Palestinian territories

The following are considered to be a resident for tax purposes:

• A Palestinian who continuously or with interruptions resided in Palestine for a period not less than 120 days during the year in which the income is received.
• A Palestinian who was employed during any period of the year by the Palestinian Authority or a local authority, whether inside or outside Palestine.
• A natural non-Palestinian person who continuously or with interruptions resided in Palestine for a period not less than 183 days during the year in which the income was received.
• A legal person that is registered in Palestine and has an office or a branch that it controls and manages.