Tax Map · Relocation rankings

Tax residency in Yemen

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

• having a permanent place of residence in Yemen during the tax year
• physical presence in Yemen for no less than 183 days in the tax year
• being a Yemeni national who works abroad and derives income from Yemen

Yemen does not offer residence- or citizenship-by-investment or a digital-nomad visa, and long‑term stay for a self-funded foreigner is generally only possible via standard visas tied to local work, study, or family sponsorship, which currently face significant restrictions.

Tax residency is based on having a permanent residence in Yemen, spending 183+ days there, or being a Yemeni national working abroad who still earns Yemeni‑source income; ceasing to meet these conditions (e.g. leaving and giving up a Yemeni residence and Yemeni‑source income) generally ends tax residency without multi‑year tail rules.

“Residence: Individuals are residents in Yemen for a tax year if they have a permanent place of residence in Yemen, have resided in Yemen for no less than 183 days, or are Yemeni nationals who work abroad and derive income from Yemen. Basis: Resident individuals are taxed on worldwide income; non-residents are taxed only on income earned from Yemen.” — Yemen Tax Authority via Moore Global Yemen Tax Guide

Estimate — confirm against the linked sources. See methodology.