Timor-Leste Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Timor-Leste calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| USD 12,000 a yearEmployee profile: Resident employee - 183-day test met; Annual employee statutory contributions: 480 | USD 10,920.00 | USD 10,920.00 | Matches |
Official sources and monitoring
2 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Wage Income Tax - resident and non-resident monthly ratesTimor-Leste Tax Authority | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
| Social Security authorityTimor-Leste National Institute of Social Security | 2026-10-19 | Site blocks automated checks; reviewed manually |
No detected source change is waiting for review.
Rule version
Version TL-2026-v1, approved on 2026-10-19, last validated on 2026-10-19. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Twelve equal monthly salary payments are used because the resident USD 500 exemption is monthly.
- Non-resident wages are taxed at 10% without an exemption.
- Enter the annual employee social-security deduction shown by payroll.
Coverage & limitations
Rule version TL-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Annual estimate for an ordinary employee with one employer and regular salary. Benefits in kind, arrears, termination payments and treaty relief are excluded unless stated.
- Independent professional verification pending.