Sudan Inheritance and Gift Tax Guide 2026

Overview — No Inheritance or Gift Tax in Sudan

Sudan does not impose inheritance tax (ضريبة الميراث) or gift tax (ضريبة الهبة). There is no estate duty, no inheritance tax based on relationship to the deceased, and no tax on lifetime gifts. The only costs associated with transferring wealth by inheritance or gift are registration and notarial fees for real estate and certain formal assets. This makes Sudan a favourable jurisdiction for wealth transfer and estate planning.

Real Estate Inheritance and Gift — Registration Fees (2.5–4%)

While no inheritance or gift tax applies, transferring real estate by inheritance or gift requires registration at the Real Estate Registry, which involves fees:

• Inheritance: Heirs must obtain an inheritance certificate. Registration of inherited property costs approximately 2.5–4% of the property's assessed value
• Gifts of real estate: Registration fees for a property gift range from 2.5–4% of the property value
• Notary fees: Additional 0.5–1% for drafting and notarising the transfer deed
• Transfer duty: The standard 2.5% transfer duty applies to both inheritance and gift registrations

Step-Up Basis for Inherited Property

For capital gains tax purposes, inherited property receives a step-up in basis. When a beneficiary inherits an asset and later sells it, the cost basis for calculating the capital gain is the fair market value of the asset at the date of the decedent's death, not the original acquisition cost. This means capital gains tax is only due on appreciation occurring after the inheritance.

Sharia Inheritance Rules

Inheritance in Sudan is governed by Islamic Sharia law for Muslim Sudanese, with specific shares allocated to defined heirs. Key aspects:

• Shares are predetermined by the Quran — male heirs generally receive twice the share of female heirs of the same degree
• A spouse receives 1/8 of the estate (if there are children) or 1/4 (if no children)
• Children receive the residue, with sons taking double the share of daughters
• Non-Muslim Sudanese may apply their personal religious laws
• Inheritance disputes are handled by the family courts

Zakat on Estates

For Muslim Sudanese, Zakat (2.5% of qualifying wealth) is a religious obligation that applies to estates. The Zakat on inherited wealth is calculated on assets held for one lunar year above the Nisab (minimum threshold) and is paid to Zakat authorities or charitable organisations. Zakat is separate from tax and does not reduce income tax liability.

FAQs

Is there any tax on receiving a large cash gift?

No. Cash gifts of any amount are not subject to gift tax in Sudan. However, large cash transactions may be reported under anti-money laundering regulations.

Do I need to report an inheritance to the tax authority?

No, the tax authority does not require a specific inheritance tax filing. The only required step is obtaining an inheritance certificate and registering real estate.

How are foreign assets inherited by a Sudanese resident taxed?

Sudan does not tax inheritance or gifts regardless of the location of the assets. However, if the foreign jurisdiction imposes its own inheritance or estate tax, Sudan does not provide a credit for such foreign taxes.

Disclaimer

This guide provides general information about Sudanese inheritance and gift tax rules for 2026. Tax laws and rates may change. Always consult with a qualified Sudanese legal professional or tax advisor for advice specific to your estate planning situation. InvestmentKit does not provide tax or legal advice.