Tl Vat Gst

---
name: tl-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "TL"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Timor-Leste VAT / GST

## Indirect taxes (no VAT/GST)

Timor-Leste does NOT have a VAT or GST system. Indirect taxation is instead through an import sales tax, a domestic services tax, excise duties, and import duties. These are unverified draft figures.

- **VAT / GST** — Timor-Leste has no VAT and no GST  _(Taxes and Duties Act (Law No. 8/2008), https://taxatlas.io/country/timor-leste/vat-sales-tax)_
- **Sales tax — imported goods** — 2.5 percent (on the customs value of taxable goods imported into Timor-Leste)  _(Taxes and Duties Act (Law No. 8/2008), https://taxsummaries.pwc.com/timor-leste/corporate/other-taxes)_
- **Sales tax — domestic supply of goods/services** — 0 percent (currently nil; on the domestic sale of taxable goods and provision of taxable services)  _(Taxes and Duties Act (Law No. 8/2008), https://taxsummaries.pwc.com/timor-leste/corporate/other-taxes)_
- **Services tax — designated services** — 5 percent (on gross consideration for hotel, restaurant and bar, and telecommunication services)  _(Taxes and Duties Act (Law No. 8/2008), https://taxsummaries.pwc.com/timor-leste/corporate/other-taxes)_
- **Services tax — monthly threshold** — 500 USD (Applies only where monthly gross consideration for the designated services exceeds this amount)  _(Taxes and Duties Act (Law No. 8/2008), https://taxsummaries.pwc.com/timor-leste/corporate/other-taxes)_
- **Services tax — scope of designated services** — Hotel services, restaurant and bar services, and telecommunication services  _(Taxes and Duties Act (Law No. 8/2008), https://taxsummaries.pwc.com/timor-leste/corporate/other-taxes)_
- **Sales tax / services tax filing frequency** — Monthly — return filed and tax paid by the 15th day of the following month  _(Taxes and Duties Act (Law No. 8/2008), https://taxsummaries.pwc.com/timor-leste/corporate/tax-administration)_
- **Reverse charge** — No VAT reverse-charge mechanism exists, as Timor-Leste has no VAT; imported goods are instead subject to import sales tax at the border  _(Taxes and Duties Act (Law No. 8/2008), https://taxatlas.io/country/timor-leste/vat-sales-tax)_
- **Excise tax** — Levied on specified goods (e.g. alcohol, tobacco, fuel, motor vehicles) on importation or domestic production, at item-specific rates  _(Taxes and Duties Act (Law No. 8/2008), https://taxsummaries.pwc.com/timor-leste/corporate/other-taxes)_

## 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-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/tl-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.