🇾🇪 YEMEN TAX PROFILE

Data year: 2025

Tax System Territorial

Top PIT Rate 20.0%

Corporate Tax Rate 20.0%

GST 5.0%

Capital Gains Tax No Capital Gains Tax

Social Security (Employee) --

Social Security (Employer) --

Dividend Withholding --

Interest Withholding --

Royalty Withholding --

Treaty Count 8

Territorial Exemption

Tax Authority: Tax Authority

🏠 TAX RESIDENCY

Days Threshold 183 days

Residency Rules Resident if present 183+ days in a year.

Exit Tax No

CFC Rules No

📅 FILING INFORMATION

Fiscal Year 01-01 – 12-31

📚 SOURCES

Various sources - Yemen (accessed Mar 23, 2026)
Cross-referenced from multiple sources

🔗 RELATED

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