Yemen Personal Income Tax
Detailed personal income tax rates and rules for Yemen in 2026.
Income TaxYER
Yemen's personal income tax applies progressive rates from 0% to 20%. An annual exemption of YER 120,000 applies. Residents are taxed on Yemeni-sourced income. The civil conflict has severely impacted tax enforcement.
| Income Range (YER) | Tax Rate |
|---|---|
| YER 0 – YER 120K | 0% |
| YER 120K – YER 600K | 10% |
| YER 600K – YER 1.2M | 15% |
| YER 1.2M+ | 20% |
Filing Deadline
March 31 (annual return)
Residency Rule
Individuals domiciled in Yemen or present for 183+ days are residents.
Additional Notes
The conflict has split Yemen's government, with different tax administrations operating in different regions. Tax collection capacity is severely limited.
How Yemen Income Tax compares
Yemen’s top personal income tax rate of 20% is the 142nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
Yemen
20%
Asia average
22.2%
Global average
27.7%
