Timor-Leste Ministry of Finance

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Taxation Law

The Taxes and Duties Act was passed by the National Parliament of Timor-Leste in June 2008 and came into effect on 1 July 2008. The Act changed aspects of Timor-Leste’s tax system including many tax rates.

There are also other laws that impact on taxation.

The Timor-Leste Revenue Service, which is responsible for administering the taxation laws, has also issued:

• Public Rulings for specific topics, and
• Tax Guides which gives the Service’s interpretation of calculating assessable income, allowable deduction and taxable income.