Timor-Leste Tax & Investment Guides
16 guides covering Timorese taxation, progressive personal income tax 0-10%, corporate income tax 10%, no VAT, territorial tax system, property transfer fees, and cross-border rules for residents and non-residents.
Personal Tax & Residency
Progressive PIT 0-10%, 183-day residency, territorial system, tax filing, and cross-border rules
Timor-Leste Cross-Border Tax Guide: WHT 10%, Limited DTTs, Territorial System 2026
Timor-Leste cross-border taxation — withholding tax on dividends 10%, interest 10%, royalties 10%, limited double taxation treaty network, territorial system, and compliance for 2026.
Timor-Leste Personal Tax Guide: Progressive PIT 0-10% 2026
Timor-Leste personal income tax — progressive 0-10% rates, USD 6,000 annual threshold, territorial taxation, and employer withholding for 2026.
Timor-Leste Tax Filing Guide: ANI Portal, Deadline March 31 2026
Timor-Leste tax filing — ANI tax portal, individual and corporate filing deadline March 31, withholding tax returns, penalties, and compliance for 2026.
Timor-Leste Tax Residency Guide: 183-Day Rule, Territorial System 2026
Timor-Leste tax residency — 183-day physical presence test, territorial taxation, residency criteria for individuals and companies, limited DTT network, and implications for 2026.
VAT & Indirect Tax
No VAT (0%) — Timor-Leste has no consumption tax or sales tax
Business & Corporate Tax
CIT 10% standard rate, oil & gas Petroleum Fund regime, IT sector opportunities
Timor-Leste Corporate Tax Guide: CIT 10%, Petroleum Regime 2026
Timor-Leste Corporate Income Tax — 10% standard rate, oil and gas under Petroleum Fund regime, branch tax, and compliance for 2026.
Timor-Leste IT Sector Tax Guide: Low Rates, English-Speaking, No Exchange Controls 2026
Timor-Leste IT sector taxation — 10% CIT, 0-10% PIT, no VAT, English-speaking workforce, no exchange controls, and digital economy opportunities for 2026.
Investment & Savings
No separate CGT (gains as ordinary income), WHT 10% on investment income, crypto, Petroleum Fund
Timor-Leste Capital Gains Tax Guide: No Separate CGT, 0% Rate 2026
Timor-Leste capital gains tax — no separate capital gains tax. Gains taxed as ordinary income under PIT (0-10%) or CIT (10%). No withholding tax on share disposals for 2026.
Timor-Leste Crypto Tax Guide: PIT 0-10%, CIT 10% 2026
Timor-Leste cryptocurrency taxation — crypto gains taxed as ordinary income under PIT (0-10%) or CIT (10%), mining, staking, and DeFi rules for 2026.
Timor-Leste Investment Income Guide: Dividends 10%, Interest 10%, Royalties 10% 2026
Timor-Leste investment income taxation — dividends 10% WHT (non-residents), interest 10% WHT (non-residents), royalties 10% WHT, exemptions for residents, and treaty relief for 2026.
Timor-Leste Pension Guide: Petroleum Fund, Non-Contributory Pensions 2026
Timor-Leste pension system — no social security pension system, non-contributory old-age allowance, Petroleum Fund, private savings, and retirement planning for 2026.
Property & Wealth Tax
Transfer tax ~2%, no annual residential tax, no wealth/inheritance/gift tax, rental income
Timor-Leste Inheritance & Gift Tax Guide: No Inheritance Tax, No Gift Tax 2026
Timor-Leste inheritance and gift tax — no inheritance tax, no gift tax, no estate tax. Tax-free transfers to heirs and beneficiaries. Comparison with regional countries for 2026.
Timor-Leste Property Tax Guide: Transfer Tax ~2%, Minimal Annual Land Tax 2026
Timor-Leste property tax — transfer tax approximately 2% of property value, minimal annual land tax on undeveloped land, no annual residential property tax, and registration fees for 2026.
Timor-Leste Rental Income Guide: PIT 0-10%, Deductions 2026
Timor-Leste rental income taxation — taxed at progressive PIT rates 0-10%, allowable deductions (maintenance, management, etc.), and compliance for landlords in 2026.
Timor-Leste Wealth Tax Guide: No Wealth Tax, No Net Worth Tax 2026
Timor-Leste wealth tax — no wealth tax, no net worth tax, no solidarity tax. Timor-Leste does not impose any recurring tax on individual or corporate net worth for 2026.
Employment & Social Charges
No social security system — no mandatory social contributions