Sudan Tax Overview

Sudan tax system at a glance

Sudan's direct taxes are administered by the Sudan Taxation Chamber under the Income Tax Act 1986 (and its 2021 Regulations). The system is self-assessment based, with business profits, employment income and rental income all taxable. These are draft figures for an accountant to verify.

• National tax authority — Sudan Taxation Chamber (Diwan Al-Daraib) (Income Tax Act 1986)
• Currency — Sudanese pound (SDG) (Central Bank of Sudan)
• Standard tax year — Calendar year (1 January to 31 December); accounting period may apply ((approx — confirm)) (Income Tax Act 1986)
• Residence / taxation basis — Residents taxed on income arising in Sudan; broadly territorial / source-based ((approx — confirm)) (Income Tax Act 1986)
• Top personal (employment) income tax rate — 15% percent (Income Tax Act 1986)
• Standard business profits (corporate) tax rate — 15% for most companies; higher sector rates apply (banks/tobacco 30%, oil 35%) percent (Business Profits Tax (Income Tax Act 1986))
• Does Sudan have VAT? — Yes — Value Added Tax at a standard rate of 17% percent (Value Added Tax Act 1999)
• Capital gains — Capital gains tax applies (separate schedule); rate confirm with statute ((approx — confirm)) (Income Tax Act 1986)
• Employer PAYE remittance deadline — On or before the 15th of the month following the deduction (Income Tax Act 1986)
• Filing model — Self-assessment; tax due at the time of submitting the return (Income Tax Act 1986)