Self-employed salary calculator - Timor-Leste 2026
Free self-employed income calculator for Timor-Leste (2026): estimate net take-home profit for sole traders, freelancers and businesses after income tax and contributions. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Timor-Leste (2026)
Educational model - not an ATTL assessment, not a tax return, not tax advice. Currency USD (the US dollar is legal tender in Timor-Leste).
Employee (Wage Income Tax + social security)
- Wage Income Tax for resident employees: 0% on the first USD 500/month, 10% on the amount above USD 500. Non-residents pay a flat 10% with no threshold (out of scope).
- Social security contributory regime (Law 12/2016): employee 4% + employer 6% of gross remuneration (total 10%).
- Out of scope: a historical USD 1,500 contribution ceiling cited under the earlier lower-rate phase; current guidance describes 6%/4% on gross without a ceiling.
Sources: Autoridade Tributaria Timor-Leste (ATTL), Instituto Nacional da Seguranca Social (INSS).
Self-employed (sole trader)
- Individual income tax on annual taxable income: 0% up to USD 6,000, 10% above. Social security is not modelled for the self-employed.