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Sudan Business Registration Guide — تسجيل الأعمال في السودان

business registration and licensing procedures in Sudan for 2026. The guide covers: the Commercial Registry (السجل التجاري) under the Ministry of Justice; the Tax Authority registration for the Tax Identification Number (TIN — الرقم الضريبي); the VAT registration at the annual threshold of SDG 1,000,000; the Social Insurance Fund registration; the Ministry of Investment registration for incentives; the free zone versus domestic company structuring; and the branch versus subsidiary decision for foreign investors.

Commercial Registry — السجل التجاري

  • Registration authority — Ministry of Justice: The Commercial Registry (السجل التجاري) is maintained by the Ministry of Justice. Every business entity conducting commercial activities in Sudan must register with the Commercial Registry at the local office.
  • Required documents: The applicant must submit: (a) the incorporation contract and Articles of Association notarised, (b) a bank certificate confirming capital deposit, (c) a tax card copy, (d) a lease agreement or ownership deed for business premises, (e) clearance certificates from relevant authorities for regulated activities.
  • Processing time: Registration typically takes 10–20 business days after submission of complete documentation. Fees depend on the legal form and capital.
  • Legal forms available: Common business forms include: (a) Limited Liability Company (LLC — شركة ذات مسؤولية محدودة), (b) Private Joint-Stock Company (شركة مساهمة خاصة), (c) Public Joint-Stock Company (شركة مساهمة عامة), (d) Single-Person Company (شركة شخص واحد), (e) Branch of a Foreign Company (فرع شركة أجنبية).

Tax Authority Registration — التسجيل بمصلحة الضرائب (TIN)

  • TIN — الرقم الضريبي: Every legal entity must register with the Sudan Tax Authority to obtain a Tax Identification Number (TIN). The TIN is required for tax returns, VAT compliance, customs clearance, and opening corporate bank accounts.
  • Registration timeline: Businesses must register within 30 days of incorporation or commencement of activities.
  • Tax card: After TIN registration, the STA issues a Tax Card (البطاقة الضريبية) containing the entity name, TIN, registered address, tax office, and activity code. The Tax Card must be renewed periodically.

VAT Registration — التسجيل في ضريبة القيمة المضافة

  • Threshold — SDG 1,000,000 annual turnover: VAT registration is mandatory when annual taxable turnover exceeds SDG 1,000,000. Voluntary registration is permitted below the threshold.
  • VAT rate — 17% (standard): The standard VAT rate is 17%. Zero-rating applies to exports. Exemptions apply to basic foodstuffs, healthcare, education, and financial services.
  • Compliance obligations: VAT-registered entities must issue tax invoices, maintain VAT records, and file monthly VAT returns.

Social Insurance Registration — التسجيل في التأمينات الاجتماعية

  • Social Insurance Fund registration: Employers must register with the Social Insurance Fund within 30 days of hiring the first employee.
  • Monthly declarations: Employers must submit monthly salary statements and pay combined employee (3%) and employer (8%) contributions, capped at SDG 5,000/month insurable earnings.

Ministry of Investment — وزارة الاستثمار

  • Investment incentives: The Ministry of Investment administers the Investment Encouragement Act 2021, offering: reduced corporate tax (10% for strategic sectors), 5–10 year tax holidays, customs duty exemptions, and streamlined approvals.
  • One-stop shop: The Ministry operates an Investor Services Centre for streamlined registration of investment projects, coordinating approvals from multiple government agencies.

Free Zone vs Domestic Company — المنطقة الحرة مقابل الشركة المحلية

  • Free zone company: Free zone companies benefit from corporate tax exemption on export profits, exemption from customs duties and VAT on imports. They are restricted from selling into the Sudanese domestic market.
  • Domestic company: Subject to standard corporate tax of 30%, VAT at 17%, and customs duties. Full access to the Sudanese market.

Branch vs Subsidiary — فرع مقابل شركة تابعة

  • Branch (فرع شركة أجنبية): Not a separate legal entity. Taxed at 30% on Sudanese-source income. Branch profits remitted to head office may be subject to withholding tax.
  • Subsidiary (شركة تابعة): Separate legal entity with limited liability. Taxed at 30% corporate rate. Dividends paid to foreign parent subject to 10% WHT.
  • Representative Office (مكتب تمثيل): Limited to market research and liaison activities. Not permitted to generate revenue. Subject to simplified tax registration.