Singapore–Vietnam tax: territorial base, IR21, CPF

Q: Is Singapore tax worldwide like Vietnam?

No. As a Singapore tax resident you are generally taxed on Singapore-earned income; foreign income remitted into Singapore is usually exempt. Vietnam residents are taxed worldwide. That mismatch is why both pages matter.

Q: What is IR21?

IR21 is Singapore tax clearance when a non-citizen employee leaves (or meets other triggers). Your employer withholds money until clearance. It is a Singapore exit gate — not a Vietnam form.

Q: Is there a Singapore–Vietnam DTA?

Yes. The 1994 agreement is in force; a Second Protocol updated PE and royalty limbs. Interest has an MFN clause — we do not invent the comparison rate.

Q: Does CPF stop when I move to Vietnam?

Usually not just because you moved. CPF follows Singapore citizen / PR status, not geography. There is also no Singapore–Vietnam social security agreement to totalise periods.

Q: What should a Singaporean read first on this page?

Territorial base versus Vietnam worldwide tax when resident, IR21 clearance on exit, ESOP deemed exercise, and CPF that follows status not geography. Then the DTA / Second Protocol table.

In plain termsSingapore’s differentiator is territorial tax — remitted foreign income is generally exempt — against Vietnam’s worldwide base when you are a Vietnam tax resident. Plus

IR21

Singapore tax-clearance form an employer files when a foreign employee leaves

clearance and ESOP deemed exercise on exit.

CPF

Central Provident Fund — Singapore's mandatory savings system

follows status, not geography. Second Protocol PE and royalty updates apply.

What the codes mean4 terms in plain language

DTA: double-tax agreement between two countries
IR21: Singapore tax-clearance form an employer files when a foreign employee leaves
CPF: Central Provident Fund — Singapore's mandatory savings system
183 days: the day count that usually switches on tax residence

Visa → days → tax → labour

TRC / stay sets how long you may remain.
Days and habitual abode decide Vietnam tax residence (threshold 183 days).
Working needs a permit or exemption — separate from tax.
Relief between the states runs through the Singapore–Vietnam DTA (signed
1994-03-02
Source SSO Order 1994 Schedule — signed at Hanoi on 2 March 1994
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
; Second Protocol from
2013-01-11
Source IRAS newsroom — Second Protocol entered into force 11 January 2013; SSO Order 2013 S 9/2013
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).

Treaty article caps

Primary: SSO Order 1994 · Second Protocol Order 2013.

Article / topic	On file
Dividends — >50% capital or >US$10m	5% Source SSO Order 1994 Art 10(2)(a) — >50% capital or >US$10 million Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Dividends — 25%–50% capital	7% Source SSO Order 1994 Art 10(2)(b) — between 25% and 50% of capital Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Dividends — other	12.5% Source SSO Order 1994 Art 10(2)(c) — 12½% in all other cases Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Interest	10% Source SSO Order 1994 Art 11(2); Protocol Art V MFN if Vietnam gives lower rate elsewhere Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. — Protocol MFN exists (third-state comparison rate not invented)
Royalties — IP / equipment / know-how	5% Source SSO Order 1994 Art 12(2)(a) — patents, designs, equipment, know-how Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Royalties — other (post-Protocol)	10% Source Second Protocol Art VI — replaces Art 12(2)(b) 15% with 10% Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Construction PE	6 months Source Second Protocol Art II — construction/installation PE if lasts more than 6 months Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Services PE	183 days Source Second Protocol Art II — services PE if >183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 14 independent-services stay limb	183 days Source Second Protocol Art VIII — independent personal services may be taxed if stay exceeds 183 days in any 12-month period (also fixed-base limb) 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	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.
Art 18 pensions	Residence state only ( 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. )
Art 21 teachers / researchers	Up to 2 years Source SSO Order 1994 Art 21 — teaching/research exemption up to two years from first visit Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 24 credit SG ← VN tax	yes Source SSO Order 1994 Art 24(3)(a) — Singapore allows credit for Vietnamese tax paid (subject to SG domestic credit rules) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. — amounts not invented
Art 24 credit VN ← SG tax	yes Source SSO Order 1994 Art 24(2)(a) — Vietnam allows deduction equal to tax paid in Singapore Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. — amounts not invented
Art 4 dual-resident tie-breaker	permanent home → centre of vital interests → habitual abode → mutual agreement

Art 23 Limitation of Relief was deleted by the Second Protocol (

yes

Source Second Protocol Art IX — ARTICLE 23 (Limitation of Relief) deleted; subsequent articles not renumbered

Checked Aug 2026 · Band low · Status fresh

Social security / 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. Income DTA does not totalise contributions.
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. 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 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. SG domestic gates survive the move.

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 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
Thailand	yes Source MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Thailand social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–ID Art 15 — 183 days in any 12-month period — Article 23 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 CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — Singapore treaty in force (effective 1997-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	tax credit Source Singapore–Philippines DTA Art. 22 — both States grant credit for qualifying tax paid in the other State, with additional tax-sparing provisions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Philippines social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Philippines
Malaysia	yes Source IRAS synthesised DTA text — Date of Conclusion 5 October 2004; Entry into Force 13 February 2006; Effective Date 1 January 2007; MLI modifications via Income Tax (Singapore—Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021, EIF 1 June 2021 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — 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 CPF Board / Singapore domestic CPF regime — no Singapore–Malaysia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position + AT convention list — Portugal–Singapore Convention, Original signed 06-09-1999, entry into force 16-03-2001; IRAS lists Portugal among Singapore's Avoidance of Double Taxation Agreements Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Portugal social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Portugal

Passport	Treaty	Relief	SSA	Open
AU	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
SGHere	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

Singapore–Vietnam tax: territorial base, IR21, CPF

Visa → days → tax → labour

Treaty article caps

Dual residence — why day counts disagree

Employment exercised in Vietnam

When both States tax the same income

Singapore-side traps

1. Territorial base (not worldwide)

2. Non-resident employment rates

3. IR21 tax clearance

4. ESOP / ESOW deemed exercise

5. CPF — status, not geography

6. Certificate of Residence

What stays refused

All cells on this page

Common questions

Four machines a thread usually collapses

Vietnam stay · labour · tax

Continue from this pair

Cross-check SG × Vietnam

SG across six lands

Singapore–Vietnam tax: territorial base, IR21, CPF

Visa → days → tax → labour

Treaty article caps

Dual residence — why day counts disagree

Employment exercised in Vietnam

When both States tax the same income

Singapore-side traps

1. Territorial base (not worldwide)

2. Non-resident employment rates

3. IR21 tax clearance

4. ESOP / ESOW deemed exercise

5. CPF — status, not geography

6. Certificate of Residence

What stays refused

All cells on this page

Common questions

Four machines a thread usually collapses

Vietnam stay · labour · tax

Continue from this pair

Cross-check SG × Vietnam

SG across six lands