SD · Africa · SDG
Sudan
Tax rates
Income Tax
15%
Top statutory rate
Corporate Tax
35%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
17%
Standard rate
Wealth Tax
0%
Not levied
No verified data yet for: Capital Gains Tax, Crypto Tax.
Estimate your income tax on a salary with the income tax calculator.
Notes & in practice
Income Tax
Sudan's Income Tax Act, 1986 sets personal income tax at progressive rates under Schedule III, Sector (B), as amended by Act No. 25, 2007, topping out at 15% on income above the exempt and lower-rated bands. The threshold exempted from tax does not apply to non-resident individuals, who are taxed on the same rate scale from the first pound.
VAT
In practice
- Filing
Every registered taxpayer — including industrial producers, importing traders, and service providers — must submit a monthly VAT return (Form 3) to the tax office within 15 days of the end of the accounting month, even if no taxable sales were made. Importers and exporters must register regardless of turnover; a business below the registration threshold may still register voluntarily but may not cancel that registration for two years.
Source: Sudan Taxation Chamber — Value-added tax (VAT) · as of 2026-04-27- Exemptions
A detailed list of goods and services is exempt from VAT, including domestically produced agricultural products, livestock, meat, poultry, fish, and milk in their natural state; fertilisers, seeds, and human and veterinary medicines; locally produced flour and bread; financial services, insurance, educational services, and medical services; and goods imported for diplomatic missions or under exemption agreements.
Source: Sudan Taxation Chamber — Value-added tax (VAT) · as of 2026-04-27
Wealth Tax
No net wealth tax is found for Sudan. The official Sudan Taxation Chamber site enumerates four tax types administered — VAT, Income Tax, Capital Gains Tax, and Stamp Duty Tax — with no wealth tax among them; the Chamber's own hosted copy of the Income Tax Act 1986 likewise contains no wealth or net-worth tax provisions.