Yemen tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Yemen tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 11 November 2026. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Yemen | 15%* | 15%* | 0%* | 0%* | not computed | 15%* |
* Provisional — not yet verified by the Sovereign engine. salary, capital gains, dividends, interest, crypto gains: from Deloitte, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Yemen profile carries an accepted source for it.
Reviewer's notes: what is still open on this profile
- Law 17/2010 Arabic articles 8(b) and 9(i) limit resident natural persons to income realized in Yemen. Article 8(c) also includes foreign-paid business or services performed in Yemen; article 5 deems some wages Yemen-source even when work is abroad. Enter income by legal source, not payer location alone. The Sanaa authority English translation omits the within-Yemen phrase in article 8(b); the Aden Arabic law and article 9(i) support this source-based model. Sanaa Law 8/2020 amends article 160, not article 8. Isolated wages have a 15% marginal ceiling; mixed business and salary cases remain unsupported. Qualifying dividends and retirement pensions are exempt; ordinary qualifying property rent is one month of annual rent. Aden/Sanaa applicability, exemptions and conditional zakat require individual review.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Yemen tax profile?
Partly complete. The Yemen profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Yemen?
Provisionally 15%: the top rate on a salary from a Deloitte summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Resident nationals 0-15%; resident foreigners flat 20% (Sana'a rules, 2023 guide).
How are capital gains taxed in Yemen?
Provisionally 15%: the top rate on a long-term capital gain from a Deloitte summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Capital gains taxed as regular income. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Yemen?
The top rate is 0% (provisional) on dividends and 0% (provisional) on interest. A provisional figure is from a Deloitte summary read on 10 November 2026, not computed by the engine.
How is crypto taxed in Yemen?
Yemen taxes a gain on crypto assets as income. Provisionally 15%: the top rate on a crypto gain from a Deloitte summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; capital gains taxed as regular income.
Does Yemen tax foreign income?
Generally no. Yemen taxes income from sources in Yemen. Income from abroad is generally outside the tax, with exceptions.
Does Yemen have a wealth tax?
This is not verified as a general wealth tax. Yemen's published Zakat Law describes an annual asset levy subject to taxpayer, threshold and debt rules. A 2025 Sana'a justice notice confirms regional zakat administration, while the IMF reports fragmented tax administration. Current territorial collection, amendments, taxpayer and asset classes, valuation, exemptions and currency treatment are unresolved. No uniform 2025 countrywide liability or zero is certified.
Does Yemen have an exit tax for individuals?
This is not verified yet: we have not checked whether Yemen taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Yemen?
The Yemen day test (183 days in 12 months ending in the tax year, a permanent home, or a Yemeni national paid from Yemen while working abroad): At least 183 days in a 12-month period ending in the tax year; permanent home or qualifying overseas work also counts. A permanent home or qualifying Yemeni nationality, overseas work and job income from Yemen can establish residence without 183 days. Confirm full days before a positive presence-only result. Tax treaties and income-source rules need separate review; residence alone does not make every individual income item worldwide-taxable.
Residence decides whether Yemen taxes you on these rates. See the Yemen day-count test and count your own days.
Sources
The Yemen profile cites 6 sources for these rules, 6 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Law 17/2010 on Income Taxes (official English text) — articles 62, 65 and 69 · official, retrieved 2026-11-11
- Office of the Attorney General, Yemen · official
- Yemen Tax Authority, Aden · official
- Yemen Public Prosecution — Zakat Law · official, retrieved 2026-11-10
- Yemen Ministry of Justice, Sana'a — zakat court decision 2025 · official, retrieved 2026-11-10
- IMF — Yemen 2025 Article IV report on tax administration · official, retrieved 2026-11-10
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Yemen with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Yemen side by side with other countries, see every country or try the live demo.
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