Sudan Capital Gains Tax Guide 2026

Overview — Capital Gains Taxation in Sudan

Sudan's capital gains tax framework under the Taxation Act differentiates between real estate and securities. The rates are moderate compared to global standards: 10% for property gains and 15% for securities gains. Capital gains on business assets are generally included in ordinary business income and taxed at the applicable corporate or personal income tax rate. The Sudan Tax Authority administers CGT, and gains are generally assessed at the time of disposal.

Real Estate Capital Gains — 10%

Capital gains from the sale of immovable property (real estate) are subject to a flat 10% tax:

• The 10% rate applies to gains from the sale of land, buildings, and other real property
• The gain is calculated as the difference between the sale price and the acquisition cost
• Improvement costs and transaction expenses may be deductible from the gain
• Agricultural land is exempt from CGT
• Primary residence may qualify for exemption if held for more than 5 years
• Both individuals and corporates are subject to the 10% rate on property gains

Securities Capital Gains — 15%

Capital gains from the sale of securities, shares, and bonds are subject to a 15% tax:

• The 15% rate applies to gains from the sale of shares in Sudanese companies
• Government securities and Sukuk (Islamic bonds) are exempt from CGT
• Gains from the sale of shares listed on the Khartoum Stock Exchange (KSE) may qualify for reduced rates
• For corporate sellers, securities gains may be included in ordinary income and taxed at the corporate rate (30%) — the taxpayer may elect the more favourable treatment

Exemptions and Reliefs

Several categories of capital gains are exempt from CGT in Sudan:

• Agricultural land: Gains from the sale of agricultural land are fully exempt
• Government securities: Gains from government bonds and Sukuk are exempt
• Primary residence: Gains from the sale of a primary residence held for more than 5 years
• Inherited property: Gains on assets transferred by inheritance (step-up basis applies)
• Corporate reorganisations: Gains on assets transferred as part of mergers, acquisitions, or restructuring may be deferred

FAQs

How is the cost basis determined for CGT purposes?

The cost basis is generally the original acquisition price documented in the sale/purchase agreement. For inherited assets, the cost basis is typically the fair market value at the date of inheritance (step-up basis). Proper documentation should be maintained.

Are foreign investors subject to Sudanese CGT?

Yes, non-residents are subject to CGT on gains from the disposal of Sudanese assets. Double taxation treaties may provide relief or reduced rates.

Is cryptocurrency trading subject to CGT?

Cryptocurrency is not specifically regulated under Sudanese tax law. The legal framework for digital assets remains unclear, and gains may be treated as business income depending on the frequency and scale of trading.

Disclaimer

This guide provides general information about Sudanese capital gains tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Sudanese tax advisor or the Sudan Tax Authority directly for advice specific to your situation. InvestmentKit does not provide tax advice.