United States → Vietnam

In plain termsThere is no in-force US–Vietnam income tax treaty. Vietnam still runs its day-count and abode tests. The US still taxes citizens on worldwide income. That gap is the overlay.

1. If both claim you

   Treaty in force:

   no

   Source IRS tax treaty tables / Pub 901 practice — Vietnam not listed as in-force income tax treaty partner; Nareif treaty table note: signed 2015 not yet in effect

   Checked Aug 2026 · Band med · Status fresh

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

   . No DTA Art 4 tie-breaker (
   yes

   Source No in-force US–Vietnam income tax treaty → no Art 4 dual-residence cascade between the two states

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

   ). Citizenship-based taxation (
   yes

   Source US domestic rule (citizenship-based taxation) — independent of any Vietnam treaty

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

   ) continues abroad (
   yes

   Source US citizenship-based taxation — citizens and many green-card holders remain US tax persons while living in Vietnam

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

   ). The tax overlay files FEIE, FBAR, Form 8938, and Form 1116 as gates — not a computed bill.

2. Vietnam residence still runs

   Days and habitual abode decide whether Vietnam reaches worldwide income, including US remote pay. FEIE exists (

   yes

   Source IRS Foreign earned income exclusion — Form 2555 / Pub 54 path

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

   ); TY2026 ceiling
   132900 USD

   Source IRS — Figuring the foreign earned income exclusion; Rev. Proc. 2025-32 / IRS newsroom TY2026 inflation adjustments — FEIE max $132,900 for tax year 2026

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

   . Start at Vietnam tax residency.

3. Work rights are a third door

   A labour permission is not a tax form and not a treaty substitute. Totalization with Vietnam in force:

   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

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

   . Work permit.

Also: visa & stay · decide.