🇸🇩 Sudan Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 15.0% effective 20.0%

Corporate tax 15.0%

VAT 17.0% standard rate

Tax residency 183 days 14 tax treaties

Sudan tax profile

Data year: 2026

Tax system: Worldwide Residents are taxed on Sudan-source income and foreign-source income (Income Tax Act 1986). Non-residents are taxed on Sudan-source income. Business profits tax (BPT) applies to companies and unincorporated businesses; employment income is subject to personal income tax withheld monthly by employers. Zakat may apply separately to Muslim shareholders under the Zakat Act 2001.
Top PIT rate: 15.0% (eff. 20.0%)
Corporate tax rate: 15.0%
VAT: 17.0%
Capital gains tax: 2.0% Capital gains on disposal of land, buildings, shares, securities and certain other assets are taxed under the capital gains schedule (Schedule II of the Income Tax Act 1986). The authority-reviewed BRITACOM profile quotes a 2% rate on taxable capital gains; corporate disposals may also be taxed within the business profits framework at sector-specific rates.
Social security (employee): Rate not recorded
Social security (employer): Rate not recorded
Dividend withholding: 0.0%
Interest withholding: 7.0%
Royalty withholding: 15.0%
Treaty count: 14

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
SDG 0	and above	15.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
SDG 0	SDG 36,000	0.0%	$0 – $60
SDG 36,001	SDG 60,000	5.0%	$60 – $100
SDG 60,001	SDG 120,000	10.0%	$100 – $200
SDG 120,001	and above	15.0%	$200 +

Days threshold: 183 days
Residency rules: An individual is resident if present in Sudan for 183 days or more in the tax year, or present in Sudan in the tax year and the two preceding tax years for 12 months or more in total, or if they have taken Sudan as their place of residence with intent to settle (Income Tax Regulations terminology on tax.gov.sd). Companies are resident if registered or centrally managed and controlled in Sudan.
Exit tax: No
CFC rules: No

Sudan Taxation Chamber — Income tax (accessed Oct 9, 2026) Worldwide scope for residents, 183-day residency, PAYE, business profits tax framework
Sudan Taxation Chamber — VAT (accessed Oct 9, 2026) VAT collection rules; standard rate cross-checked via BRITACOM
Sudan Taxation Chamber — Capital gains tax (accessed Oct 9, 2026) CGT levied per Income Tax Act Schedule II
BRITACOM — Sudan tax laws and policies (accessed Oct 9, 2026) PIT/CIT/VAT/CGT rates, WHT, residency tests (profile reviewed by Sudan tax authorities)
Trading Economics — Sudan PIT and CIT (accessed Oct 9, 2026) 15% top PIT benchmark; 35% CIT benchmark (highest sector rate)

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%