East Timor
South-Eastern Asia · TL · 1 treaties
Tax profile
| Corporate income tax | 10% |
| Withholding — dividends | 10% |
| Withholding — interest | 0% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 0% |
| Personal income (top rate) | 10% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- presence in Timor‑Leste for periods amounting in aggregate to at least 183 days in any 12‑month period that commences or ends during the tax year, AND not having a permanent place of abode outside Timor‑Leste
- employee of the Government of Timor‑Leste (treated as resident regardless of physical presence)
Tax residency is tied mainly to the 183‑day physical presence test plus absence of a permanent place of abode abroad; once you leave, stay under the 183‑day threshold and establish your permanent abode outside Timor‑Leste, you cease to be resident with no multi‑year tail rules.
Source: Autoridade Tributária e Aduaneira de Timor-Leste (East Timor Revenue Service)
Tax treaty network (1)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Portugal | — | — | — |