Timor-Leste Compliance Report

Regulatory Overview

Regulatory Status

Active legislative/regulatory process underway

Key Regulator(s)

Ministry of Finance, Central Bank of Timor-Leste, Operating Authority

Primary Legislation

Lack of Specific Regulation is Not the Same as Legality or Full Freedom: While t, such as Law No. 2/2011 on the Prevention and Combat of Money Laundering and Financing of Terrorism, and any subsequent updates, e.g., Law No. 2/2011, Law on the Central Bank of Timor-Leste: Establishes the BCTL's powers and functi, Consult with local legal counsel specializing in financial services law to obtai, Land Law,, The Civil Registry Code was approved as a draft law by the Council of Ministers, Decree-Law No. 19/2012, of April 25, approving the Statute of Judicial Officers,, Law No. 09/2003 governs Immigration and Asylum and is unrelated to financial ser, Decree-Law No. 19/2012, Timor-Leste's existing legal framework addresses citizenship through Decree-Law, Law No. 09/2003, The 2025 General State Budget Law, enacted to support sustainable development, c, REPUBLIC OF TIMOR-LESTE NATIONAL PARLIAMENT Law No. 09 / 2003, Enactment of Land Law major step for Development « Government of Timor-Leste, 2025 General State Budget Law Enacted: Commitment to Sustainable Development and

Travel Rule

Not adopted

Tax Reporting

Timor-Leste does NOT have a separate capital gains tax.. Generally, gains from the sale of personal assets by individuals are not subject to a specific capital gains tax.. Implication for Crypto: If an individual buys and sells cryptocurrency as a passive investment, it is unlikely to be subject to capital gains tax in Timor-Leste due to the absence of such a tax.. Exception: If an individual or entity is engaged in crypto trading or mining activities that are considered a business activity, then any profits from these activities would be treated as business income and subject to regular income tax.. Income from Crypto-Related Business Activities: If an individual is professionally mining, trading, staking, or providing crypto-related services (e.g., running an exchange, consulting) as a business, the profits would be subject to Personal Income Tax (PIT).

Key Facts

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