South Korea – Vietnam
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (South Korea) | Statutory (Vietnam) |
|---|---|---|---|
| Dividends | — | 22% | 5% |
| Interest | — | 22% | 5% |
| Royalties | — | 22% | 5% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | South Korea | Vietnam |
|---|---|---|
| Corporate income tax | 24% | 20% |
| WHT -- dividends | 22% | 5% |
| WHT -- interest | 22% | 5% |
| WHT -- royalties | 22% | 5% |
| VAT / GST | 10% | 10% |
| Personal income (top) | 45% | 35% |
| Capital gains | 0% | 0.1% |
| Pillar 2 status | none | proposed |
Source: National Tax Service of the Republic of Korea (as of 2026-05-30)