Palestine's headline corporate income tax (CIT) rate is 15 (20% telecom/monopoly).
The headline personal income tax (PIT) rate is 15.
The standard VAT/GST (or equivalent consumption tax) rate is 16. Registration thresholds, zero-rated and exempt categories, and reduced rates vary - see the source link below for full detail.
Confirmed directly via PwC: individual residency uses a distinctive dual, nationality-based day-count test under the governing Income Tax Law No. 8 of 2011 - a Palestinian individual is resident if they have resided and maintained principal business activities in Palestine for 120 days during the year, while a non-Palestinian individual requires 183 days. Both residents and non-residents are taxed only on Palestine-source income (a territorial system for individuals). A corporation is resident if incorporated in Palestine or managed and controlled in Palestine; both resident and non-resident entities are taxed on their local taxable income.
Distinctive structural feature - the Paris Protocol tax clearance system: confirmed via a detailed taxation-history source, Israel collects taxes on behalf of the Palestinian Authority under a tax clearance arrangement and transfers them monthly - this typically accounts for roughly 70-75% of the PA's total revenue, making it the PA's single largest income source. Israel has on occasion withheld these transfers. Under the Paris Protocol, the PA has no jurisdiction in Area C of the West Bank; income taxes paid there by Israeli settlers and soldiers flow directly to the Israeli treasury rather than to the PA, while income taxes of Palestinian workers employed within settlements are collected by Israel and remitted to the PA without deduction. This is a genuinely distinctive administrative structure not found elsewhere on this site - Palestinian taxation is not simply administered by a single unified domestic authority collecting its own revenue.
No Controlled Foreign Company regime was identified in available sources this session. This is a genuine gap rather than a confirmed absence.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring Palestine residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session, and Palestine's disputed statehood and the Paris Protocol financial arrangement with Israel (see Residency above) likely affect the practical mechanics of any international tax information exchange relative to a fully sovereign state. Separately and independently of local law, US citizens and Green Card holders with Palestine-connected financial accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
No comprehensive double tax treaty network was identified in available sources this session. Most imports from the European Union and from Turkey (via the Turkey-Israel free trade agreement) receive zero customs duty treatment, confirmed via PwC, though this is a customs/trade arrangement rather than an income tax treaty.