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Tax across borders

Generic expat blogs quote one rate and stop. The live problem is which country may tax which income — and what happens when both claim you.

Three machines

  1. Vietnam tax residence

    183 days in a tax year, or habitual abode (TRC address / lease ≥ 183 days / CoR default). Resident → worldwide. Non-resident employment often flat 20 %. Step-by-step residency.

  2. Position calculator

    Days and income against dated cells; refuses stale parameters. Open calculator.

  3. Passport-pair overlays

    Home-country residence, treaty tie-breakers, domestic traps. On file: Australia (DTA + traps), Singapore (Art 4 · territorial · ESOP), United Kingdom (TNR / FIG), Canada (departure tax), United States (no in-force DTA · FBAR / 8938 / FEIE). Gates only — not dollar bills.

Dual residence (why day counts disagree)

Vietnam’s 183 days-day / abode machine is not Australia’s residence tests. Australia’s statutory half-year presence test exists on file (yes). When both domestic systems claim you, the DTA Art 4 tie-breaker applies (yes): permanent home, then centre of vital interests.

The calculator can warn when both day counts look high — it will not invent your permanent home or centre of vital interests. Read the overlay: Australia → Vietnam · dual 183.

Filed doors

Vietnam tax residencyTest A · Test B · pensions · dependents · 500m business threshold.CalculatorEvery line cites a dated cell. No invented day-count.Australia → VietnamArticle caps · Art 4 · four Australia-side traps.Singapore → VietnamArt 4 · Art 24 · territorial · IR21 · ESOP · CPF.United Kingdom → Vietnam1994 DTA caps · TNR CGT · remittance→FIG.Canada → VietnamDTA caps · departure deemed disposition.United States → VietnamNo in-force treaty · FBAR / 8938 / FEIE gates.

Stay feeds the calendar

Immigration status creates the days that tax residence reads — see Visa & stay. Labour permission is still separate.

Common questions

Is Vietnam tax residence the same as my visa status?
No. Visa / TRC set lawful stay. Tax residence uses day-count and habitual-abode tests under Luật Thuế TNCN. The two systems share calendar days but not one form.
What does Vietnam tax if I am a resident?
Worldwide income — including remote pay from a foreign employer — once residence is met (day count or abode).
What if I am a non-resident?
Vietnam taxes Vietnam-source income. Employment income for non-residents is taxed at a flat 20% on the rules we cite.
Where do Australia (or other passports) fit?
Each home country keeps its own residence and foreign-income rules. Dual residence and relief sit in passport-pair overlays: Australia (DTA + four domestic traps), Singapore (DTA + territorial/IR21/CPF), United Kingdom (DTA + TNR/FIG), Canada (DTA + departure tax), United States (no in-force DTA — FBAR / Form 8938 / FEIE gates). We state gates; we refuse invented dollar bills.