Middle East · Tax guide
Yemen
Yemen taxes company profits at 20% and charges general sales tax (GST) at 5%. Tax administration is split by the conflict, and taxes are administered by the Tax Authority.
At a glance
- Corporate income tax
- 20%
- GST
- 5%
- Withholding on payments abroad
- 10%
Higher for some sectors
Higher on some goods
Before treaty relief
Corporate income tax
Companies pay 20%, with higher rates for telecoms and oil. The annual return is due by the end of April.
General sales tax
GST is 5%, with higher rates on tobacco, telecoms and some other goods. Returns are filed monthly.
Payments abroad
Payments to non-residents carry 10% withholding. Because of the conflict, rules and collection can differ between areas; confirm the current position locally.
Key dates
- MonthlyGST return
- End of AprilAnnual income tax return
Figures and sources
3 figures- Corporate income tax rate20%Under professional review
- GST rate5%Under professional review
- Withholding on payments to non-residents10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Yemen based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Yemen (a Yemeni tax adviser) before making compliance decisions.