North Africa
Sudan tax rates 2026
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
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.