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.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Use OpenAccountants for - Corporate Income Tax in Timor-Leste.
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Every figure is drawn from this Tax 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.
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Other Timor-Leste computations in the OpenAccountants Tax Library.