Source-cited draft: corporate income tax for Timor-Leste (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
General corporate income tax rate
10Taxes and Duties Act (Law No. 8/2008)View source ↗
CIT — oil & gas contractors
30Taxation of Bayu-Undan Contractors Act / Taxes and Duties Act (Law No. 8/2008)View source ↗
CIT — petroleum sub-contractors
Generally 6Taxes and Duties Act (Law No. 8/2008)View source ↗
Tax base
Net taxable income = gross income less allowable deductions; residents taxed on worldwide income, non-residents on Timor-Leste-source incomeTaxes and Duties Act (Law No. 8/2008)View source ↗
Withholding tax — dividends (resident to resident)
0Taxes and Duties Act (Law No. 8/2008)View source ↗
Withholding tax — interest (resident to resident)
0Taxes and Duties Act (Law No. 8/2008)View source ↗
Withholding tax — royalties (resident)
10Taxes and Duties Act (Law No. 8/2008)View source ↗
Withholding tax — rent of land/buildings (resident)
10Taxes and Duties Act (Law No. 8/2008)View source ↗
Withholding tax — construction/building activity
2Taxes and Duties Act (Law No. 8/2008)View source ↗
Withholding tax — construction consulting
4Taxes and Duties Act (Law No. 8/2008)View source ↗
Withholding tax — mining/mining support services
4.5Taxes and Duties Act (Law No. 8/2008)View source ↗
Withholding tax — payments to non-residents
10Taxes and Duties Act (Law No. 8/2008)View source ↗
Annual CIT return filing deadline
Last day of the third month after the tax year-end (≈ 31 March for calendar-year filers)Taxes and Duties Act (Law No. 8/2008)View source ↗
CIT payment deadline
Final tax due by the annual return filing dateTaxes and Duties Act (Law No. 8/2008)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Companies pay corporate income tax (CIT) at a flat rate, with special rates for the petroleum sector. Several payments are taxed by way of final withholding. Unverified draft figures.
OpenAccountants prepares, checks and files company and personal returns in Timor-Leste, before the deadline. Start with a free 30-minute call.
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