Source-cited draft: tax overview 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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Every figure is drawn from this Tax Guide and cited to its source.
Tax year
Calendar year (1 January – 31 December); a substituted accounting year-end may be granted on applicationTaxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste/corporate/tax-administration
Official currency
United States dollar (USD)Taxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste
Tax authority
Autoridade Tributária Timor-Leste (Timor-Leste Tax Authority / Timor-Leste Revenue Service)Autoridade Tributária Timor-Leste — https://attl.gov.tl/
Basis of taxation
Residents are taxed on worldwide income; non-residents on Timor-Leste-source income onlyTaxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste/individual/taxes-on-personal-income
Headline personal income tax rate
0% up to USD 6,000 of annual taxable income; 10% on the excess (top rate 10%)Taxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste/individual/taxes-on-personal-income
Headline corporate income tax rate
10% (general); 30% for petroleum/oil & gas contractorsTaxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste/corporate/taxes-on-corporate-income
Does Timor-Leste have VAT/GST?
No VAT or GST. Indirect tax is via a sales tax (on imported goods) and a 5% services tax on designated servicesTaxes and Duties Act (Law No. 8/2008) — https://taxatlas.io/country/timor-leste/vat-sales-tax
Annual corporate income tax return deadline
Last day of the third month after year-end (≈ 31 March for calendar-year filers)Taxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste/corporate/tax-administration
Monthly tax filing deadline (WIT, services tax, sales tax, WHT)
By the 15th day of the month following the taxable monthTaxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste/corporate/tax-administration
Social security
Mandatory general social security scheme; combined 10% of earnings (6% employer, 4% employee)Social Security General Regime (Law No. 12/2016) — https://pinnacledili.com/insight/social-security-scheme-in-timor-leste
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Timor-Leste operates a USD-denominated tax system administered by the national revenue authority, with low flat headline rates and no VAT. The core domestic legislation is the Taxes and Duties Act (Law No. 8/2008). All figures below are an unverified draft pending review by a licensed Timor-Leste accountant.
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Other Timor-Leste computations in the OpenAccountants Tax Library.