Sudan Tax Filing Guide — تقديم الإقرارات الضريبية في السودان

tax filing and compliance procedures in Sudan for 2026. The guide covers: the annual tax return for individuals — due by March 31 for the prior calendar year; the annual tax return for corporations — due by April 30; the monthly VAT returns — due within 30 days of month end; the withholding tax returns — filed monthly; and the employment income taxation — tax deducted by the employer through monthly payroll.

Annual Tax Return for Individuals — الإقرار الضريبي السنوي للأفراد

Deadline — March 31: Individual taxpayers must file the annual income tax return by March 31 of the following year for the prior calendar year (January 1 to December 31).
Who must file: Filing is mandatory for: (a) Sudanese tax residents with income exceeding the exempt threshold, (b) self-employed and business owners, (c) individuals with non-salary income (rental, foreign-source, etc.), (d) non-residents with Sudanese-source income not fully withheld at source.
Progressive rates — 0% to 15%: PIT rates for 2026: 0% up to SDG 3,000/month, 5% on SDG 3K–5K, 10% on SDG 5K–10K, 15% above SDG 10K/month.
Filing process: Returns are filed at the local tax office. Taxpayers must complete the return form, attach supporting documents (salary certificates, bank statements, rental contracts), and pay any tax due.
Penalties for late filing: Late filing penalties apply, typically a percentage of the tax due per month of delay.

Annual Tax Return for Corporations — الإقرار الضريبي للشركات

Deadline — April 30: Corporate taxpayers must file the annual corporate income tax return by April 30 of the following year for the prior calendar year. Corporations with a non-calendar fiscal year must file within 4 months of fiscal year end.
Corporate tax rate — 30%: The standard corporate income tax rate is 30% (35–40% for oil and gas, 10% for qualifying agricultural and industrial projects).
Return components: The corporate tax return must include: balance sheet, income statement, reconciliation between accounting profit and taxable profit, and supporting schedules.
Quarterly advance payments: Corporations may be required to make quarterly advance tax payments based on the prior year's tax liability.

Monthly VAT Returns — إقرارات ضريبة القيمة المضافة الشهرية

Deadline — within 30 days: VAT-registered entities must file monthly VAT returns within 30 days of the end of each month.
Return content: The VAT return must report taxable sales (output VAT), taxable purchases (input VAT), net VAT payable or refundable, and any VAT withheld at source.
VAT refund: Excess input VAT may be carried forward or refunded upon application to the STA.

Withholding Tax Returns — إقرارات الخصم تحت حساب الضريبة

Withholding tax rates: Sudanese WHT rates: dividends 10%, interest 10%, royalties 10%, payments to non-residents for services 10%.
Filing frequency — monthly: WHT returns are filed monthly within 30 days of month end. WHT payments must be made at the time of filing.
WHT certificate: The withholding agent must issue a WHT certificate to the payee as the basis for the payee's tax credit claim.

Salary Tax — Employer Withholding — الخصم الضريبي من المرتبات

Monthly payroll deduction: Employers must deduct income tax from employee salaries through monthly payroll, using the progressive rate table.
Employer obligations: Employers must: (a) register with the STA as a withholding agent, (b) maintain payroll records, (c) remit withheld tax monthly, (d) issue annual salary certificates to employees.