Sudan Corporate Income Tax

Business profits (corporate) tax rates

Sudan applies business profits tax at sector-differentiated rates: most companies pay a standard rate, while banks, tobacco and oil companies pay higher rates and agriculture is favoured. Figures below are drafts to be confirmed against the current Income Tax Act schedule.

• Standard corporate (business profits) rate — 15% (industrial / general companies) percent (Business Profits Tax (Income Tax Act 1986))
• Agricultural companies rate — 0% percent ((approx — confirm)) (Business Profits Tax (Income Tax Act 1986))
• Banks and tobacco/cigarette companies rate — 30% percent ((approx — confirm)) (Business Profits Tax (Income Tax Act 1986))
• Oil / petroleum companies rate — 35% percent ((approx — confirm)) (Business Profits Tax (Income Tax Act 1986))
• Tax base — Net profit (accounting profit adjusted for tax) of the enterprise (Income Tax Act 1986)
• Withholding tax on dividends (non-resident) — No dividend withholding tax percent ((approx — confirm)) (Income Tax Act 1986)
• Withholding tax on interest (non-resident) — 7% (final) percent ((approx — confirm)) (Income Tax Act 1986)
• Withholding tax on royalties (non-resident) — 15% (final) percent ((approx — confirm)) (Income Tax Act 1986)
• Withholding tax on technical / management services (non-resident) — 15% (final) percent ((approx — confirm)) (Income Tax Act 1986)
• Withholding tax on imports of goods (resident payer) — 2% (creditable) percent ((approx — confirm)) (Income Tax Act 1986)
• Corporate return filing / payment — Self-assessment; tax payable on submission of the return after year-end ((approx — confirm exact date)) (Income Tax Act 1986)