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YE

Yemen

Western Asia YER

YE · YEM · #49 · 11 cities

Nomad score 26/100 Compare
Top income tax 20.0% Worldwide system
Corporate tax 20.0%
GST 5.0% standard rate
Tax residency 183 days 10 tax treaties

Yemen tax profile

Data year: 2026

Tax system
Worldwide Income Tax Law No. 17 of 2010 (Presidential Decree 17) and its executive regulations govern personal and corporate income tax. Resident companies and resident individuals are taxed on worldwide income; non-residents pay tax on Yemen-source income only. Standard corporate income tax is 20% (15% for qualifying investment projects; 35% or 50% for specified sectors such as oil, gas, telecommunications and cigarettes). General sales tax (GST), similar to VAT, is levied at 5% on most taxable supplies and imports under Law No. 19 of 2001.
Top PIT rate
20.0%
Corporate tax rate
20.0%
GST
5.0%
Capital gains tax
Rate not recorded
Social security (employee)
7.0%
Social security (employer)
11.0%
Dividend withholding
10.0%
Interest withholding
10.0%
Royalty withholding
10.0%
Treaty count
10
Tax authority: Yemen Tax Authority Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
YER 0 and above 20.0% $0 +
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
YER 0 YER 120,000 0.0% $0 – $77
YER 120,000 YER 240,000 10.0% $77 – $154
YER 240,000 YER 840,000 15.0% $154 – $537
YER 840,000 and above 20.0% $537 +
Social security
Social security brackets
Bracket min Bracket max Rate USD equivalent
YER 0 and above 7.0% $0 +
Local currency: YER

Tax residency

Days threshold
183 days
Residency rules
An individual is resident for a tax year with a permanent place of residence in Yemen, presence of at least 183 days in the year, or Yemeni nationality while working abroad with Yemen-source income. Resident foreigners may be taxed at a flat 20% on income under the income tax law. Employment income uses a separate monthly salary schedule topping at 15% above the statutory exemption (distinct from the annual business-profit bands in the brackets list).
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
10th day of following month
The tax year is the calendar year. Tax returns are generally due within the first 10 days of the month following the period; employers withhold salary tax monthly. GST-registered persons file monthly declarations within the first 21 days of the following month.

Sources

Change history

    • Income tax brackets updated

    Full refresh: verification date and data year 2026, worldwide tax system, authority URL, brackets, WHT, social security, capital gains tax status, treaty count 10, sources and notes (https://tax.gov.ye/forms/) (https://www.wto.org/english/thewto_e/acc_e/yem_e/WTACCYEM18A1_LEG_6.pdf) Source

    • Income tax brackets updated

    Full refresh: verification date and data year 2026, worldwide tax system, authority URL, brackets, WHT, social security, capital gains tax status, treaty count 10, sources and notes (https://tax.gov.ye/forms/) (https://www.wto.org/english/thewto_e/acc_e/yem_e/WTACCYEM18A1_LEG_6.pdf) Source

    • Income tax brackets updated

    Full refresh: verification date and data year 2026, worldwide tax system, authority URL, brackets, WHT, social security, capital gains tax status, treaty count 10, sources and notes (https://tax.gov.ye/forms/) (https://www.wto.org/english/thewto_e/acc_e/yem_e/WTACCYEM18A1_LEG_6.pdf) Source

    • Income tax brackets updated

    Full refresh: verification date and data year 2026, worldwide tax system, authority URL, brackets, WHT, social security, capital gains tax status, treaty count 10, sources and notes (https://tax.gov.ye/forms/) (https://www.wto.org/english/thewto_e/acc_e/yem_e/WTACCYEM18A1_LEG_6.pdf) Source

    • Income tax brackets updated

    Full refresh: verification date and data year 2026, worldwide tax system, authority URL, brackets, WHT, social security, capital gains tax status, treaty count 10, sources and notes (https://tax.gov.ye/forms/) (https://www.wto.org/english/thewto_e/acc_e/yem_e/WTACCYEM18A1_LEG_6.pdf) Source

    • Income tax brackets updated

    Full refresh: verification date and data year 2026, worldwide tax system, authority URL, brackets, WHT, social security, capital gains tax status, treaty count 10, sources and notes (https://tax.gov.ye/forms/) (https://www.wto.org/english/thewto_e/acc_e/yem_e/WTACCYEM18A1_LEG_6.pdf) Source

    • Income tax brackets updated

    Full refresh: verification date and data year 2026, worldwide tax system, authority URL, brackets, WHT, social security, capital gains tax status, treaty count 10, sources and notes (https://tax.gov.ye/forms/) (https://www.wto.org/english/thewto_e/acc_e/yem_e/WTACCYEM18A1_LEG_6.pdf) Source

    • Income tax brackets updated

    Full refresh: verification date and data year 2026, worldwide tax system, authority URL, brackets, WHT, social security, capital gains tax status, treaty count 10, sources and notes (https://tax.gov.ye/forms/) (https://www.wto.org/english/thewto_e/acc_e/yem_e/WTACCYEM18A1_LEG_6.pdf) Source

    • Income tax brackets updated

    Full refresh: verification date and data year 2026, worldwide tax system, authority URL, brackets, WHT, social security, capital gains tax status, treaty count 10, sources and notes (https://tax.gov.ye/forms/) (https://www.wto.org/english/thewto_e/acc_e/yem_e/WTACCYEM18A1_LEG_6.pdf) Source

    • Income tax brackets updated

    Full refresh: verification date and data year 2026, worldwide tax system, authority URL, brackets, WHT, social security, capital gains tax status, treaty count 10, sources and notes (https://tax.gov.ye/forms/) (https://www.wto.org/english/thewto_e/acc_e/yem_e/WTACCYEM18A1_LEG_6.pdf) Source

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