North Africa
Sudan: tax at a glance
Corporate tax is sector-based and can run up to 35%. Income tax is progressive to 15%, VAT stands at 17%, and there is also a state-administered Zakat wealth levy. All figures remain uncertain amid the conflict.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
- Personal income (top)
- 15%Progressive, with the top rate applying to the highest monthly income band.
- Corporate income
- 15% for general business, rising to 30% for banks and insurance and 35% for oil, tobacco and cigarettes.
- Capital gains
- 10% on immovable property and 15% on shares and securities.
- VAT
- 17%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 10%
- Social security (employee)
- 8%
- Social security (employer)
- 17%
- Wealth tax
- None, though Zakat applies. See below.
- Inheritance / estate
- None. Sharia inheritance rules apply instead.
- Property tax
- A local tax on property and rental income.
- Other
- Zakat, a 2.5% Islamic wealth levy administered by the state, plus development and stamp levies.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (3)
Secondary references