Timor-Leste

Under the Tax and Duties Act (TDA), an individual is considered as a Timor-Leste tax resident if:

• the individual is present in Timor-Leste for a period of, or periods amounting in aggregate to, 183 days in any 12-month period that commences or ends during the year, unless the individual’s permanent place of abode is not in Timor-Leste, or
• the individual is an employee of the government of Timor-Leste posted abroad at any time during the year.