Middle East
Yemen: tax at a glance
A 20% corporate rate and progressive personal tax in a state divided by conflict, with two competing central banks and minimal functioning administration.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
- Personal income (top)
- 15%Progressive bands rising to 15% on salary income.
- Corporate income
- 20%
- Capital gains
- Included in ordinary income.
- VAT / Sales tax
- 5%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 10%
- Social security (employee)
- 6%
- Social security (employer)
- 9%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Property tax applies in principle.
- Other
- Oil and gas activity is taxed under separate production-sharing agreements. Fiscal authority is contested between Aden and Sanaa.
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.