Tl Tax Overview

---
name: tl-tax-overview
description: "Source-cited draft: tax overview for Timor-Leste (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/tl-tax-overview"
  jurisdiction: "TL"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Timor-Leste Tax Overview

## Tax system at a glance

Timor-Leste operates a USD-denominated tax system administered by the national revenue authority, with low flat headline rates and no VAT. The core domestic legislation is the Taxes and Duties Act (Law No. 8/2008). All figures below are an unverified draft pending review by a licensed Timor-Leste accountant.

- **Tax year** — Calendar year (1 January – 31 December); a substituted accounting year-end may be granted on application  _(Taxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste/corporate/tax-administration)_
- **Official currency** — United States dollar (USD)  _(Taxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste)_
- **Tax authority** — Autoridade Tributária Timor-Leste (Timor-Leste Tax Authority / Timor-Leste Revenue Service)  _(Autoridade Tributária Timor-Leste — https://attl.gov.tl/)_
- **Basis of taxation** — Residents are taxed on worldwide income; non-residents on Timor-Leste-source income only  _(Taxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste/individual/taxes-on-personal-income)_
- **Headline personal income tax rate** — 0% up to USD 6,000 of annual taxable income; 10% on the excess (top rate 10%) percent  _(Taxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste/individual/taxes-on-personal-income)_
- **Headline corporate income tax rate** — 10% (general); 30% for petroleum/oil & gas contractors percent  _(Taxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste/corporate/taxes-on-corporate-income)_
- **Does Timor-Leste have VAT/GST?** — No VAT or GST. Indirect tax is via a sales tax (on imported goods) and a 5% services tax on designated services  _(Taxes and Duties Act (Law No. 8/2008) — https://taxatlas.io/country/timor-leste/vat-sales-tax)_
- **Annual corporate income tax return deadline** — Last day of the third month after year-end (≈ 31 March for calendar-year filers)  _(Taxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste/corporate/tax-administration)_
- **Monthly tax filing deadline (WIT, services tax, sales tax, WHT)** — By the 15th day of the month following the taxable month  _(Taxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste/corporate/tax-administration)_
- **Social security** — Mandatory general social security scheme; combined 10% of earnings (6% employer, 4% employee) percent  _(Social Security General Regime (Law No. 12/2016) — https://pinnacledili.com/insight/social-security-scheme-in-timor-leste)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `tl-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/tl-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.