East Timor
South-Eastern Asia · TL · 1 生效条约伙伴
What are the main tax rates in East Timor?
East Timor has a 10% top personal income tax rate, a 10% corporate tax rate, and a 10% capital gains tax rate. The standard VAT rate is 0%.
Common questions
- How long does it take to become a tax resident in East Timor?
- Tax residency in East Timor is established after spending 183 days in the country.
- Does East Timor have a withholding tax on dividends?
- East Timor has a dividend withholding tax rate of 10%.
- Is cryptocurrency taxed in East Timor?
- Cryptocurrency is classified as exempt in East Timor, with long-term holdings also being exempt.
税务信息
| 企业所得税 | 10% |
| 个人所得（最高税率） | 10% |
| 资本利得 | 10% |
| 增值税/商品及服务税（标准） | 0% |
| 税收制度 | worldwide |
| 居住门槛 | 183 天 |
| 离境税 | 不 |
税务居民身份
- 在任何12个月期间，在东帝汶的停留时间累计至少达到183天，该12个月期间在纳税年度开始或结束，并且在东帝汶境外没有永久居所
- 东帝汶政府雇员（无论实际在何处，均视为居民）
税务居民身份主要取决于183天的实际居住测试以及在国外没有永久居所；一旦您离开，保持在183天阈值以下并在东帝汶境外建立永久居所，您将不再是税务居民，没有多年追溯规则。
Autoridade Tributária e Aduaneira de Timor-Leste (East Timor Revenue Service)