US–Vietnam tax: no treaty — FEIE, FBAR, Form 8938

In plain termsThere is no in-force US–Vietnam income tax treaty to split residence or cap withholding. Living in Vietnam does not turn off US citizenship tax. Read Vietnam residence first, then the US domestic gates below (

FEIE

US Foreign Earned Income Exclusion — shelters a capped slice of foreign wages if you meet the residence or presence test

FBAR

US foreign-bank-account report — filed to FinCEN, not the IRS

Form 8938

US FATCA disclosure of foreign financial assets — filed with the tax return, separate from FBAR

, exit tax) — and know

Totalization

US social-security totalization treaty — Vietnam has none

with Vietnam is absent.

What the codes mean5 terms in plain language

FEIE: US Foreign Earned Income Exclusion — shelters a capped slice of foreign wages if you meet the residence or presence test
FBAR: US foreign-bank-account report — filed to FinCEN, not the IRS
Form 8938: US FATCA disclosure of foreign financial assets — filed with the tax return, separate from FBAR
Totalization: US social-security totalization treaty — Vietnam has none
183 days: the day count that usually switches on tax residence

Vietnam residence US domestic gates Print this overlay

Order of work

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
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).
Working needs a permit or exemption — separate from tax.
There is no in-force US–Vietnam income tax treaty to allocate residence or cap withholding. US citizenship tax and Vietnam residence can both apply.

Treaty status — no treaty in force

Topic	On file
Treaty signed (2015)	yes Source US–Vietnam income tax treaty and protocol signed 7 July 2015 (secondary reports consistent; not in IRS in-force treaty list) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Treaty withholding caps apply	no Source No in-force DTA → no treaty withholding caps apply Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
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 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Dual claims — no treaty cascade

Vietnam: 183-day / habitual-abode machine (tax residency).
United States: citizenship-based worldwide tax, regardless of Vietnam residence.
Without an in-force DTA there is no Art 4 permanent-home cascade. Relief, if any, is domestic: FEIE and/or foreign tax credit — not treaty residence.
Refused: inventing treaty caps or an Art 4 outcome from a signed-but-not-in-force text.

US-side traps

Domestic IRS gates. We state the gate — not PFIC or expatriation maths.

1. Citizenship-based taxation

Citizenship-based taxation (

yes

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

Checked Aug 2026 · Band low · Status fresh

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

) — worldwide income for citizens regardless of Vietnam residence (

yes

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

Checked Aug 2026 · Band low · Status fresh

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

). The Vietnam residency machine and calculator still apply on the Vietnam side.

2. Foreign tax credit (Form 1116)

Foreign tax credit exists (

yes

Source IRS Foreign Tax Credit — credit (or deduction) for qualifying foreign income taxes; individuals generally Form 1116

Checked Aug 2026 · Band low · Status fresh

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

). Form 1116 exists (

yes

Source IRS Instructions for Form 1116 — Foreign Tax Credit (Individual, Estate, or Trust)

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

). Qualifying foreign income taxes may be credited. Basket limits and dollar credits refused (

yes

Source Form 1116 / Pub 514 mechanism filed; basket limits and dollar credits refused

Checked Aug 2026 · Band med · Status fresh

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

3. Foreign earned income exclusion

FEIE exists (

yes

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

Checked Aug 2026 · Band low · Status fresh

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

); optional exclusion (

yes

Source IRS FEIE — elective exclusion via Form 2555; not automatic and not a substitute for filing

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

); Form 2555 (

yes

Source IRS — Form 2555 Foreign Earned Income used to claim FEIE / foreign housing exclusion or deduction

Checked Aug 2026 · Band low · Status fresh

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

). Requires a foreign tax home (

yes

Source IRS FEIE page — must have foreign earned income, tax home in a foreign country, and pass bona fide residence or physical presence

Checked Aug 2026 · Band low · Status fresh

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

), plus either physical presence of

330 days

Source IRS FEIE — physical presence test: at least 330 full days in foreign country/countries during any period of 12 consecutive months

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

in any 12 consecutive months, or bona fide residence (

yes

Source IRS FEIE — bona fide resident of a foreign country for an uninterrupted period that includes an entire tax year (citizen; or resident alien of a treaty country)

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

) for an uninterrupted period that includes an entire tax year. Published ceilings: tax year 2025

130000 USD

Source IRS — Figuring the foreign earned income exclusion — FEIE max $130,000 for tax year 2025

Checked Aug 2026 · Band high · Status fresh

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

; tax year 2026

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.

. Housing limitation is generally

yes

Source IRS — housing exclusion/deduction limitation generally 30% of the maximum FEIE for the year (location tables may vary)

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

of that ceiling. Other FEIE maths refused.

