Korea–Vietnam tax: Protocol royalties, exit tax, SSA

In plain termsKorea’s 183-day residence limb can span two tax years — that geometry does not match Vietnam’s day count. Second Protocol royalties are 5% or 10% by category; PPT applies. Treaty in force since

1994-09-09

Source MOFA 이중과세방지협정 체결현황 — Vietnam EIF 1994.09.09

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

; Protocol from

2021-01-20

Source MOFA 조약 제2466호 — Second Protocol EIF 20 Jan 2021

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

. An

SSA

social security agreement — coordinates pensions between two countries; Vietnam has few of these

with Vietnam is on file from 2024.

What the codes mean3 terms in plain language

DTA: double-tax agreement between two countries
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

Visa → days → tax → labour

TRC / stay sets how long you may remain.
Days and habitual abode decide Vietnam tax residence (threshold
183 days
Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1
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).
Working needs a permit or exemption — separate from tax.
Relief between the states runs through the Korea–Vietnam DTA (signed
1994-05-20
Source MOFA / WTO Center — signed Hanoi 20 May 1994
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).

Treaty article caps

Primary 1994 text (WTO Center / VCCI). Second Protocol summary: MOFA 조약 제2466호.

Article / topic	On file
Dividends	10% Source Korea–Vietnam DTA Art 10(2) — beneficial owner; max 10% of gross dividends Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Interest	10% Source Korea–Vietnam DTA Art 11(2) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Royalties — 5% limb	5% Source Korea–Vietnam DTA Art 12(2)(a) — patent, design, equipment, know-how Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. — patent, design/model, plan, secret formula/process; industrial/commercial/scientific equipment; know-how
Royalties — other (was 15%, post-Protocol)	10% Source Second Protocol (MOFA) — royalty source tax shall not exceed 5% or 10% of gross; other cases reduced from original 15% Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Second Protocol PPT	Exists — treaty benefit denied if main purpose is obtaining the benefit
Property-rich share gains	Source may tax when immovable property exceeds 50% Source MOFA 조약 제2466호 — more than 50% of share value from immovable property Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. of share value
Construction PE	more than 6 months Source Korea–Vietnam DTA Art 5(3) — building site / construction / installation > six months 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 Korea–Vietnam DTA 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.
Art 18 pensions	Taxable only in the residence state
Art 21 teachers / researchers	Up to 2 years Source Korea–Vietnam DTA Art 21 — teaching/research visit not exceeding two years Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 23 credit KR ← VN tax	Exists — dollar amounts refused
Art 23 credit VN ← KR tax	Exists — dollar amounts refused
Art 4 dual-resident tie-breaker	permanent home → centre of vital interests → habitual abode → nationality → mutual agreement

Art 23 tax-sparing / deemed-tax limbs were time-limited to ten years from entry into force unless competent authorities extended them — dollar sparing refused.

Dual residence — why day counts disagree

Vietnam: 183-day / habitual-abode machine (tax residency).
Korea: domicile or 183-day place-of-residence limb — and that count can span two tax years.
Dual domestic residence → DTA Art 4: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement.
Refused: picking treaty residence without permanent-home and vital-interests facts.

Rungs:

5 rungs

Source Korea–Vietnam DTA Art 4(2); nguon/KR_VN_DTA_1994.md

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Nationality is a separate rung:

yes

Source Korea–Vietnam DTA Art 4(2); nguon/KR_VN_DTA_1994.md

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. Ends at mutual agreement:

yes

Source Korea–Vietnam DTA Art 4(2); nguon/KR_VN_DTA_1994.md

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

The twistKorea–Vietnam: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.

Employment exercised in Vietnam

Three checks, not oneThe treaty employment rule sits in

Article 15

Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md

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. The short-stay ceiling is

183 days

Source Korea–Vietnam DTA Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)

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, measured in the

any twelve-month period

Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md

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. The day count alone is not a safe answer.

When both States tax the same income

The treaty relief method is

ordinary tax credit

Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md

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under

Article 23

Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

Korea-side traps

Domestic Republic of Korea gates. They do not travel from the Australia page. We state the gate — not the bill.

1. Worldwide tax for residents

Residents taxed worldwide (

yes

Source NTS Year-End Tax Settlement Manual — Korean residents generally taxed on worldwide income

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Vietnam residence does not by itself switch that off.

2. The 183-day limb (and two-year span)

183-day test exists (

yes

Source NTS Year-End Tax Settlement Manual for Foreigners — resident = domicile or place of residence ≥183 days; 소득세법 시행령 제4조

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); threshold

183 days

Source NTS residency manual; 소득세법 시행령 제4조 ③

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Continuously staying across two tax periods can still meet the limb (

yes

Source 소득세법 시행령 제4조 ③ 2호 — continuously 183+ days spanning two tax periods counts as 183+ days of residence

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). Day counts are not interchangeable with Vietnam’s machine.

