Middle East
Palestine: tax at a glance
A 15% corporate rate and progressive personal tax to 15%, administered by the Palestinian Authority under the Paris Protocol, with revenue clearance dependent on Israel.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
- Personal income (top)
- 15%Progressive bands rising to 15% on higher income, with a generous exempt threshold.
- Corporate income
- 15%
- Capital gains
- Included in ordinary income.
- VAT
- 16%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 10%
- Social security (employee)
- None
- Social security (employer)
- None
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Property tax applies in municipalities.
- Other
- VAT is set within a narrow band of the Israeli rate under the Paris Protocol. Telecoms and insurance companies are taxed at 20%.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.