4. FBAR

Aggregate foreign financial accounts above

10000 USD

Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year

Checked Aug 2026 · Band low · Status fresh

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

at any time in the calendar year → FinCEN Form 114 (not Form 1040).

5. Form 8938 (FATCA)

Form 8938 exists (

yes

Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). Separate from FBAR. Living abroad, unmarried / MFS: more than

200000 USD

Source IRS comparison Form 8938 vs FBAR — unmarried / MFS living abroad: more than $200,000 on last day of tax year

Checked Aug 2026 · Band med · Status fresh

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

on the last day of the year, or more than

300000 USD

Source IRS comparison Form 8938 vs FBAR — unmarried / MFS living abroad: more than $300,000 at any time during the year

Checked Aug 2026 · Band med · Status fresh

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

at any time.

6. Covered expatriate / Form 8854

§877A exists (

yes

Source IRC §877A covered expatriate regime exists — dollar thresholds and gain maths refused on this site

Checked Aug 2026 · Band med · Status fresh

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

); covered-expatriate regime (

yes

Source IRC §877A / IRS expatriation guidance — covered expatriate mark-to-market exit tax regime exists

Checked Aug 2026 · Band med · Status fresh

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

); Form 8854 (

yes

Source IRS Form 8854 — Initial and Annual Expatriation Statement for individuals who expatriate

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

). Leaving US citizenship or long-term residence can trigger the gate. Thresholds and gain maths refused (

yes

Source Product honesty — §877A net-worth / average-tax / certification thresholds not celled as operable gates

Checked Aug 2026 · Band med · Status fresh

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

7. No Totalization agreement with Vietnam

US Totalization agreements exist with other countries (

yes

Source SSA International Programs — bilateral Totalization agreements exist with listed countries (Vietnam not among them)

Checked Aug 2026 · Band low · Status fresh

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

). US–Vietnam Totalization in force:

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.

— so Vietnam years do not “totalize” into US Social Security credits the way agreement-country years can. Dual coverage relief those agreements provide is also absent for this pair. SSA exists flag:

Source SSA totalization agreements list — Vietnam not a US SSA partner (check date)

Checked Aug 2026 · Band med · Status fresh

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

What stays refused

Treaty withholding caps, Art 4 outcomes, Form 1116 basket maths, PFIC calculations (

yes

Source Product honesty — PFIC regime and expatriation/exit-tax calculations not celled

Checked Aug 2026 · Band low · Status fresh

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

), and covered-expatriate dollar thresholds beyond the existence gate. State tax residence not modelled (

yes

Source Product honesty — US state domicile/residence traps vary by state; not celled

Checked Aug 2026 · Band low · Status fresh

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

All cells on this page

Citable facts4 copyable source sentences

One sentence per cell for assistants and notes. Figures still age out, so check the stamp.

As of Aug 2026, US–Vietnam income tax treaty is in force: no. https://thonexpat.com/united-states-to-vietnam/tax
As of Aug 2026, US taxes citizens on worldwide income regardless of residence: yes. https://thonexpat.com/united-states-to-vietnam/tax
As of Aug 2026, FBAR aggregate foreign-account threshold: 10000 USD. https://thonexpat.com/united-states-to-vietnam/tax
As of Aug 2026, US–Vietnam income tax treaty was signed: yes. https://thonexpat.com/united-states-to-vietnam/tax

Evidence and sources36 dated facts for US–Vietnam tax: no treaty — FEIE, FBAR, Form 8938

