Desk 1 · home × land

SG × 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 · Singapore

Singapore territorial tax, IR21 and CPF stay Singapore-side when you leave.

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

Pair cells on this corridor

Treaty	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.
Employment short-stay	183 days Source SSO Order 1994 Art 15 — aggregate not exceeding 183 days in the calendar year (one limb) 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 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.
Art 4	Cascade permanent home → centre of vital interests → habitual abode → mutual agreement Source SSO Order 1994 Art 4(2) — no nationality step before MAP (unlike some OECD models) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
SSA / totalization	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.
Treaty pensions	yes Source SSO Order 1994 Art 18 — pensions taxable only in residence state (subject to Art 19) 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/SG_SIDE_TRAPS.md — IRAS residence/territorial + IR21 + CPF leave; gates only Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.

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

SG ×

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.