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Retained

  • Statutory Tax Rate 15
  • Surtax Based on Taxable Income 0
  • Surtax Based on Statutory Tax 0
  • Surtax Deductible from Taxable Income 0
  • Statutory Tax Deductable 0
  • Effective Tax Rate 15

Statutory Tax Rate

Sudan applies different profit tax rates depending on the economic sector concerned.

The applicable rates are as follows:

Business Activity Profit Tax Rate
Agricultural activities 0%
Industrial activities 10%
Trading, real estate, insurance and distribution of oil and gas to end consumers 15%
Services activities (except services provided by sub-contractors to oil companies) 15%
Banks and tobacco companies 30%
Telecommunication services 5% on gross revenue
Exploration, extraction and distribution of oil and gas (including services of sub-contractors) 35%
Companies exempt under the Investment Promotion Act or other Acts 5% "social development tax"