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

US–Vietnam income tax treaty was signed
US–Vietnam income tax treaty and protocol signed 7 July 2015 (secondary reports consistent; not in IRS in-force treaty list)
yes
Source US–Vietnam income tax treaty and protocol signed 7 July 2015 (secondary reports consistent; not in IRS in-force treaty list)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US–Vietnam income tax treaty is in force
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
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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty withholding caps currently apply between US and Vietnam
No in-force DTA → no treaty withholding caps apply
no
Source No in-force DTA → no treaty withholding caps apply
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US taxes citizens on worldwide income regardless of residence
US domestic rule (citizenship-based taxation) — independent of any Vietnam treaty
yes
Source US domestic rule (citizenship-based taxation) — independent of any Vietnam treaty
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US domestic international-tax traps are modelled on this site
nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
yes
Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FBAR aggregate foreign-account threshold
IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year
10000 USD
Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 8938 (FATCA specified foreign financial assets) exists
IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)
yes
Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 8938 year-end threshold (unmarried living abroad)
IRS comparison Form 8938 vs FBAR — unmarried / MFS living abroad: more than $200,000 on last day of tax year
200000 USD
Source IRS comparison Form 8938 vs FBAR — unmarried / MFS living abroad: more than $200,000 on last day of tax year
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 8938 anytime threshold (unmarried living abroad)
IRS comparison Form 8938 vs FBAR — unmarried / MFS living abroad: more than $300,000 at any time during the year
300000 USD
Source IRS comparison Form 8938 vs FBAR — unmarried / MFS living abroad: more than $300,000 at any time during the year
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Foreign earned income exclusion (FEIE) exists
IRS Foreign earned income exclusion — Form 2555 / Pub 54 path
yes
Source IRS Foreign earned income exclusion — Form 2555 / Pub 54 path
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE physical-presence limb
IRS FEIE — physical presence test: at least 330 full days in foreign country/countries during any period of 12 consecutive months
330 days
Source IRS FEIE — physical presence test: at least 330 full days in foreign country/countries during any period of 12 consecutive 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
FEIE dollar maths beyond published year-stamped ceilings deliberately not modelled
Historical blanket refusal superseded for TY2025/TY2026 ceilings now filed as year-stamped gates; other FEIE maths still refused
yes
Source Historical blanket refusal superseded for TY2025/TY2026 ceilings now filed as year-stamped gates; other FEIE maths still refused
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
PFIC and expatriation detail deliberately not modelled
Product honesty — PFIC regime and expatriation/exit-tax calculations not celled
yes
Source Product honesty — PFIC regime and expatriation/exit-tax calculations not celled
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
No DTA Art 4 tie-breaker exists for US–Vietnam dual claims
No in-force US–Vietnam income tax treaty → no Art 4 dual-residence cascade between the two states
yes
Source No in-force US–Vietnam income tax treaty → no Art 4 dual-residence cascade between the two states
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US foreign tax credit mechanism exists
IRS Foreign Tax Credit — credit (or deduction) for qualifying foreign income taxes; individuals generally Form 1116
yes
Source IRS Foreign Tax Credit — credit (or deduction) for qualifying foreign income taxes; individuals generally Form 1116
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 1116 exists to claim the individual foreign tax credit
IRS Instructions for Form 1116 — Foreign Tax Credit (Individual, Estate, or Trust)
yes
Source IRS Instructions for Form 1116 — Foreign Tax Credit (Individual, Estate, or Trust)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE bona fide residence test exists
IRS FEIE — bona fide resident of a foreign country for an uninterrupted period that includes an entire tax year (citizen; or resident alien of a treaty country)
yes
Source IRS FEIE — bona fide resident of a foreign country for an uninterrupted period that includes an entire tax year (citizen; or resident alien of a treaty country)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 2555 exists to claim FEIE
IRS — Form 2555 Foreign Earned Income used to claim FEIE / foreign housing exclusion or deduction
yes
Source IRS — Form 2555 Foreign Earned Income used to claim FEIE / foreign housing exclusion or deduction
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE requires a foreign tax home (plus a residency test)
IRS FEIE page — must have foreign earned income, tax home in a foreign country, and pass bona fide residence or physical presence
yes
Source IRS FEIE page — must have foreign earned income, tax home in a foreign country, and pass bona fide residence or physical presence
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Foreign tax credit dollar amounts deliberately not modelled
Form 1116 / Pub 514 mechanism filed; basket limits and dollar credits refused
yes
Source Form 1116 / Pub 514 mechanism filed; basket limits and dollar credits refused
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE maximum exclusion tax year 2026
IRS — Figuring the foreign earned income exclusion; Rev. Proc. 2025-32 / IRS newsroom TY2026 inflation adjustments — FEIE max $132,900 for tax year 2026
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
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE maximum exclusion tax year 2025
IRS — Figuring the foreign earned income exclusion — FEIE max $130,000 for tax year 2025
130000 USD
Source IRS — Figuring the foreign earned income exclusion — FEIE max $130,000 for tax year 2025
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE housing limitation is generally 30% of the FEIE ceiling
IRS — housing exclusion/deduction limitation generally 30% of the maximum FEIE for the year (location tables may vary)
yes
Source IRS — housing exclusion/deduction limitation generally 30% of the maximum FEIE for the year (location tables may vary)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 8854 expatriation statement exists
IRS Form 8854 — Initial and Annual Expatriation Statement for individuals who expatriate
yes
Source IRS Form 8854 — Initial and Annual Expatriation Statement for individuals who expatriate
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Covered-expatriate §877A regime exists
IRC §877A / IRS expatriation guidance — covered expatriate mark-to-market exit tax regime exists
yes
Source IRC §877A / IRS expatriation guidance — covered expatriate mark-to-market exit tax regime exists
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Covered-expatriate dollar thresholds and gain maths deliberately not modelled
§877A thresholds and gain maths refused — gate existence only
yes
Source §877A thresholds and gain maths refused — gate existence only
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US–Vietnam Social Security totalization agreement is in force
SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements 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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US Totalization agreements exist with other countries
SSA International Programs — bilateral Totalization agreements exist with listed countries (Vietnam not among them)
yes
Source SSA International Programs — bilateral Totalization agreements exist with listed countries (Vietnam not among them)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US worldwide tax continues when living in Vietnam
US citizenship-based taxation — citizens and many green-card holders remain US tax persons while living in Vietnam
yes
Source US citizenship-based taxation — citizens and many green-card holders remain US tax persons while living in Vietnam
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE is an elective exclusion (Form 2555), not automatic
IRS FEIE — elective exclusion via Form 2555; not automatic and not a substitute for filing
yes
Source IRS FEIE — elective exclusion via Form 2555; not automatic and not a substitute for filing
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US §877A expatriation / covered-expatriate gate exists
IRC §877A covered expatriate regime exists — dollar thresholds and gain maths refused on this site
yes
Source IRC §877A covered expatriate regime exists — dollar thresholds and gain maths refused on this site
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
§877A dollar thresholds deliberately not modelled
Product honesty — §877A net-worth / average-tax / certification thresholds not celled as operable gates
yes
Source Product honesty — §877A net-worth / average-tax / certification thresholds not celled as operable gates
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US state tax residence deliberately not modelled
Product honesty — US state domicile/residence traps vary by state; not celled
yes
Source Product honesty — US state domicile/residence traps vary by state; not celled
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US–Vietnam social security totalization agreement exists
SSA totalization agreements list — Vietnam not a US SSA partner (check date)
no
Source SSA totalization agreements list — Vietnam not a US SSA partner (check date)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
How double tax is relieved
IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md
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.
checked Aug 2026
No in-force US–Vietnam DTA — no treaty private-pensions article
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 — with no in-force DTA there is no treaty pension article to allocate private pensions
yes
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 — with no in-force DTA there is no treaty pension article to allocate private pensions
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 US–Vietnam income tax treaty in force?

