- Brackets updated
migrated from the production database; research reasoning not recorded.
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)
- --
- Social security (employer)
- --
- Dividend withholding
- 0.0%
- Interest withholding
- 7.0%
- Royalty withholding
- 15.0%
- Treaty count
- 14
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| SDG 0 | and above | 15.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| SDG 0 | SDG 36,000 | 0.0% |
| SDG 36,001 | SDG 60,000 | 5.0% |
| SDG 60,001 | SDG 120,000 | 10.0% |
| SDG 120,001 | and above | 15.0% |
Tax residency
- 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
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- 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)
Change history
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.