Desk 1 · home × land

CA × Vietnam

Verified 2026-08How facts work SourcesDestination cells are filed on the dest tax hub. Treaty and home traps live on the overlay — this desk only names both.

Where you land · Vietnam

Destination law — stay, labour, who may tax you there.

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.
Top personal rate	35% Source Luật 109/2025/QH15 Điều 9 — bậc 5 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.

StayVisa and residence EarnWork lawfully TaxVietnam tax hub

Your passport · Canada

Canadian departure tax and OAS/GIS stay Canadian; the treaty does not erase them.

Filed overlayCA → Vietnam taxTreaty and home-side traps From CanadaAll six destinations Torn between two places?Open dest × dest desk

Pair cells on this corridor

Treaty	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.
Employment short-stay	183 days Source Canada–Vietnam Agreement Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Relief (double tax)	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.
Art 4	Cascade permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source Canada–Vietnam Income Tax Agreement Art 4(2) — treaty-accord.gc.ca id 102424 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
SSA / totalization	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.
Treaty pensions	15% Source Canada–Vietnam DTA Art 18(2) — periodic pension payments (other than social-security legislation) source tax ≤15% of gross Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign-income 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.
Home-side traps	yes Source nguon/CA_SIDE_TRAPS.md — CRA emigrant dispositions / ITA s128.1; gates only Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.

Canonical pair URL: /canada-to-vietnam/tax. Other desks: Compare hub · This desk.

CA ×

Vietnam

Verified 2026-08How facts workSourcesDestination cells are filed on the dest tax hub. Treaty and home traps live on the overlay — this desk only names both.