No. A treaty was signed in 2015 but is not in force. There is no Art 4 tie-breaker and no treaty withholding caps between the two countries.

What is the FEIE limit for 2026?

The IRS published maximum foreign earned income exclusion is $132,900 for tax year 2026 ($130,000 for 2025). You still need a foreign tax home and either physical presence (330 days) or bona fide residence. Other FEIE maths are refused here.

Do FBAR and Form 8938 replace each other?

No. They are separate reporting regimes with different thresholds. Crossing one does not satisfy the other.

Does leaving the US end US tax?

US citizens and many long-term residents remain taxed on worldwide income until expatriation. A covered-expatriate regime and Form 8854 exist — we file the gate, not the dollar thresholds.

Is there a US–Vietnam Social Security Totalization agreement?

No. Vietnam is not on SSA’s in-force Totalization list. Vietnam work years do not totalize into US Social Security credits the way agreement-country years can.

Run the calculator · Tax hub · pair hub.

US → Vietnam · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes 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 — with no in-force DTA there is no treaty pension article to allocate private pensions 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/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. US domestic gates survive the move.

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: /united-states-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

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

From United StatesAll 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 US → ThailandSame passport, other land US → IndonesiaSame passport, other land US → PhilippinesSame passport, other land US → MalaysiaSame passport, other land US → PortugalSame passport, other land Tax calculatorVietnam days → position lines Decision toolVietnam gates

Cross-check

Cross-check US × Vietnam

Home × land · US × Vietnam Two dests · US From United States Vietnam hub US → Vietnam tax

US across six lands

Land	Treaty	Relief	SSA	Open
VietnamHere	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
Thailand	yes Source US–Thailand Income Tax Convention, signed Bangkok 26 Nov 1996; Art 30 general effective date 1 Jan 1998 (irs.gov/pub/irs-trty/thailand.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 US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — Article 25 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Thailand
Indonesia	yes Source US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.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 US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Indonesia
Philippines	yes Source US–Philippines Income Tax Convention, signed Manila 1 Oct 1976; entered into force 16 Oct 1982 (irs.gov/pub/irs-trty/philip.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Philippines Convention Art 23 — Relief from Double Taxation (US credits PH tax; PH credits US tax); saving-clause exception under Art 6(4) — IRS philip.pdf Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Philippines
Malaysia	No treaty in force	domestic foreign tax credit only (Form 1116) — no treaty Source IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Malaysia
Portugal	yes Source US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → 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
KR	yes Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Vietnam
CN	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam
JP	yes Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MHLW / JPS social security agreement country lists — Vietnam not among agreements in force; MOFA press release 18 July 2025 only announces commencement of intergovernmental negotiations Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Vietnam
UK	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Vietnam
CA	yes Source Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA — Countries that have an international social security agreement with Canada — Vietnam absent from the published table (as of page update 2024-07-23) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Vietnam
USHere	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 United States · US → Vietnam tax.

