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Investment & Legal Framework
TAXATION IN SUDAN
The Etisalat Tower near the Nile
Personal Income Taxes: Residents of Sudan or
individuals who reside in Sudan for over six months
are taxed on their worldwide income. Taxable
income is the sum of all wages, benefits, capital
gains, dividends, interest or discounts, or income
from royalties. Tax rates range from zero to 15% of
taxable income and are filed annually.
Tax Treaties: Sudan has a treaty protecting against
double taxation with The United Kingdom, Egypt,
the United Arab Emirates, China and Malaysia.
These treaties are applicable to all forms of income
including royalty and licensing payments.
Income Tax
Tax shall be due for payment on business profits and
estates leases income at the following rates
1.
In respect of:
a. Resident and non-resident persons:
2.
Agricultural businessmen of both animal and
plant sides, which include poultry and dairy farms
(individuals) zero on the total income.
3.
a. Public companies by shares (with the exception
of agricultural companies, banks and investment of
funds companies and insurance companies): 15%
of the net income;
b. Private companies (with the exception of industrial
and agricultural companies): 15% of the net income;
4.
Banks, investment of funds companies and
insurance companies: 15% of the net income.
5.
Agricultural companies (of both animal plant
sides, including poultry and dairy farms): Nill
Personal Income Tax
The personal income tax shall be paid at the
following rates:
Resident and non-resident persons
Income in SDG
Rate
For the first 9,090 SDG
For the next 120 SDG
For the next 240 SDG
For more than the same
Nill
5%
10%
15%
Income in SDG
Rate
For the first 9,090 SDG
For the next 120 SDG
For the next 240 SDG
For more than the same
Nill
5%
10%
15%
Income in SDG
For 3000 SDG
For more than the Same
Rate
Nill
10%
• National-foreign capitals joint venture
Although there is no stipulated act that restricts the
participation of the national capitals with foreign
ones in incorporating companies or engaging in any
other sort of joint-venture business, no shares shall
be relinquished or appropriated to Non-Sudanese
nationals “aliens” without a prior written approval by
the Attorney General.
The minimum exempted from tax shall not be
allowed for non-resident individuals
Withholding taxes are levied on employee salaries
and remuneration of directors, board members,
teachers, or lecturers at a rate between 5 to 15
percent. Similar taxes on imports are levied at a rate
of 5 percent.
VAT
The Value Added Tax (VAT) is a 15% tax, which is
charged on the ‘increase in value” of goods and
services at each stage of production and circulation.
b. Estates Income: