UK–Vietnam tax: TNR, FIG, State Pension abroad

Q: Is there a UK–Vietnam tax treaty?

Yes. SI 1994/3216 — signed 9 April 1994, in force 15 December 1994. The MLI modifies it; withholding effect from 1 January 2024.

Q: What is temporary non-residence CGT?

UK rules (TCGA / HS278) can tax certain gains if you leave and return within a defined window after having been UK resident. Gain bills are refused; the gate is filed.

Q: What replaced the remittance basis?

From 6 April 2025 the remittance basis is abolished for new claims; a four-year foreign income and gains (FIG) regime applies for qualifying arrivals after long non-UK residence. Check current HMRC guidance for eligibility.

Q: Is UK residence a single 183-day test?

No. The UK uses the Statutory Residence Test — automatic overseas/UK tests and sufficient-ties tests. Day counts are not interchangeable with Vietnam’s machine.

Q: Does my UK State Pension keep rising if I live in Vietnam?

You can claim State Pension abroad if you qualify on National Insurance. Yearly DWP increases only apply in listed geographies (EEA/Switzerland/Gibraltar or published agreement countries). Vietnam is not on that uprating list — so living in Vietnam does not unlock annual increases while abroad. Art 18 of the UK–Vietnam DTA is about taxing rights, not DWP uprating. Weekly rates are not modelled here.

In plain termsThe UK differentiator is

temporary non-residence

UK temporary non-residence — can pull capital gains back into UK tax if you return too soon

CGT, the remittance→

FIG

UK 4-year Foreign Income and Gains regime — replaced the remittance basis from 6 April 2025

shift from 6 April 2025, the

SRT

UK Statutory Residence Test — the day-count-plus-ties test that sets UK tax residence, not a single 183-day line

— and State Pension that stays payable abroad but does not get yearly DWP increases while you live in Vietnam. Signed

1994-04-09

Source SI 1994/3216 Schedule — Done at Hanoi 9 April 1994; GOV.UK Vietnam tax treaties

Checked Aug 2026 · Band low · Status fresh

Article / topic	On file
Dividends — ≥50% voting or ≥£7m invested	7% Source SI 1994/3216 Schedule Art 10(2)(a) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Dividends — ≥25% and <50%	10% Source SI 1994/3216 Schedule Art 10(2)(b) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Dividends — other	15% Source SI 1994/3216 Schedule Art 10(2)(c); HMRC DT20253 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Interest	10% Source SI 1994/3216 Schedule Art 11(2) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Royalties	10% Source SI 1994/3216 Schedule Art 12(2) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Construction PE	183 days Source SI 1994/3216 Schedule Art 5(3) 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 SI 1994/3216 Schedule Art 15 — 183 days within any 12 months (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
MLI withholding effect	From 2024-01-01 Source GOV.UK synthesised MLI + 1994 UK–Vietnam DTA — WH effect in UK and Vietnam from 1 Jan 2024 Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
MLI other taxes — UK CT	From 2024-04-01 Source GOV.UK Vietnam tax treaties — MLI other taxes effective in the UK from 1 April 2024 for Corporation Tax Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
MLI other taxes — UK IT/CGT	From 2024-04-06 Source GOV.UK Vietnam tax treaties — MLI other taxes effective in the UK from 6 April 2024 for Income Tax and Capital Gains Tax Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
MLI other taxes — Vietnam	From 2025-01-01 Source GOV.UK Vietnam tax treaties — MLI other taxes effective in Vietnam from 1 Jan 2025 Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 22 credit UK ← VN tax	Exists — dollar amounts refused
Art 22 credit VN ← UK tax	Exists — dollar amounts refused
Art 4 dual-resident tie-breaker	permanent home → centre of vital interests → habitual abode → nationality → mutual agreement

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes Source SI 1994/3216 Schedule Art 18(1) — pensions/annuities 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/UK_SIDE_TRAPS.md — HS278 / TCGA s10A / FIG regime; gates only, no dollar bills Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. UK domestic gates survive the move.

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

Land	Treaty	Relief	SSA	Open
VietnamHere	yes Source 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
Thailand	yes Source GOV.UK Thailand tax treaties — double taxation convention entered into force on 20 November 1981 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Thailand Convention Art 23 — UK credits Thai tax; Thailand credits UK tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Thailand 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 → Thailand
Indonesia	yes Source DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 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 GOV.UK Reciprocal agreements + NI38 country lists do not include Indonesia 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 → Indonesia
Philippines	yes Source BIR Philippine Double Taxation Agreements list — United Kingdom treaty in force (effective 1979-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Philippines Convention Art. 21 — 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 GOV.UK Reciprocal agreements — Philippines listed among UK bilateral social security agreement countries Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Philippines
Malaysia	yes Source GOV.UK — 1996 UK–Malaysia Double Taxation Agreement as amended by the 2010 Protocol — in force; HMRC DT12750: comprehensive Agreement (SI 1997/2987) entered into force 8 July 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 UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary credit 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 Malaysia 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 → Malaysia
Portugal	yes Source GOV.UK 'Portugal: tax treaties' + HMRC DT15600 — the 2025 UK–Portugal Double Taxation Convention (SI 2025 No. 1300), signed in London 15 September 2025, entered into force 29 December 2025; effective in the UK from 1 Jan 2026 (WHT), 1 Apr 2026 (CT), 6 Apr 2026 (IT/CGT), and in Portugal from 1 Jan 2026 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Portugal

Passport	Treaty	Relief	SSA	Open
AU	yes Source [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Vietnam
SG	yes Source SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Vietnam
KR	yes Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Vietnam
CN	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam
JP	yes Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MHLW / JPS social security agreement country lists — Vietnam not among agreements in force; MOFA press release 18 July 2025 only announces commencement of intergovernmental negotiations Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Vietnam
UKHere	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

UK–Vietnam tax: TNR, FIG, State Pension abroad

Visa → days → tax → labour

Treaty article caps

Dual residence — why day counts disagree

Employment exercised in Vietnam

When both States tax the same income

UK-side traps

1. Temporary non-residence CGT

2. Remittance basis → FIG

3. Residence is SRT

4. State Pension abroad — payable; uprating is geography

MLI — presence and effect dates

What stays refused

Continue from the UK traps

All cells on this page

Common questions

Four machines a thread usually collapses

Vietnam stay · labour · tax

Continue from this pair

Cross-check UK × Vietnam

UK across six lands

UK–Vietnam tax: TNR, FIG, State Pension abroad

Visa → days → tax → labour

Treaty article caps

Dual residence — why day counts disagree

Employment exercised in Vietnam

When both States tax the same income

UK-side traps

1. Temporary non-residence CGT

2. Remittance basis → FIG

3. Residence is SRT

4. State Pension abroad — payable; uprating is geography

MLI — presence and effect dates

What stays refused

Continue from the UK traps

All cells on this page

Common questions

Four machines a thread usually collapses

Vietnam stay · labour · tax

Continue from this pair

Cross-check UK × Vietnam

UK across six lands