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Yemen Salary Calculator 2026

Free Yemen salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Yemen (2026)

Educational model - not tax advice. Currency YER. Based on the Income Tax Law No. 17 of 2010 (internationally recognized government framework) and the Social Insurance Law of 1991 (GCSI, private sector). Yemen is in active conflict with two competing authorities and a split currency, so figures are indicative.

Employee (Aqd Amal - employment contract)

  • Wages are taxed as a monthly salary tax retained by the employer. Per Art. 67 the monthly tax equals 1/12 of the annual Art. 62 slab amounts, so we model the year and divide by 12.
  • The annual personal exemption (hadd al-i'faa al-sanawi) is YER 120,000 per year (Art. 62 and Art. 65(c)), modelled as the 0% first bracket. Only one exemption per taxpayer (Art. 65(b)).
  • Salary tax on annual taxable income (gross less the employee social-insurance contribution): 0% to 120,000; 10% on 120,000 to 240,000; 15% on the excess over 240,000. Art. 65(a) caps salary tax at 15% for residents, so the 20% top slab of Art. 62 does not apply to wages.
  • Employee social insurance (GCSI private sector, insured-person share) is 6% of covered earnings (basic salary plus allowances, excluding bonuses and overtime), deducted before salary tax. No statutory ceiling is confirmed, so none is applied (an EOR-quoted ~YER 65,000/month base ceiling is provisional and not modelled).
  • Employer cost: GCSI private-sector pension is 9% of covered earnings (old age, disability, survivors). Work-injury insurance is employer-financed with no distinct published rate, so it is set to 0 to avoid double counting.
  • Out of scope: non-residents (flat 20% on salaries with no exemption, Art. 63(f)); other employment receipts such as bonuses, overtime, board allowances and fees (flat 15%, no exemption, Art. 66); public-sector employees (employee 6%, employer 6%); and the regional / currency divergence between the Aden and Sana'a authorities.

Sources: Yemen Tax Authority - Income Tax Law No. 17 of 2010, U.S. SSA - SSPTW Asia and the Pacific 2018-2019, Yemen.

Self-employed (Sahib Amal Fardi - sole trader / individual establishment)

  • Net business or professional profit (revenue minus deductible costs per Arts. 13-16) is taxed under the full Art. 62 progressive schedule, after the YER 120,000 annual exemption: 0% to 120,000; 10% to 240,000; 15% to 840,000; 20% on the excess over 840,000.
  • Unlike wages, the 15% salary cap of Art. 65 does not apply, so the 20% top slab does apply to business income.
  • No social-insurance contributions are modelled for the sole trader; the GCSI private-sector scheme covers employees.
  • Out of scope: presumptive / deemed-profit assessment for very small establishments (10% of sales for trade, industry and contracting, 20% for services and professions, 5% for basic foodstuffs); the 2% minimum / fixed-tax option under a tax-fixation agreement (Art. 60(d)); and non-residents (flat 20% on business income with no exemption, Art. 63(a)).

Yemen Tax Authority - Income Tax Law No. 17 of 2010.