Yemen

Western Asia · YE · 16 treaties

Tax profile

Common questions

What is Yemen's corporate tax rate?

Yemen's corporate tax rate is 20%.

What is the VAT rate in Yemen?

The standard VAT rate in Yemen is 5%.

Are capital gains taxed in Yemen?

Yes, capital gains are taxed at 20% in Yemen.

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

• 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

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.

Source: Yemen Tax Authority via Moore Global Yemen Tax Guide

Tax treaty network (16)

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.