The income tax treaty between Cyprus and Vietnam enters into force on 1 June 2026. The treaty, signed 15 December 2025, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Cyprus income tax, corporate income tax, the special contribution for the Defense of the Republic, and capital gains tax. It covers Vietnamese personal income tax, business income tax, and the surcharge on petroleum income tax.
Permanent Establishment
The treaty includes the provision t…