3. Exit tax

Exit-tax regime exists (

yes

Source Income Tax Act (Korea) exit-tax / overseas-migration deemed-gain limbs on certain stock holdings — regime exists

Checked Aug 2026 · Band high · Status fresh

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Dollar thresholds refused (

yes

Source Exit-tax gate filed; KRW thresholds and 2027 overseas-stock expansion maths refused

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

4. Social security agreement — in force; totalization delayed

Korea–Vietnam SSA in force from

2024-01-01

Source Vietnam MOFA Announcement No. 50/2023/TB-LPQT — KR–VN social insurance agreement effective 1 January 2024

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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)

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Certificate-of-coverage detachment exemptions exist (

yes

Source NPS — Certificate of Coverage under KR–VN Social Security Agreement can exempt dual pension contributions for qualifying detached workers

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Totalization benefits under the Agreement are still delayed pending Vietnam domestic law (

yes

Source NPS English — benefits under totalization of coverage periods (and certain VN-national lump-sum refund limbs under the Agreement) delayed until Vietnamese domestic law is ready; residency-status lump-sum refunds remain payable regardless

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). An NPS lump-sum refund regime exists (

yes

Source NPS — Lump-sum Refund process for eligible foreigners / permanent departure (visa-status and agreement limbs)

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

) — eligibility matrices and KRW amounts refused (

yes

Source NPS refund eligibility by nationality/visa/agreement — matrices deliberately not modelled; gate existence only

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Second Protocol PPT (

yes

Source MOFA 조약 제2466호 summary — principal-purpose test: treaty benefit denied if main purpose is obtaining benefit

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); property-rich share gains (

yes

Source MOFA 조약 제2466호 — gains on shares deriving >50% value from immovable property in the other state may be taxed there

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) above

50%

Source MOFA 조약 제2466호 — more than 50% of share value from immovable property

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

What stays refused

Dollar Art 23 credits and tax-sparing amounts, exit-tax KRW maths, NPS refund eligibility matrices, SSA totalization dollar maths, and full Protocol article wording beyond the MOFA gates filed here. Art 23 credit gates exist (

yes

Source Korea–Vietnam DTA Art 23(2) — Korea allows credit for Vietnamese tax (subject to Korean credit law)

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

yes

Source Korea–Vietnam DTA Art 23(1) — Vietnam allows credit for Korean tax (capped at VN tax on that income)

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

All cells on this page

Evidence and sources48 dated facts for Korea–Vietnam tax: Protocol royalties, exit tax, SSA

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Korea–Vietnam double tax agreement exists and is in force
Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text
yes
Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text
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checked Aug 2026
Korea–Vietnam DTA signed
MOFA / WTO Center — signed Hanoi 20 May 1994
1994-05-20
Source MOFA / WTO Center — signed Hanoi 20 May 1994
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checked Aug 2026
Korea–Vietnam DTA entry into force
MOFA 이중과세방지협정 체결현황 — Vietnam EIF 1994.09.09
1994-09-09
Source MOFA 이중과세방지협정 체결현황 — Vietnam EIF 1994.09.09
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checked Aug 2026
Second Protocol signed
MOFA 조약 제2466호 — Second Protocol signed Seoul 27 Nov 2019
2019-11-27
Source MOFA 조약 제2466호 — Second Protocol signed Seoul 27 Nov 2019
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checked Aug 2026
Second Protocol entry into force
MOFA 조약 제2466호 — Second Protocol EIF 20 Jan 2021
2021-01-20
Source MOFA 조약 제2466호 — Second Protocol EIF 20 Jan 2021
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checked Aug 2026
Dividend source cap
Korea–Vietnam DTA Art 10(2) — beneficial owner; max 10% of gross dividends
10%
Source Korea–Vietnam DTA Art 10(2) — beneficial owner; max 10% of gross dividends
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checked Aug 2026
Interest source cap
Korea–Vietnam DTA Art 11(2)
10%
Source Korea–Vietnam DTA Art 11(2)
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checked Aug 2026
Royalty source cap — patent / equipment / know-how
Korea–Vietnam DTA Art 12(2)(a) — patent, design, equipment, know-how
5%
Source Korea–Vietnam DTA Art 12(2)(a) — patent, design, equipment, know-how
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Royalty source cap — other cases (post-Protocol)
Second Protocol (MOFA) — royalty source tax shall not exceed 5% or 10% of gross; other cases reduced from original 15%
10%
Source Second Protocol (MOFA) — royalty source tax shall not exceed 5% or 10% of gross; other cases reduced from original 15%
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Construction PE threshold
Korea–Vietnam DTA Art 5(3) — building site / construction / installation > six months
6 months
Source Korea–Vietnam DTA Art 5(3) — building site / construction / installation > six months
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dependent personal services short-stay limb
Korea–Vietnam DTA Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
183 days
Source Korea–Vietnam DTA Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 18 pensions taxable only in residence state
Korea–Vietnam DTA Art 18 — pensions taxable only in residence state (subject to Art 19(2))
yes
Source Korea–Vietnam DTA Art 18 — pensions taxable only in residence state (subject to Art 19(2))
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 21 teachers / researchers exemption window
Korea–Vietnam DTA Art 21 — teaching/research visit not exceeding two years
2 years
Source Korea–Vietnam DTA Art 21 — teaching/research visit not exceeding two years
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 4 individual dual-resident tie-breaker cascade
Korea–Vietnam DTA Art 4(2)(a)–(d)
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source Korea–Vietnam DTA Art 4(2)(a)–(d)
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dual KR–VN domestic residents use DTA Art 4
Korea–Vietnam DTA Art 4(2) — dual domestic residence resolved by treaty cascade
yes
Source Korea–Vietnam DTA Art 4(2) — dual domestic residence resolved by treaty cascade
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 credit: Korea ← Vietnam tax
Korea–Vietnam DTA Art 23(2) — Korea allows credit for Vietnamese tax (subject to Korean credit law)
yes
Source Korea–Vietnam DTA Art 23(2) — Korea allows credit for Vietnamese tax (subject to Korean credit law)
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 credit: Vietnam ← Korea tax
Korea–Vietnam DTA Art 23(1) — Vietnam allows credit for Korean tax (capped at VN tax on that income)
yes
Source Korea–Vietnam DTA Art 23(1) — Vietnam allows credit for Korean tax (capped at VN tax on that income)
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 foreign-tax credit dollar amounts deliberately not modelled
Art 23 mechanism filed; machine refuses dollar foreign-tax credit maths
yes
Source Art 23 mechanism filed; machine refuses dollar foreign-tax credit maths
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 tax-sparing rules are time-limited (10 years from EIF)
Art 23(3)–(5) — tax-sparing / deemed-tax rules apply only for ten years from calendar year after EIF unless competent authorities extend
yes
Source Art 23(3)–(5) — tax-sparing / deemed-tax rules apply only for ten years from calendar year after EIF unless competent authorities extend
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 tax-sparing dollar amounts deliberately not modelled
Art 23(4) deemed 10%/15% mechanism noted; dollar sparing credits and any extension MAP refused
yes
Source Art 23(4) deemed 10%/15% mechanism noted; dollar sparing credits and any extension MAP refused
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea domestic tax traps are modelled on this site
nguon/KR_SIDE_TRAPS.md — 183-day residence / worldwide / exit-tax gates; no dollar bills
yes
Source nguon/KR_SIDE_TRAPS.md — 183-day residence / worldwide / exit-tax gates; no dollar bills
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea has a statutory 183-day-style residency test
NTS Year-End Tax Settlement Manual for Foreigners — resident = domicile or place of residence ≥183 days; 소득세법 시행령 제4조
yes
Source NTS Year-End Tax Settlement Manual for Foreigners — resident = domicile or place of residence ≥183 days; 소득세법 시행령 제4조
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea tax-residence day threshold
NTS residency manual; 소득세법 시행령 제4조 ③
183 days
Source NTS residency manual; 소득세법 시행령 제4조 ③
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea 183-day residence limb can span two tax years
소득세법 시행령 제4조 ③ 2호 — continuously 183+ days spanning two tax periods counts as 183+ days of residence
yes
Source 소득세법 시행령 제4조 ③ 2호 — continuously 183+ days spanning two tax periods counts as 183+ days of residence
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korean tax residents are taxed on worldwide income
NTS Year-End Tax Settlement Manual — Korean residents generally taxed on worldwide income
yes
Source NTS Year-End Tax Settlement Manual — Korean residents generally taxed on worldwide income
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea exit-tax regime on certain stock gains exists
Income Tax Act (Korea) exit-tax / overseas-migration deemed-gain limbs on certain stock holdings — regime exists
yes
Source Income Tax Act (Korea) exit-tax / overseas-migration deemed-gain limbs on certain stock holdings — regime exists
Checked Aug 2026 · Band high · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax dollar amounts deliberately not modelled
Exit-tax gate filed; KRW thresholds and 2027 overseas-stock expansion maths refused
yes
Source Exit-tax gate filed; KRW thresholds and 2027 overseas-stock expansion maths refused
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Royalty 5% limb categories (1994 text)
Korea–Vietnam DTA Art 12(2)(a) — WTO Center / VCCI EN PDF
patent, design/model, plan, secret formula/process; industrial/commercial/scientific equipment; know-how
Source Korea–Vietnam DTA Art 12(2)(a) — WTO Center / VCCI EN PDF
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Pre-Protocol other-royalty cap was 15%
Korea–Vietnam DTA Art 12(2)(b) original — 15% of gross in all other cases
yes
Source Korea–Vietnam DTA Art 12(2)(b) original — 15% of gross in all other cases
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Second Protocol principal-purpose test exists
MOFA 조약 제2466호 summary — principal-purpose test: treaty benefit denied if main purpose is obtaining benefit
yes
Source MOFA 조약 제2466호 summary — principal-purpose test: treaty benefit denied if main purpose is obtaining benefit
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Second Protocol property-rich share-gains limb exists
MOFA 조약 제2466호 — gains on shares deriving >50% value from immovable property in the other state may be taxed there
yes
Source MOFA 조약 제2466호 — gains on shares deriving >50% value from immovable property in the other state may be taxed there
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Property-rich share value threshold
MOFA 조약 제2466호 — more than 50% of share value from immovable property
50%
Source MOFA 조약 제2466호 — more than 50% of share value from immovable property
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea 183-day residence limb can span two tax years
Korea Income Tax Act Enforcement Decree Art 4 — continuous place-of-residence limb can span two tax periods
yes
Source Korea Income Tax Act Enforcement Decree Art 4 — continuous place-of-residence limb can span two tax periods
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea–Vietnam social security agreement is in force
MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT)
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
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea–Vietnam SSA entry into force
Vietnam MOFA Announcement No. 50/2023/TB-LPQT — KR–VN social insurance agreement effective 1 January 2024
2024-01-01
Source Vietnam MOFA Announcement No. 50/2023/TB-LPQT — KR–VN social insurance agreement effective 1 January 2024
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
KR–VN SSA certificate-of-coverage detachment exemption exists
NPS — Certificate of Coverage under KR–VN Social Security Agreement can exempt dual pension contributions for qualifying detached workers
yes
Source NPS — Certificate of Coverage under KR–VN Social Security Agreement can exempt dual pension contributions for qualifying detached workers
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
KR–VN SSA totalization benefits are delayed pending Vietnam domestic law
NPS English — benefits under totalization of coverage periods (and certain VN-national lump-sum refund limbs under the Agreement) delayed until Vietnamese domestic law is ready; residency-status lump-sum refunds remain payable regardless
yes
Source NPS English — benefits under totalization of coverage periods (and certain VN-national lump-sum refund limbs under the Agreement) delayed until Vietnamese domestic law is ready; residency-status lump-sum refunds remain payable regardless
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
NPS lump-sum refund regime exists
NPS — Lump-sum Refund process for eligible foreigners / permanent departure (visa-status and agreement limbs)
yes
Source NPS — Lump-sum Refund process for eligible foreigners / permanent departure (visa-status and agreement limbs)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
NPS lump-sum refund eligibility matrices deliberately not modelled
NPS refund eligibility by nationality/visa/agreement — matrices deliberately not modelled; gate existence only
yes
Source NPS refund eligibility by nationality/visa/agreement — matrices deliberately not modelled; gate existence only
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Ordered rungs before the tie is settled
Korea–Vietnam DTA Art 4(2); nguon/KR_VN_DTA_1994.md
5 rungs
Source Korea–Vietnam DTA Art 4(2); 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.
checked Aug 2026
Nationality is a rung in this treaty
Korea–Vietnam DTA Art 4(2); nguon/KR_VN_DTA_1994.md
yes
Source Korea–Vietnam DTA Art 4(2); 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.
checked Aug 2026
Cascade ends in mutual agreement
Korea–Vietnam DTA Art 4(2); nguon/KR_VN_DTA_1994.md
yes
Source Korea–Vietnam DTA Art 4(2); 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.
checked Aug 2026
What is different about this tie-breaker
Korea–Vietnam DTA Art 4(2); nguon/KR_VN_DTA_1994.md
Korea–Vietnam: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source Korea–Vietnam DTA Art 4(2); 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.
checked Aug 2026
Employment article
Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md
Article 15
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.
checked Aug 2026
Employment short-stay ceiling (days)
Korea–Vietnam DTA Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
183 days
Source Korea–Vietnam DTA 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.
checked Aug 2026
How the short-stay days are counted
Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md
any twelve-month period
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.
checked Aug 2026
How double tax is relieved
Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md
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.
checked Aug 2026
Relief article
Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md
Article 23
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.
checked Aug 2026

Common questions

Is there a Korea–Vietnam tax treaty?

Yes. The 1994 DTA is in force; the Second Protocol entered into force on 20 January 2021. Royalties are capped at 5% or 10% by category; a principal-purpose test applies.

Is Korea’s 183-day test the same as Vietnam’s?

No. Korea’s place-of-residence limb can span two tax periods. Vietnam’s day count is a separate machine. Dual residence goes to DTA Art 4.

What are the Korea royalty rates?

Art 12(2)(a) caps patent, equipment, and know-how royalties at 5%. Other royalties were 15% and are 10% after the Second Protocol. Category wording is filed from the 1994 text and MOFA Protocol summary.

Does Korea have an exit tax?

Yes — a deemed-gain regime can apply when leaving permanently with certain stock holdings. KRW thresholds and gain maths are refused; only the gate is filed.

Is there a Korea–Vietnam social security agreement?

Yes — in force from 1 January 2024. Certificate-of-coverage detachment exemptions exist. Totalization of coverage periods under the Agreement is still delayed until Vietnam domestic law is ready. An NPS lump-sum refund regime exists; eligibility matrices are refused.

Run the calculator · Tax hub · pair hub.

KR → Vietnam · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes Source Korea–Vietnam DTA Art 18 — pensions taxable only in residence state (subject to Art 19(2)) 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/KR_SIDE_TRAPS.md — 183-day residence / worldwide / exit-tax gates; no dollar bills Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. KR domestic gates survive the move.
SSA twist	yes Source NPS English — benefits under totalization of coverage periods (and certain VN-national lump-sum refund limbs under the Agreement) delayed until Vietnamese domestic law is ready; residency-status lump-sum refunds remain payable regardless Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Why this beats a Facebook answer method

A screenshot from a group has no check month and no gazette link. A chatbot paragraph can mix OECD-model wording with the wrong pair. Here the cell either cites a primary source or stays an em dash — we refuse to invent the limb so you can hand the open chain to counsel.

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /south-korea-to-vietnam/tax.

Filed cells for this pair

Vietnam stay · labour · tax

Stay · Earn · Tax · Compare

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.

Continue from this pair

KR × Vietnam stays named. Overlay → stay / earn / dest tax → tools.

From South KoreaAll six destinations Vietnam stayVisa and residence Vietnam earnWork lawfully Vietnam taxWho may tax you there Home × land deskRead this pair side by side Two destinationsSame passport, second dest KR → ThailandSame passport, other land KR → IndonesiaSame passport, other land KR → PhilippinesSame passport, other land KR → MalaysiaSame passport, other land KR → PortugalSame passport, other land Tax calculatorVietnam days → position lines Decision toolVietnam gates

Cross-check

Cross-check KR × Vietnam

Home × land · KR × Vietnam Two dests · KR From South Korea Vietnam hub KR → Vietnam tax

KR across six lands

Land	Treaty	Relief	SSA	Open
VietnamHere	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
Thailand	yes Source Thai RD DTA list (rd.go.th/english/766.html) — Korea appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–TH Convention Art 5 Elimination of Double Taxation (Thai RD English HTML Art 1–5) — ordinary foreign-tax credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Thailand is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–ID Art 15 — 183 days in the fiscal year concerned — 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 NPS social security agreements overview — Indonesia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — South Korea treaty in force (effective 1987-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source South Korea–Philippines DTA Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source NPS — Korea–Philippines social security agreement entered into force 1 April 2024 (totalization category) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Philippines
Malaysia	yes Source HASiL MLI position list — Korea Original signed 20.04.1982, entry into force 02.01.1983; Korean law.go.kr treaty 제802호 발효일 1983-01-02 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — 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 NPS social security agreements overview — Malaysia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–PT Convention Art 23 — Methods for Elimination of Double Taxation (credit; matches KR–TH/KR–MY pattern filed from Korean Ministry of Government sources) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Portugal is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Portugal

Eight passports on Vietnam 8 overlays

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
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
KRHere	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

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From South Korea · KR → Vietnam tax.

Also filed for Vietnam: Australia · Singapore · China · Japan · United Kingdom · Canada · United States.

Korea–Vietnam tax: Protocol royalties, exit tax, SSA

1994-09-09

Source MOFA 이중과세방지협정 체결현황 — Vietnam EIF 1994.09.09

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

; Protocol from

2021-01-20

Source MOFA 조약 제2466호 — Second Protocol EIF 20 Jan 2021

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. An

SSA

social security agreement — coordinates pensions between two countries; Vietnam has few of these

with Vietnam is on file from 2024.

What the codes mean3 terms in plain language

DTA: double-tax agreement between two countries
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

Visa → days → tax → labour

TRC / stay sets how long you may remain.
Days and habitual abode decide Vietnam tax residence (threshold
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.
).
Working needs a permit or exemption — separate from tax.
Relief between the states runs through the Korea–Vietnam DTA (signed
1994-05-20
Source MOFA / WTO Center — signed Hanoi 20 May 1994
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).

Treaty article caps

Primary 1994 text (WTO Center / VCCI). Second Protocol summary: MOFA 조약 제2466호.

Article / topic	On file
Dividends	10% Source Korea–Vietnam DTA Art 10(2) — beneficial owner; max 10% of gross dividends Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Interest	10% Source Korea–Vietnam DTA Art 11(2) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Royalties — 5% limb	5% Source Korea–Vietnam DTA Art 12(2)(a) — patent, design, equipment, know-how Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. — patent, design/model, plan, secret formula/process; industrial/commercial/scientific equipment; know-how
Royalties — other (was 15%, post-Protocol)	10% Source Second Protocol (MOFA) — royalty source tax shall not exceed 5% or 10% of gross; other cases reduced from original 15% Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Second Protocol PPT	Exists — treaty benefit denied if main purpose is obtaining the benefit
Property-rich share gains	Source may tax when immovable property exceeds 50% Source MOFA 조약 제2466호 — more than 50% of share value from immovable property Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. of share value
Construction PE	more than 6 months Source Korea–Vietnam DTA Art 5(3) — building site / construction / installation > six months 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 Korea–Vietnam DTA 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.
Art 18 pensions	Taxable only in the residence state
Art 21 teachers / researchers	Up to 2 years Source Korea–Vietnam DTA Art 21 — teaching/research visit not exceeding two years Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 23 credit KR ← VN tax	Exists — dollar amounts refused
Art 23 credit VN ← KR tax	Exists — dollar amounts refused
Art 4 dual-resident tie-breaker	permanent home → centre of vital interests → habitual abode → nationality → mutual agreement

Art 23 tax-sparing / deemed-tax limbs were time-limited to ten years from entry into force unless competent authorities extended them — dollar sparing refused.

Dual residence — why day counts disagree

Vietnam: 183-day / habitual-abode machine (tax residency).
Korea: domicile or 183-day place-of-residence limb — and that count can span two tax years.
Dual domestic residence → DTA Art 4: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement.
Refused: picking treaty residence without permanent-home and vital-interests facts.

Rungs:

5 rungs

Source Korea–Vietnam DTA Art 4(2); 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.

. Nationality is a separate rung:

yes

Source Korea–Vietnam DTA Art 4(2); 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.

. Ends at mutual agreement:

yes

Source Korea–Vietnam DTA Art 4(2); 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.

The twistKorea–Vietnam: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.

Employment exercised in Vietnam

Three checks, not oneThe treaty employment rule sits in

Article 15

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.

. The short-stay ceiling is

183 days

Source Korea–Vietnam DTA 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.

, measured in the

any twelve-month period

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.

. The day count alone is not a safe answer.

When both States tax the same income

The treaty relief method is

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.

under

Article 23

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.

. A credit is not an exemption: keep the foreign assessment and proof of tax paid, and apply the domestic credit limit in the State granting relief.

Korea-side traps

Domestic Republic of Korea gates. They do not travel from the Australia page. We state the gate — not the bill.

1. Worldwide tax for residents

Residents taxed worldwide (

yes

Source NTS Year-End Tax Settlement Manual — Korean residents generally taxed on worldwide income

Checked Aug 2026 · Band low · Status fresh

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Vietnam residence does not by itself switch that off.

2. The 183-day limb (and two-year span)

183-day test exists (

yes

Source NTS Year-End Tax Settlement Manual for Foreigners — resident = domicile or place of residence ≥183 days; 소득세법 시행령 제4조

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

); threshold

183 days

Source NTS residency manual; 소득세법 시행령 제4조 ③

Checked Aug 2026 · Band low · Status fresh

Method: figures past 2× SLA hide. See /method · /status · /changelog.

. Continuously staying across two tax periods can still meet the limb (

yes

Source 소득세법 시행령 제4조 ③ 2호 — continuously 183+ days spanning two tax periods counts as 183+ days of residence

Checked Aug 2026 · Band med · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Day counts are not interchangeable with Vietnam’s machine.

3. Exit tax

Exit-tax regime exists (

yes

Source Income Tax Act (Korea) exit-tax / overseas-migration deemed-gain limbs on certain stock holdings — regime exists

Checked Aug 2026 · Band high · Status fresh

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Dollar thresholds refused (

yes

Source Exit-tax gate filed; KRW thresholds and 2027 overseas-stock expansion maths refused

Checked Aug 2026 · Band med · Status fresh

Method: figures past 2× SLA hide. See /method · /status · /changelog.

4. Social security agreement — in force; totalization delayed

Korea–Vietnam SSA in force from

2024-01-01

Source Vietnam MOFA Announcement No. 50/2023/TB-LPQT — KR–VN social insurance agreement effective 1 January 2024

Checked Aug 2026 · Band med · Status fresh

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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

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Certificate-of-coverage detachment exemptions exist (

yes

Source NPS — Certificate of Coverage under KR–VN Social Security Agreement can exempt dual pension contributions for qualifying detached workers

Checked Aug 2026 · Band med · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Totalization benefits under the Agreement are still delayed pending Vietnam domestic law (

yes

Checked Aug 2026 · Band high · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

). An NPS lump-sum refund regime exists (

yes

Source NPS — Lump-sum Refund process for eligible foreigners / permanent departure (visa-status and agreement limbs)

Checked Aug 2026 · Band med · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

) — eligibility matrices and KRW amounts refused (

yes

Source NPS refund eligibility by nationality/visa/agreement — matrices deliberately not modelled; gate existence only

Checked Aug 2026 · Band med · Status fresh

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Second Protocol PPT (

yes

Source MOFA 조약 제2466호 summary — principal-purpose test: treaty benefit denied if main purpose is obtaining benefit

Checked Aug 2026 · Band med · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

); property-rich share gains (

yes

Source MOFA 조약 제2466호 — gains on shares deriving >50% value from immovable property in the other state may be taxed there

Checked Aug 2026 · Band med · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

) above

50%

Source MOFA 조약 제2466호 — more than 50% of share value from immovable property

Checked Aug 2026 · Band med · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

What stays refused

yes

Source Korea–Vietnam DTA Art 23(2) — Korea allows credit for Vietnamese tax (subject to Korean credit law)

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

yes

Source Korea–Vietnam DTA Art 23(1) — Vietnam allows credit for Korean tax (capped at VN tax on that income)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

All cells on this page

Evidence and sources48 dated facts for Korea–Vietnam tax: Protocol royalties, exit tax, SSA

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Korea–Vietnam double tax agreement exists and is in force
Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text
yes
Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea–Vietnam DTA signed
MOFA / WTO Center — signed Hanoi 20 May 1994
1994-05-20
Source MOFA / WTO Center — signed Hanoi 20 May 1994
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea–Vietnam DTA entry into force
MOFA 이중과세방지협정 체결현황 — Vietnam EIF 1994.09.09
1994-09-09
Source MOFA 이중과세방지협정 체결현황 — Vietnam EIF 1994.09.09
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Second Protocol signed
MOFA 조약 제2466호 — Second Protocol signed Seoul 27 Nov 2019
2019-11-27
Source MOFA 조약 제2466호 — Second Protocol signed Seoul 27 Nov 2019
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Second Protocol entry into force
MOFA 조약 제2466호 — Second Protocol EIF 20 Jan 2021
2021-01-20
Source MOFA 조약 제2466호 — Second Protocol EIF 20 Jan 2021
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dividend source cap
Korea–Vietnam DTA Art 10(2) — beneficial owner; max 10% of gross dividends
10%
Source Korea–Vietnam DTA Art 10(2) — beneficial owner; max 10% of gross dividends
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Interest source cap
Korea–Vietnam DTA Art 11(2)
10%
Source Korea–Vietnam DTA Art 11(2)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Royalty source cap — patent / equipment / know-how
Korea–Vietnam DTA Art 12(2)(a) — patent, design, equipment, know-how
5%
Source Korea–Vietnam DTA Art 12(2)(a) — patent, design, equipment, know-how
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Royalty source cap — other cases (post-Protocol)
Second Protocol (MOFA) — royalty source tax shall not exceed 5% or 10% of gross; other cases reduced from original 15%
10%
Source Second Protocol (MOFA) — royalty source tax shall not exceed 5% or 10% of gross; other cases reduced from original 15%
Checked Aug 2026 · Band med · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Construction PE threshold
Korea–Vietnam DTA Art 5(3) — building site / construction / installation > six months
6 months
Source Korea–Vietnam DTA Art 5(3) — building site / construction / installation > six months
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dependent personal services short-stay limb
Korea–Vietnam DTA Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
183 days
Source Korea–Vietnam DTA Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 18 pensions taxable only in residence state
Korea–Vietnam DTA Art 18 — pensions taxable only in residence state (subject to Art 19(2))
yes
Source Korea–Vietnam DTA Art 18 — pensions taxable only in residence state (subject to Art 19(2))
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 21 teachers / researchers exemption window
Korea–Vietnam DTA Art 21 — teaching/research visit not exceeding two years
2 years
Source Korea–Vietnam DTA Art 21 — teaching/research visit not exceeding two years
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 4 individual dual-resident tie-breaker cascade
Korea–Vietnam DTA Art 4(2)(a)–(d)
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source Korea–Vietnam DTA Art 4(2)(a)–(d)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Dual KR–VN domestic residents use DTA Art 4
Korea–Vietnam DTA Art 4(2) — dual domestic residence resolved by treaty cascade
yes
Source Korea–Vietnam DTA Art 4(2) — dual domestic residence resolved by treaty cascade
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 credit: Korea ← Vietnam tax
Korea–Vietnam DTA Art 23(2) — Korea allows credit for Vietnamese tax (subject to Korean credit law)
yes
Source Korea–Vietnam DTA Art 23(2) — Korea allows credit for Vietnamese tax (subject to Korean credit law)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 credit: Vietnam ← Korea tax
Korea–Vietnam DTA Art 23(1) — Vietnam allows credit for Korean tax (capped at VN tax on that income)
yes
Source Korea–Vietnam DTA Art 23(1) — Vietnam allows credit for Korean tax (capped at VN tax on that income)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 foreign-tax credit dollar amounts deliberately not modelled
Art 23 mechanism filed; machine refuses dollar foreign-tax credit maths
yes
Source Art 23 mechanism filed; machine refuses dollar foreign-tax credit maths
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 tax-sparing rules are time-limited (10 years from EIF)
Art 23(3)–(5) — tax-sparing / deemed-tax rules apply only for ten years from calendar year after EIF unless competent authorities extend
yes
Source Art 23(3)–(5) — tax-sparing / deemed-tax rules apply only for ten years from calendar year after EIF unless competent authorities extend
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Art 23 tax-sparing dollar amounts deliberately not modelled
Art 23(4) deemed 10%/15% mechanism noted; dollar sparing credits and any extension MAP refused
yes
Source Art 23(4) deemed 10%/15% mechanism noted; dollar sparing credits and any extension MAP refused
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea domestic tax traps are modelled on this site
nguon/KR_SIDE_TRAPS.md — 183-day residence / worldwide / exit-tax gates; no dollar bills
yes
Source nguon/KR_SIDE_TRAPS.md — 183-day residence / worldwide / exit-tax gates; no dollar bills
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea has a statutory 183-day-style residency test
NTS Year-End Tax Settlement Manual for Foreigners — resident = domicile or place of residence ≥183 days; 소득세법 시행령 제4조
yes
Source NTS Year-End Tax Settlement Manual for Foreigners — resident = domicile or place of residence ≥183 days; 소득세법 시행령 제4조
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea tax-residence day threshold
NTS residency manual; 소득세법 시행령 제4조 ③
183 days
Source NTS residency manual; 소득세법 시행령 제4조 ③
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea 183-day residence limb can span two tax years
소득세법 시행령 제4조 ③ 2호 — continuously 183+ days spanning two tax periods counts as 183+ days of residence
yes
Source 소득세법 시행령 제4조 ③ 2호 — continuously 183+ days spanning two tax periods counts as 183+ days of residence
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korean tax residents are taxed on worldwide income
NTS Year-End Tax Settlement Manual — Korean residents generally taxed on worldwide income
yes
Source NTS Year-End Tax Settlement Manual — Korean residents generally taxed on worldwide income
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea exit-tax regime on certain stock gains exists
Income Tax Act (Korea) exit-tax / overseas-migration deemed-gain limbs on certain stock holdings — regime exists
yes
Source Income Tax Act (Korea) exit-tax / overseas-migration deemed-gain limbs on certain stock holdings — regime exists
Checked Aug 2026 · Band high · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Exit-tax dollar amounts deliberately not modelled
Exit-tax gate filed; KRW thresholds and 2027 overseas-stock expansion maths refused
yes
Source Exit-tax gate filed; KRW thresholds and 2027 overseas-stock expansion maths refused
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Royalty 5% limb categories (1994 text)
Korea–Vietnam DTA Art 12(2)(a) — WTO Center / VCCI EN PDF
patent, design/model, plan, secret formula/process; industrial/commercial/scientific equipment; know-how
Source Korea–Vietnam DTA Art 12(2)(a) — WTO Center / VCCI EN PDF
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Pre-Protocol other-royalty cap was 15%
Korea–Vietnam DTA Art 12(2)(b) original — 15% of gross in all other cases
yes
Source Korea–Vietnam DTA Art 12(2)(b) original — 15% of gross in all other cases
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Second Protocol principal-purpose test exists
MOFA 조약 제2466호 summary — principal-purpose test: treaty benefit denied if main purpose is obtaining benefit
yes
Source MOFA 조약 제2466호 summary — principal-purpose test: treaty benefit denied if main purpose is obtaining benefit
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Second Protocol property-rich share-gains limb exists
MOFA 조약 제2466호 — gains on shares deriving >50% value from immovable property in the other state may be taxed there
yes
Source MOFA 조약 제2466호 — gains on shares deriving >50% value from immovable property in the other state may be taxed there
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Property-rich share value threshold
MOFA 조약 제2466호 — more than 50% of share value from immovable property
50%
Source MOFA 조약 제2466호 — more than 50% of share value from immovable property
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea 183-day residence limb can span two tax years
Korea Income Tax Act Enforcement Decree Art 4 — continuous place-of-residence limb can span two tax periods
yes
Source Korea Income Tax Act Enforcement Decree Art 4 — continuous place-of-residence limb can span two tax periods
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Korea–Vietnam social security agreement is in force
MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT)
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.
checked Aug 2026
Korea–Vietnam SSA entry into force
Vietnam MOFA Announcement No. 50/2023/TB-LPQT — KR–VN social insurance agreement effective 1 January 2024
2024-01-01
Source Vietnam MOFA Announcement No. 50/2023/TB-LPQT — KR–VN social insurance agreement effective 1 January 2024
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
KR–VN SSA certificate-of-coverage detachment exemption exists
NPS — Certificate of Coverage under KR–VN Social Security Agreement can exempt dual pension contributions for qualifying detached workers
yes
Source NPS — Certificate of Coverage under KR–VN Social Security Agreement can exempt dual pension contributions for qualifying detached workers
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
KR–VN SSA totalization benefits are delayed pending Vietnam domestic law
NPS English — benefits under totalization of coverage periods (and certain VN-national lump-sum refund limbs under the Agreement) delayed until Vietnamese domestic law is ready; residency-status lump-sum refunds remain payable regardless
yes
Source NPS English — benefits under totalization of coverage periods (and certain VN-national lump-sum refund limbs under the Agreement) delayed until Vietnamese domestic law is ready; residency-status lump-sum refunds remain payable regardless
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
NPS lump-sum refund regime exists
NPS — Lump-sum Refund process for eligible foreigners / permanent departure (visa-status and agreement limbs)
yes
Source NPS — Lump-sum Refund process for eligible foreigners / permanent departure (visa-status and agreement limbs)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
NPS lump-sum refund eligibility matrices deliberately not modelled
NPS refund eligibility by nationality/visa/agreement — matrices deliberately not modelled; gate existence only
yes
Source NPS refund eligibility by nationality/visa/agreement — matrices deliberately not modelled; gate existence only
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Ordered rungs before the tie is settled
Korea–Vietnam DTA Art 4(2); nguon/KR_VN_DTA_1994.md
5 rungs
Source Korea–Vietnam DTA Art 4(2); 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.
checked Aug 2026
Nationality is a rung in this treaty
Korea–Vietnam DTA Art 4(2); nguon/KR_VN_DTA_1994.md
yes
Source Korea–Vietnam DTA Art 4(2); 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.
checked Aug 2026
Cascade ends in mutual agreement
Korea–Vietnam DTA Art 4(2); nguon/KR_VN_DTA_1994.md
yes
Source Korea–Vietnam DTA Art 4(2); 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.
checked Aug 2026
What is different about this tie-breaker
Korea–Vietnam DTA Art 4(2); nguon/KR_VN_DTA_1994.md
Korea–Vietnam: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source Korea–Vietnam DTA Art 4(2); 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.
checked Aug 2026
Employment article
Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md
Article 15
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.
checked Aug 2026
Employment short-stay ceiling (days)
Korea–Vietnam DTA Art 15(2)(a) — present ≤183 days in any twelve-month period (one of conditions)
183 days
Source Korea–Vietnam DTA 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.
checked Aug 2026
How the short-stay days are counted
Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md
any twelve-month period
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.
checked Aug 2026
How double tax is relieved
Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md
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.
checked Aug 2026
Relief article
Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md
Article 23
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.
checked Aug 2026

Common questions

Is there a Korea–Vietnam tax treaty?

Yes. The 1994 DTA is in force; the Second Protocol entered into force on 20 January 2021. Royalties are capped at 5% or 10% by category; a principal-purpose test applies.

Is Korea’s 183-day test the same as Vietnam’s?

No. Korea’s place-of-residence limb can span two tax periods. Vietnam’s day count is a separate machine. Dual residence goes to DTA Art 4.

What are the Korea royalty rates?

Does Korea have an exit tax?

Yes — a deemed-gain regime can apply when leaving permanently with certain stock holdings. KRW thresholds and gain maths are refused; only the gate is filed.

Is there a Korea–Vietnam social security agreement?

Run the calculator · Tax hub · pair hub.

KR → Vietnam · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes Source Korea–Vietnam DTA Art 18 — pensions taxable only in residence state (subject to Art 19(2)) 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/KR_SIDE_TRAPS.md — 183-day residence / worldwide / exit-tax gates; no dollar bills Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. KR domestic gates survive the move.
SSA twist	yes Source NPS English — benefits under totalization of coverage periods (and certain VN-national lump-sum refund limbs under the Agreement) delayed until Vietnamese domestic law is ready; residency-status lump-sum refunds remain payable regardless Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Why this beats a Facebook answer method

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /south-korea-to-vietnam/tax.

Filed cells for this pair

Vietnam stay · labour · tax

Stay · Earn · Tax · Compare

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.

Continue from this pair

KR × Vietnam stays named. Overlay → stay / earn / dest tax → tools.

Cross-check

Cross-check KR × Vietnam

Home × land · KR × Vietnam Two dests · KR From South Korea Vietnam hub KR → Vietnam tax

KR across six lands

Land	Treaty	Relief	SSA	Open
VietnamHere	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
Thailand	yes Source Thai RD DTA list (rd.go.th/english/766.html) — Korea appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–TH Convention Art 5 Elimination of Double Taxation (Thai RD English HTML Art 1–5) — ordinary foreign-tax credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Thailand is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–ID Art 15 — 183 days in the fiscal year concerned — 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 NPS social security agreements overview — Indonesia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — South Korea treaty in force (effective 1987-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source South Korea–Philippines DTA Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source NPS — Korea–Philippines social security agreement entered into force 1 April 2024 (totalization category) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Philippines
Malaysia	yes Source HASiL MLI position list — Korea Original signed 20.04.1982, entry into force 02.01.1983; Korean law.go.kr treaty 제802호 발효일 1983-01-02 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — 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 NPS social security agreements overview — Malaysia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Malaysia
Portugal	yes Source Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–PT Convention Art 23 — Methods for Elimination of Double Taxation (credit; matches KR–TH/KR–MY pattern filed from Korean Ministry of Government sources) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Portugal is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Portugal

Eight passports on Vietnam 8 overlays

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
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
KRHere	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

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From South Korea · KR → Vietnam tax.

Also filed for Vietnam: Australia · Singapore · China · Japan · United Kingdom · Canada · United States.