35% standard rate (agricultural/industrial companies may access reduced rates or holidays; free zone exemptions available).
Progressive, 5% to 15%.
17% standard VAT.
Under Sudan's Income Tax framework, an individual is "resident in Sudan" for a given period if: present in Sudan 183 days or more in the period, or present in Sudan in that period and both preceding periods for a total of 12 months or more (excluding temporary absences deemed reasonable by the Secretary-General). For a non-individual (company), residency is established where control and management are exercised directly in Sudan during the period. Resident individuals are generally taxed on worldwide income; non-residents only on Sudan-source income.
No CFC provisions were located in available secondary sources on Sudan's tax law. This is stated as an honest gap rather than a confirmed "No" - Sudan's tax administration has undergone active reform since 2019 (including a 2021 Investment Incentive Law), and primary Sudanese legislation should be checked directly, or via a Sudan-licensed tax advisor, before relying on the absence of a CFC regime for planning purposes.
No thin capitalization or interest-deduction-limitation rules were located in available secondary sources on Sudan. As with CFC rules, this reflects a gap in available English-language secondary sources rather than a confirmed absence - verify directly with the Sudan Tax Chamber (Sudan Chamber of Taxation) or local counsel.
No domestic Sudanese equivalent to the US FBAR/Form 8938 regime was identified in available sources. Sudan is a member of the African Tax Administration Forum (ATAF) and began implementing the ATAF Tax Mutual Assistance Agreement in September 2022, which provides for mutual assistance among ATAF member states on tax matters, though this is an inter-governmental cooperation mechanism rather than a personal foreign-asset self-reporting requirement.
As of January 2, 2024, Sudan had concluded and brought into force double tax treaties with 17 countries and regions, per the BRITACOM Secretariat.