Sudan
Northern Africa · SD · 8 treaties
What are the main tax rates in Sudan?
Sudan's top personal income tax rate is 15%, corporate tax is 15%, and the standard VAT is 15%. Capital gains tax is 0.02%.
Tax profile
| Corporate income tax | 15% |
| Withholding — dividends | 0% |
| Withholding — interest | 7% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 15% |
| Capital gains | 0.02% |
| Tax system | Worldwide |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is Sudan's tax system based on?
- Sudan operates a worldwide tax system.
- Are there withholding taxes on dividends in Sudan?
- There is 0% withholding tax on dividends in Sudan.
- Does Sudan have an exit tax?
- Sudan does not have an exit tax.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- 183 days or more in the period
- present in Sudan in the period and both preceding periods
- cumulative stay exceeding 12 months over the current and two preceding periods
Official guidance ties individual residence to day-count presence, not citizenship or domicile. In practice, stopping residency should be straightforward if the person leaves Sudan and no longer meets the day-count tests.
Source: SudanTax (Sudan tax authority)
Tax treaty network (8)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| United Arab Emirates | — | — | — |
| Bahrain | — | — | — |
| China | — | — | — |
| Egypt | — | — | — |
| India | — | — | — |
| Qatar | — | — | — |
| Turkey | — | — | — |
| United Kingdom | — | — | — |