Palestine

Western Asia · PS · 9 treaties

Tax profile

Common questions

What is the VAT rate in Palestine?

The standard Value Added Tax (VAT) rate in Palestine is 16%.

How are dividends taxed in Palestine?

There is a 10% withholding tax on dividends in Palestine.

Is cryptocurrency taxed in Palestine?

Cryptocurrency is taxed as capital gains in Palestine, with a headline rate of 25%. Long-term exemptions are not available.

What makes you a tax resident — and how hard it is to stop being one.

• 120 days in Palestine during the tax year
• employed during any period of the year by the Palestinian Authority or a local authority
• 183 days for a non-Palestinian person

The official rule is largely day-count based, so leaving and staying below the 120-day threshold generally ends residency. A separate trigger exists for anyone employed by the Palestinian Authority or a local authority, but there is no official citizenship-, domicile-, or deemed-domicile-based continuing residency rule in the guidance used here.

Source: Palestinian Income Tax Law 2011

Tax treaty network (9)

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.