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

US–Vietnam tax: no treaty — FEIE, FBAR, Form 8938

FEIE

US Foreign Earned Income Exclusion — shelters a capped slice of foreign wages if you meet the residence or presence test

FBAR

US foreign-bank-account report — filed to FinCEN, not the IRS

Form 8938

US FATCA disclosure of foreign financial assets — filed with the tax return, separate from FBAR

, exit tax) — and know

Totalization

US social-security totalization treaty — Vietnam has none

with Vietnam is absent.

What the codes mean5 terms in plain language

FEIE: US Foreign Earned Income Exclusion — shelters a capped slice of foreign wages if you meet the residence or presence test
FBAR: US foreign-bank-account report — filed to FinCEN, not the IRS
Form 8938: US FATCA disclosure of foreign financial assets — filed with the tax return, separate from FBAR
Totalization: US social-security totalization treaty — Vietnam has none
183 days: the day count that usually switches on tax residence

Vietnam residence US domestic gates Print this overlay

Order of work

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.
There is no in-force US–Vietnam income tax treaty to allocate residence or cap withholding. US citizenship tax and Vietnam residence can both apply.

Treaty status — no treaty in force

Topic	On file
Treaty signed (2015)	yes Source US–Vietnam income tax treaty and protocol signed 7 July 2015 (secondary reports consistent; not in IRS in-force treaty list) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Treaty withholding caps apply	no Source No in-force DTA → no treaty withholding caps apply Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
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 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Dual claims — no treaty cascade

Vietnam: 183-day / habitual-abode machine (tax residency).
United States: citizenship-based worldwide tax, regardless of Vietnam residence.
Without an in-force DTA there is no Art 4 permanent-home cascade. Relief, if any, is domestic: FEIE and/or foreign tax credit — not treaty residence.
Refused: inventing treaty caps or an Art 4 outcome from a signed-but-not-in-force text.

US-side traps

Domestic IRS gates. We state the gate — not PFIC or expatriation maths.

1. Citizenship-based taxation

Citizenship-based taxation (

yes

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

Checked Aug 2026 · Band low · Status fresh

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

) — worldwide income for citizens regardless of Vietnam residence (

yes

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

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). The Vietnam residency machine and calculator still apply on the Vietnam side.

2. Foreign tax credit (Form 1116)

Foreign tax credit exists (

yes

Source IRS Foreign Tax Credit — credit (or deduction) for qualifying foreign income taxes; individuals generally Form 1116

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). Form 1116 exists (

yes

Source IRS Instructions for Form 1116 — Foreign Tax Credit (Individual, Estate, or Trust)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). Qualifying foreign income taxes may be credited. Basket limits and dollar credits refused (

yes

Source Form 1116 / Pub 514 mechanism filed; basket limits and dollar credits refused

Checked Aug 2026 · Band med · Status fresh

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

3. Foreign earned income exclusion

FEIE exists (

yes

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

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

); optional exclusion (

yes

Source IRS FEIE — elective exclusion via Form 2555; not automatic and not a substitute for filing

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

); Form 2555 (

yes

Source IRS — Form 2555 Foreign Earned Income used to claim FEIE / foreign housing exclusion or deduction

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). Requires a foreign tax home (

yes

Source IRS FEIE page — must have foreign earned income, tax home in a foreign country, and pass bona fide residence or physical presence

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

), plus either physical presence of

330 days

Source IRS FEIE — physical presence test: at least 330 full days in foreign country/countries during any period of 12 consecutive months

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

in any 12 consecutive months, or bona fide residence (

yes

Source IRS FEIE — bona fide resident of a foreign country for an uninterrupted period that includes an entire tax year (citizen; or resident alien of a treaty country)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

) for an uninterrupted period that includes an entire tax year. Published ceilings: tax year 2025

130000 USD

Source IRS — Figuring the foreign earned income exclusion — FEIE max $130,000 for tax year 2025

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

; tax year 2026

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

Checked Aug 2026 · Band high · Status fresh

Open primary URL

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

. Housing limitation is generally

yes

Source IRS — housing exclusion/deduction limitation generally 30% of the maximum FEIE for the year (location tables may vary)

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

of that ceiling. Other FEIE maths refused.

