press release 18 July 2025 only announces commencement of intergovernmental negotiations Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Vietnam
UK	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Vietnam
CA	yes Source Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA — Countries that have an international social security agreement with Canada — Vietnam absent from the published table (as of page update 2024-07-23) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Vietnam
US	No treaty in force	domestic foreign tax credit only (Form 1116) — no in-force treaty Source IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Vietnam

Australia–Vietnam tax: DTA, Super, CGT I1, Age Pension

Order of work (what we ask clients first)

Treaty article caps

Four Australia-side traps

1. Super when you leave

2. CGT event I1 (deemed disposal)

3. Age Pension portability

4. Dual 183-day tests

Employment exercised in Vietnam

When both States tax the same income

Protocols, tax sparing, MLI — presence only

What stays refused

Continue from the four traps

All cells on this page

Common questions

Four machines a thread usually collapses

Vietnam stay · labour · tax

Continue from this pair

Cross-check AU × Vietnam

AU across six lands

Australia–Vietnam tax: DTA, Super, CGT I1, Age Pension

Order of work (what we ask clients first)

Treaty article caps

Four Australia-side traps

1. Super when you leave

2. CGT event I1 (deemed disposal)

3. Age Pension portability

4. Dual 183-day tests

Employment exercised in Vietnam

When both States tax the same income

Protocols, tax sparing, MLI — presence only

What stays refused

Continue from the four traps

All cells on this page

Common questions

Four machines a thread usually collapses

Vietnam stay · labour · tax

Continue from this pair

Cross-check AU × Vietnam

AU across six lands