Tax in Sudan

Who is the tax authority and where do filings live?

Sudan's Sudan Tax Chamber under the Ministry of Finance and Economic Planning administers Sudan's tax system [SC1]. Substantive law: Income Tax Act 1986 (as amended), VAT Act 1999 (as amended), and successive amendments. Sudan is a GAFTA, COMESA, and AfCFTA member.

What is the tax year and when are returns due?

Individual tax year is the calendar year. Personal returns due 30 June for prior tax year [SC1]. Corporate annual returns due 30 June. VAT monthly returns. Provisional CIT through quarterly acomptes regime.

Who is a Sudanese tax resident?

Under Income Tax Act 1986, an individual is tax resident if (a) maintaining residence in Sudan, OR (b) physically present 183+ days in tax year [SC2]. Residents taxed on worldwide income.

What are the personal income tax rates?

Progressive PIT brackets: 0 percent up to SDG 36,000 annually; ascending rates 5/10/15 percent ascending [SC1]. Top 15 percent above SDG 250,000 annually. Personal allowance applies.

How does Sudan's corporate tax work?

CIT 15 percent flat for resident companies [SC2]. Banking 35 percent. Telecoms 35 percent. Tobacco 30 percent. Petroleum sector under separate framework. Withholding on dividends to non-residents 7 percent. Pillar Two not transposed. Tax losses 5 years.

What about VAT?

VAT 17 percent under VAT Act 1999 [SC3]. Zero-rated on exports.

How are cryptoassets taxed?

Central Bank of Sudan advisory: cryptoassets restricted [SC2]. Where declared, gains under existing income-tax categories.

What is the treaty network and what are the audit triggers?

Sudan has approximately 14 active double tax treaties [SC4]. MLI not signed. GAFTA and COMESA frameworks. Post-2017 partial-sanctions-lifting framework.

What are the common penalties and pitfalls for foreigners?

Penalty framework: late filings, failure to file, incorrect declarations [SC5]. Common pitfalls: (1) post-April-2023 conflict context dominates all Sudan-related operations — practitioners must conduct full sanctions compliance review (US Specially Designated Nationals framework, EU restrictive measures, UN Security Council framework); (2) post-2017 partial-sanctions-lifting created mixed-framework complexity; (3) RSF-SAF conflict context affecting tax-administration operability across regions; (4) banking/telecoms/tobacco elevated CIT vs general 15 percent; (5) Pillar Two not transposed; (6) modest treaty network (14 DTCs); (7) MLI not signed; (8) GAFTA and COMESA frameworks; (9) AfCFTA member; (10) South Sudan secession (2011) created cross-border transition framework; (11) SDG-denominated tax base with currency volatility affecting cross-border flows; (12) Khartoum-base administration framework limited operability in conflict-affected areas.