4. FBAR

Aggregate foreign financial accounts above

10000 USD

Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

at any time in the calendar year → FinCEN Form 114 (not Form 1040).

5. Form 8938 (FATCA)

Form 8938 exists (

yes

Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). Separate from FBAR. Living abroad, unmarried / MFS: more than

200000 USD

Source IRS comparison Form 8938 vs FBAR — unmarried / MFS living abroad: more than $200,000 on last day of tax year

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

on the last day of the year, or more than

300000 USD

Source IRS comparison Form 8938 vs FBAR — unmarried / MFS living abroad: more than $300,000 at any time during the year

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

at any time.

6. Covered expatriate / Form 8854

§877A exists (

yes

Source IRC §877A covered expatriate regime exists — dollar thresholds and gain maths refused on this site

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

); covered-expatriate regime (

yes

Source IRC §877A / IRS expatriation guidance — covered expatriate mark-to-market exit tax regime exists

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

); Form 8854 (

yes

Source IRS Form 8854 — Initial and Annual Expatriation Statement for individuals who expatriate

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

). Leaving US citizenship or long-term residence can trigger the gate. Thresholds and gain maths refused (

yes

Source Product honesty — §877A net-worth / average-tax / certification thresholds not celled as operable gates

Checked Aug 2026 · Band med · Status fresh

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

7. No Totalization agreement with Vietnam

US Totalization agreements exist with other countries (

yes

Source SSA International Programs — bilateral Totalization agreements exist with listed countries (Vietnam not among them)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

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

). US–Vietnam Totalization in force:

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.

Source SSA totalization agreements list — Vietnam not a US SSA partner (check date)

Checked Aug 2026 · Band med · Status fresh

Open primary URL

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

What stays refused

Treaty withholding caps, Art 4 outcomes, Form 1116 basket maths, PFIC calculations (

yes

Source Product honesty — PFIC regime and expatriation/exit-tax calculations not celled

Checked Aug 2026 · Band low · Status fresh

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

), and covered-expatriate dollar thresholds beyond the existence gate. State tax residence not modelled (

yes

Source Product honesty — US state domicile/residence traps vary by state; not celled

Checked Aug 2026 · Band low · Status fresh

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

All cells on this page

Citable facts4 copyable source sentences

One sentence per cell for assistants and notes. Figures still age out, so check the stamp.

As of Aug 2026, US–Vietnam income tax treaty is in force: no. https://thonexpat.com/united-states-to-vietnam/tax
As of Aug 2026, US taxes citizens on worldwide income regardless of residence: yes. https://thonexpat.com/united-states-to-vietnam/tax
As of Aug 2026, FBAR aggregate foreign-account threshold: 10000 USD. https://thonexpat.com/united-states-to-vietnam/tax
As of Aug 2026, US–Vietnam income tax treaty was signed: yes. https://thonexpat.com/united-states-to-vietnam/tax

Evidence and sources36 dated facts for US–Vietnam tax: no treaty — FEIE, FBAR, Form 8938

