28% under the legacy Assad-era Income Tax Law (per Trading Economics, current through 2026); a 2025 draft reform proposes replacing this with sector-based flat rates of 10% (priority sectors) and 15% (other activities), expected to phase in during 2026.
22% top rate under the legacy schedular system; the pending 2025/2026 reform proposes a unified income base with a higher exemption threshold (~SYP 60 million/year, about USD 5,200).
No VAT historically; the 2025 reform proposes a new final-point-of-sale sales tax (not a true multi-stage VAT), with elevated rates on specific goods (45% pork products, 84% alcohol).
Individuals domiciled in Syria, or present for specified periods, are residents, confirmed via TaxAtlas; the source principle is the primary basis for taxation, meaning Syria-source income is generally taxable regardless of the taxpayer's residence status - confirmed via a specialist source on foreign business taxation in Syria. A specific day-count threshold was not itemized in sources reviewed this session.
Syria has no Controlled Foreign Company regime, confirmed via a specialist tax-rates compilation explicitly listing Syria's anti-avoidance rules as: transfer pricing - No; thin capitalization - No; controlled foreign companies - No; disclosure requirements - No. This is a clean, specific "No" across the board rather than an inferred absence.
No statutory thin capitalization ratio exists, confirmed via the same specialist source cited above (see CFC section).
No domestic FBAR/Form 8938-equivalent requiring Syria residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation has historically been severely constrained by international sanctions, though sanctions relief has eased significantly since 2025, per a specialist source on foreign business expansion in Syria - the practical current state of institutional reporting relationships was not independently confirmed this session given the pace of change. Separately and independently of Syrian law, US citizens and Green Card holders with any Syria-connected financial accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938 - and should independently verify current sanctions status before any Syria-connected financial activity, given the rapidly evolving sanctions relief situation as of 2025-2026.
Syria has approximately 20 tax treaties, confirmed via TaxAtlas, though international sanctions have historically limited their practical application - a distinction between formal legal existence and actual operative effect that matters more in Syria's case than in most jurisdictions given the recent sanctions relief and ongoing political transition. A specific named-partner list was not compiled this session.