Middle East
Yemen tax rates 2026
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
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.