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

US–Vietnam income tax treaty was signed
US–Vietnam income tax treaty and protocol signed 7 July 2015 (secondary reports consistent; not in IRS in-force treaty list)
yes
Source US–Vietnam income tax treaty and protocol signed 7 July 2015 (secondary reports consistent; not in IRS in-force treaty list)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US–Vietnam income tax treaty is in force
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
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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Treaty withholding caps currently apply between US and Vietnam
No in-force DTA → no treaty withholding caps apply
no
Source No in-force DTA → no treaty withholding caps apply
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US taxes citizens on worldwide income regardless of residence
US domestic rule (citizenship-based taxation) — independent of any Vietnam treaty
yes
Source US domestic rule (citizenship-based taxation) — independent of any Vietnam treaty
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US domestic international-tax traps are modelled on this site
nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
yes
Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FBAR aggregate foreign-account threshold
IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year
10000 USD
Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 8938 (FATCA specified foreign financial assets) exists
IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)
yes
Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 8938 year-end threshold (unmarried living abroad)
IRS comparison Form 8938 vs FBAR — unmarried / MFS living abroad: more than $200,000 on last day of tax year
200000 USD
Source IRS comparison Form 8938 vs FBAR — unmarried / MFS living abroad: more than $200,000 on last day of tax year
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 8938 anytime threshold (unmarried living abroad)
IRS comparison Form 8938 vs FBAR — unmarried / MFS living abroad: more than $300,000 at any time during the year
300000 USD
Source IRS comparison Form 8938 vs FBAR — unmarried / MFS living abroad: more than $300,000 at any time during the year
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Foreign earned income exclusion (FEIE) exists
IRS Foreign earned income exclusion — Form 2555 / Pub 54 path
yes
Source IRS Foreign earned income exclusion — Form 2555 / Pub 54 path
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE physical-presence limb
IRS FEIE — physical presence test: at least 330 full days in foreign country/countries during any period of 12 consecutive months
330 days
Source IRS FEIE — physical presence test: at least 330 full days in foreign country/countries during any period of 12 consecutive months
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE dollar maths beyond published year-stamped ceilings deliberately not modelled
Historical blanket refusal superseded for TY2025/TY2026 ceilings now filed as year-stamped gates; other FEIE maths still refused
yes
Source Historical blanket refusal superseded for TY2025/TY2026 ceilings now filed as year-stamped gates; other FEIE maths still refused
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
PFIC and expatriation detail deliberately not modelled
Product honesty — PFIC regime and expatriation/exit-tax calculations not celled
yes
Source Product honesty — PFIC regime and expatriation/exit-tax calculations not celled
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
No DTA Art 4 tie-breaker exists for US–Vietnam dual claims
No in-force US–Vietnam income tax treaty → no Art 4 dual-residence cascade between the two states
yes
Source No in-force US–Vietnam income tax treaty → no Art 4 dual-residence cascade between the two states
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US foreign tax credit mechanism exists
IRS Foreign Tax Credit — credit (or deduction) for qualifying foreign income taxes; individuals generally Form 1116
yes
Source IRS Foreign Tax Credit — credit (or deduction) for qualifying foreign income taxes; individuals generally Form 1116
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 1116 exists to claim the individual foreign tax credit
IRS Instructions for Form 1116 — Foreign Tax Credit (Individual, Estate, or Trust)
yes
Source IRS Instructions for Form 1116 — Foreign Tax Credit (Individual, Estate, or Trust)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE bona fide residence test exists
IRS FEIE — bona fide resident of a foreign country for an uninterrupted period that includes an entire tax year (citizen; or resident alien of a treaty country)
yes
Source IRS FEIE — bona fide resident of a foreign country for an uninterrupted period that includes an entire tax year (citizen; or resident alien of a treaty country)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 2555 exists to claim FEIE
IRS — Form 2555 Foreign Earned Income used to claim FEIE / foreign housing exclusion or deduction
yes
Source IRS — Form 2555 Foreign Earned Income used to claim FEIE / foreign housing exclusion or deduction
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE requires a foreign tax home (plus a residency test)
IRS FEIE page — must have foreign earned income, tax home in a foreign country, and pass bona fide residence or physical presence
yes
Source IRS FEIE page — must have foreign earned income, tax home in a foreign country, and pass bona fide residence or physical presence
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Foreign tax credit dollar amounts deliberately not modelled
Form 1116 / Pub 514 mechanism filed; basket limits and dollar credits refused
yes
Source Form 1116 / Pub 514 mechanism filed; basket limits and dollar credits refused
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE maximum exclusion tax year 2026
IRS — Figuring the foreign earned income exclusion; Rev. Proc. 2025-32 / IRS newsroom TY2026 inflation adjustments — FEIE max $132,900 for tax year 2026
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
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE maximum exclusion tax year 2025
IRS — Figuring the foreign earned income exclusion — FEIE max $130,000 for tax year 2025
130000 USD
Source IRS — Figuring the foreign earned income exclusion — FEIE max $130,000 for tax year 2025
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE housing limitation is generally 30% of the FEIE ceiling
IRS — housing exclusion/deduction limitation generally 30% of the maximum FEIE for the year (location tables may vary)
yes
Source IRS — housing exclusion/deduction limitation generally 30% of the maximum FEIE for the year (location tables may vary)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 8854 expatriation statement exists
IRS Form 8854 — Initial and Annual Expatriation Statement for individuals who expatriate
yes
Source IRS Form 8854 — Initial and Annual Expatriation Statement for individuals who expatriate
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Covered-expatriate §877A regime exists
IRC §877A / IRS expatriation guidance — covered expatriate mark-to-market exit tax regime exists
yes
Source IRC §877A / IRS expatriation guidance — covered expatriate mark-to-market exit tax regime exists
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Covered-expatriate dollar thresholds and gain maths deliberately not modelled
§877A thresholds and gain maths refused — gate existence only
yes
Source §877A thresholds and gain maths refused — gate existence only
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US–Vietnam Social Security totalization agreement is in force
SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements 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
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US Totalization agreements exist with other countries
SSA International Programs — bilateral Totalization agreements exist with listed countries (Vietnam not among them)
yes
Source SSA International Programs — bilateral Totalization agreements exist with listed countries (Vietnam not among them)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US worldwide tax continues when living in Vietnam
US citizenship-based taxation — citizens and many green-card holders remain US tax persons while living in Vietnam
yes
Source US citizenship-based taxation — citizens and many green-card holders remain US tax persons while living in Vietnam
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE is an elective exclusion (Form 2555), not automatic
IRS FEIE — elective exclusion via Form 2555; not automatic and not a substitute for filing
yes
Source IRS FEIE — elective exclusion via Form 2555; not automatic and not a substitute for filing
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US §877A expatriation / covered-expatriate gate exists
IRC §877A covered expatriate regime exists — dollar thresholds and gain maths refused on this site
yes
Source IRC §877A covered expatriate regime exists — dollar thresholds and gain maths refused on this site
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
§877A dollar thresholds deliberately not modelled
Product honesty — §877A net-worth / average-tax / certification thresholds not celled as operable gates
yes
Source Product honesty — §877A net-worth / average-tax / certification thresholds not celled as operable gates
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US state tax residence deliberately not modelled
Product honesty — US state domicile/residence traps vary by state; not celled
yes
Source Product honesty — US state domicile/residence traps vary by state; not celled
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US–Vietnam social security totalization agreement exists
SSA totalization agreements list — Vietnam not a US SSA partner (check date)
no
Source SSA totalization agreements list — Vietnam not a US SSA partner (check date)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
How double tax is relieved
IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md
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.
checked Aug 2026
No in-force US–Vietnam DTA — no treaty private-pensions article
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 — with no in-force DTA there is no treaty pension article to allocate private pensions
yes
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 — with no in-force DTA there is no treaty pension article to allocate private pensions
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 US–Vietnam income tax treaty in force?

