How many tax treaties does Timor-Leste have?

Timor-Leste has 1 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Timor-Leste's most important treaty partners?

Timor-Leste's major treaty partners include Australia. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Timor-Leste's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Timor-Leste may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Timor-Leste Tax Treaties

Timor-Leste has a very limited tax treaty network, with the most significant agreement being with Australia related to the Timor Sea petroleum operations.

FlatAsia

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

Australia

About Timor-Leste's Treaty Network

Timor-Leste maintains a network of 1 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

Timor-Leste Tax Profile →Timor-Leste Tax Calculator →Understanding Tax Treaties (Guide) →

Timor-Leste Tax Treaties

Major Treaty Partners

About Timor-Leste's Treaty Network

Timor-Leste Tax Treaties FAQ