🇹🇱 How tax works
in Timor-Leste.
Current ATTL wage income tax (monthly × 12) · National income tax guide
The calculation, explained.
Resident wage income tax: 0% on monthly taxable wages up to USD 500 and 10% on the excess; annualised ×12 to USD 6,000 / 10%.
Non-residents pay flat 10% with no threshold. Separate annual income tax on non-wage income uses a USD 6,000 / 10% resident schedule.
Doctors: employment and independent practice
The Timor-Leste comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · USD
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 6,000 | 0.0% |
| Above 6,000 | 10.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to US$112,029.
- 1. Annual input
- US$112,029
- 2. Custom deductible expenses
- − US$0
- 3. Modeled allowance / base deduction
- − US$0
- 4. Modeled taxable base
- US$112,029
| Taxed portion | Rate | Tax |
|---|---|---|
| US$6,000 | 0.0% | US$0 |
| US$106,029 | 10.0% | US$10,603 |
- 5. Modeled tax credits (capped at tax due)
- − US$0
- 6. Included additional tax
- US$0
- 7. Income tax
- US$10,603
- Effective rate = tax ÷ annual input
- 9.5%
- After income tax, before other deductions
- US$101,426
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.