No. A treaty was signed in 2015 but is not in force. There is no Art 4 tie-breaker and no treaty withholding caps between the two countries.

What is the FEIE limit for 2026?

Do FBAR and Form 8938 replace each other?

No. They are separate reporting regimes with different thresholds. Crossing one does not satisfy the other.

Does leaving the US end US tax?

US citizens and many long-term residents remain taxed on worldwide income until expatriation. A covered-expatriate regime and Form 8854 exist — we file the gate, not the dollar thresholds.

Is there a US–Vietnam Social Security Totalization agreement?

No. Vietnam is not on SSA’s in-force Totalization list. Vietnam work years do not totalize into US Social Security credits the way agreement-country years can.

Run the calculator · Tax hub · pair hub.

US → Vietnam · four cells

Four machines a thread usually collapses

Social security / totalization	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. Income DTA does not totalise contributions.
Treaty pensions	yes 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 — with no in-force DTA there is no treaty pension article to allocate private pensions 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/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. US domestic gates survive the move.

Why this beats a Facebook answer method

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /united-states-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

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

Cross-check

Cross-check US × Vietnam

Home × land · US × Vietnam Two dests · US From United States Vietnam hub US → Vietnam tax

US across six lands

Land	Treaty	Relief	SSA	Open
VietnamHere	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
Thailand	yes Source US–Thailand Income Tax Convention, signed Bangkok 26 Nov 1996; Art 30 general effective date 1 Jan 1998 (irs.gov/pub/irs-trty/thailand.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 US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — Article 25 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Thailand
Indonesia	yes Source US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.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 US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Indonesia
Philippines	yes Source US–Philippines Income Tax Convention, signed Manila 1 Oct 1976; entered into force 16 Oct 1982 (irs.gov/pub/irs-trty/philip.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Philippines Convention Art 23 — Relief from Double Taxation (US credits PH tax; PH credits US tax); saving-clause exception under Art 6(4) — IRS philip.pdf Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Philippines
Malaysia	No treaty in force	domestic foreign tax credit only (Form 1116) — no treaty Source IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Malaysia
Portugal	yes Source US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → 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
KR	yes Source Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Vietnam
CN	yes Source China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Vietnam
JP	yes Source Japan–Vietnam DTA 1995; MOF tax convention list; MOF synthesised text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Japan–Vietnam DTA Art 15 / Art 23; nguon/JP_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MHLW / JPS social security agreement country lists — Vietnam not among agreements in force; MOFA press release 18 July 2025 only announces commencement of intergovernmental negotiations Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Vietnam
UK	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Vietnam
CA	yes Source Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA — Countries that have an international social security agreement with Canada — Vietnam absent from the published table (as of page update 2024-07-23) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Vietnam
USHere	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 United States · US → Vietnam tax.

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