Sudan Personal Income Tax

Personal income tax rates and allowance

Sudan taxes employment income, business/professional income and rental income of individuals. Employment income is taxed at progressive rates broadly in the 5%-15% range with a personal exemption; exact monthly bands should be confirmed against the current Income Tax Act schedule.

• Progressive employment income tax range — 5% to 15% (top marginal rate 15%) percent (Income Tax Act 1986)
• Top marginal personal rate — 15% percent (Income Tax Act 1986)
• Lowest positive personal rate — 5% percent ((approx — confirm)) (Income Tax Act 1986)
• Personal tax-free allowance (exemption) — SDG 3,000 (basic personal exemption — confirm current figure given currency revaluation) SDG ((approx — confirm)) (Income Tax Act 1986)
• Rental / real-estate lease income rate — 10% percent ((approx — confirm)) (Income Tax Act 1986)
• Self-employed / professional income — Taxed at progressive personal rates; SDG 3,000 allowance may offset self-employment, rent and professional income ((approx — confirm)) (Income Tax Act 1986)
• Individual residence basis — Taxed on Sudan-source income; physical-presence test (confirm day count) ((approx — confirm)) (Income Tax Act 1986)
• Non-resident individuals — Taxed on Sudan-source income; same SDG 3,000 allowance referenced for residents and non-residents ((approx — confirm)) (Income Tax Act 1986)
• Employment tax collection — Withheld at source by employer (PAYE) and remitted monthly (Income Tax Act 1986)
• PAYE remittance deadline — On or before the 15th of the following month (Income Tax Act 1986)
• Individual annual return deadline — As specified in the Income Tax Act (commonly within a set period after year-end — confirm) ((approx — confirm)) (Income Tax Act 1986)