🇵🇸 ضريبة الشركات في Palestine
المعدل الأساسي: 15%
Limited Liability Company (LLC)
The Palestinian Authority levies a 15% corporate income tax on taxable profits for companies registered in the West Bank. VAT applies at 16% (aligned with the Israeli VAT rate under the Paris Protocol economic framework). Small businesses with revenue below certain thresholds may qualify for simplified tax procedures. Withholding tax applies on payments to non-residents. The tax administration is functional in PA-controlled areas (Area A and parts of Area B). Gaza operates under different fiscal conditions due to the political situation.
حقائق أساسية
- اتفاقيات تجنب الازدواج الضريبي: 5
- العضويات: Arab League, UN (observer state), Greater Arab Free Trade Area
- النظام القانوني: Civil law with Sharia and Ottoman elements
- السنة المالية: January – December
This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.