Timor-Leste

Individual - Foreign tax relief and tax treaties

Last reviewed - 18 August 2020

Foreign tax relief

A resident taxpayer is entitled to a credit for any foreign income tax paid in respect of foreign-source income. The foreign tax credit is calculated separately for each foreign country from which income is derived by a taxpayer. The value of such tax credits is limited to the value of the Timor-Leste income tax payable on that income. There is no deduction or carryforward of any excess foreign tax credit.

Tax treaties

Timor-Leste does not have tax treaties with any country.