Taiwan – 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 (Taiwan) | Statutory (Vietnam) |
|---|---|---|---|
| Dividends | — | 21% | 5% |
| Interest | — | 20% | 5% |
| Royalties | — | 20% | 5% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Taiwan | Vietnam |
|---|---|---|
| Corporate income tax | 20% | 20% |
| WHT -- dividends | 21% | 5% |
| WHT -- interest | 20% | 5% |
| WHT -- royalties | 20% | 5% |
| VAT / GST | 5% | 10% |
| Personal income (top) | 40% | 35% |
| Capital gains | n/a | 0.1% |
| Pillar 2 status | none | proposed |
Source: Ministry of Finance, R.O.C. (Taiwan) (as of 2026-05-30)