Yemen, Rep.

Paying Taxes in

Yemen, Rep.

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 56 20% taxable profit 20
Employer paid - Social security contributions 12 72 9% gross salaries 10.2
Employer paid - Vocational Training Fund tax 12 1% gross salaries 1.1
Religious or business practicing tax 1 2.5% capital 0.7
Municipal business tax 1 fixed fee (25,000) 0.4
Transport tax 1 fixed fee (20,000) per truck 0.3
Fuel tax 1 2% fuel price 0.2
Tax on insurance contracts 1 0.1% contract value 0
Property tax 1 15% annual rental value 0
Property transfer tax 1 3% sale price 0
Goods and Services Tax 12 120 5% sales
Totals: 44 248 32.9
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