- Income tax brackets updated
Full refresh from Legislative Decree 30/2023 and Law 24/2003: PIT brackets, CIT 20%, CGT 10%, social security, authority URL, no fixed day-count residency threshold, treaty count 30 Source
SY
Syria
Western Asia
SYP
SY · SYR · #87 · 6 cities
Nomad score
31/100
Compare
Top income tax
25.0%
Territorial system
Corporate tax
20.0%
VAT/GST
None
standard rate
Tax residency
—
30 tax treaties
Syria tax profile
Data year: 2026
- Tax system
- Territorial Syria taxes income from activities carried out in Syria and other Syrian-source amounts defined in Income Tax Law No. 24 of 2003, as amended by Legislative Decree No. 30 of 2023. Foreign-source income is generally outside the base for persons taxed only on Syrian-source income. There is no general VAT; selective consumption taxes apply to listed goods and services. A unified income-tax bill was under consultation in mid-2025 with a proposed 2026 effective date; as of this review the 2003 law and Decree 30/2023 rates remained the published operative framework on the tax authority site.
- Top PIT rate
- 25.0%
- Corporate tax rate
- 20.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- 10.0% Income from negotiable securities and similar capital instruments is taxed at 10% under the amended Law 24 schedule (Legislative Decree 30/2023, art. 24). Gains on real property follow separate real-estate revenue rules with rates tied to registered value rather than this headline figure.
- Social security (employee)
- 7.0%
- Social security (employer)
- 14.1%
- Social security cap (annual)
- SYP 18,776,400
- Dividend withholding
- Rate not recorded
- Interest withholding
- Rate not recorded
- Royalty withholding
- Rate not recorded
- Treaty count
- 30
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| SYP 0 | and above | 20.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| SYP 0 | SYP 3,000,000 | 0.0% |
| SYP 3,000,000 | SYP 10,000,000 | 10.0% |
| SYP 10,000,000 | SYP 30,000,000 | 14.0% |
| SYP 30,000,000 | SYP 100,000,000 | 18.0% |
| SYP 100,000,000 | SYP 500,000,000 | 22.0% |
| SYP 500,000,000 | and above | 25.0% |
Tax flags
Territorial Exemption
Tax residency
- Residency rules
- Domestic law taxes profits from Syrian activities, salaries for work in Syria, and defined Syrian-source payments regardless of nationality; it does not set a simple calendar-day count for individual tax residence comparable to 183-day tests used in many treaties. Treaty residence follows domicile, habitual abode, place of management or similar criteria, with 183-day thresholds appearing in treaty articles on employment and independent services rather than as a standalone domestic residence rule.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- General Commission for Taxes and Fees — Legislative Decree 30/2023 (accessed Oct 9, 2026) PIT business-profit brackets, wage schedule, CIT tiers, securities income tax, lump-sum turnover tax
- Income Tax Law No. 24 of 2003 (accessed Oct 9, 2026) Territorial scope, schedular income categories, non-resident withholding
- Social Security Institution — contribution guide (accessed Oct 9, 2026) Employee 7% and employer 14% old-age/disability/survivors contributions
- ISSA country profile — Syrian Arab Republic (accessed Oct 9, 2026) Employer 14.1% social insurance, monthly earnings ceiling SYP 1,564,700
Change history
-
-
- Income tax brackets updated
Full refresh from Legislative Decree 30/2023 and Law 24/2003: PIT brackets, CIT 20%, CGT 10%, social security, authority URL, no fixed day-count residency threshold, treaty count 30 Source
-
- Income tax brackets updated
Full refresh from Legislative Decree 30/2023 and Law 24/2003: PIT brackets, CIT 20%, CGT 10%, social security, authority URL, no fixed day-count residency threshold, treaty count 30 Source
-
- Income tax brackets updated
Full refresh from Legislative Decree 30/2023 and Law 24/2003: PIT brackets, CIT 20%, CGT 10%, social security, authority URL, no fixed day-count residency threshold, treaty count 30 Source
-
- Income tax brackets updated
Full refresh from Legislative Decree 30/2023 and Law 24/2003: PIT brackets, CIT 20%, CGT 10%, social security, authority URL, no fixed day-count residency threshold, treaty count 30 Source
-
- Income tax brackets updated
Full refresh from Legislative Decree 30/2023 and Law 24/2003: PIT brackets, CIT 20%, CGT 10%, social security, authority URL, no fixed day-count residency threshold, treaty count 30 Source
-
- Income tax brackets updated
Full refresh from Legislative Decree 30/2023 and Law 24/2003: PIT brackets, CIT 20%, CGT 10%, social security, authority URL, no fixed day-count residency threshold, treaty count 30 Source
-
- Income tax brackets updated
Full refresh from Legislative Decree 30/2023 and Law 24/2003: PIT brackets, CIT 20%, CGT 10%, social security, authority URL, no fixed day-count residency threshold, treaty count 30 Source
-
- Income tax brackets updated
Full refresh from Legislative Decree 30/2023 and Law 24/2003: PIT brackets, CIT 20%, CGT 10%, social security, authority URL, no fixed day-count residency threshold, treaty count 30 Source
-
- Income tax brackets updated
Full refresh from Legislative Decree 30/2023 and Law 24/2003: PIT brackets, CIT 20%, CGT 10%, social security, authority URL, no fixed day-count residency threshold, treaty count 30 Source