Capital Gains Tax in Syria

Syria does not have a separate capital gains tax regime. Capital gains are treated as ordinary income and taxed under the personal income tax (PIT) or corporate income tax (CIT) framework.

Scope of Capital Gains Tax

Capital gains in Syria are generally taxed as ordinary income for both individuals and corporations. There is no separate capital gains tax regime; gains are integrated into the regular income tax framework.

Capital Gains for Individuals

Real Estate Gains

Gains from the sale of real estate are subject to tax at progressive PIT rates (0-22%). The gain is included in the individual's annual income and taxed accordingly.

Securities Gains

Gains from the sale of securities are generally taxed as ordinary income for investors who trade regularly.

Capital Gains for Corporations

Corporate capital gains are treated as ordinary business income and taxed at the applicable CIT rate (22% standard, 28% for financial institutions, 10% for agriculture).

Calculation of Gains

The capital gain is calculated as the difference between the sale price and the acquisition cost, adjusted for acquisition costs, capital improvements, and selling costs.

Filing and Payment

Individuals must declare capital gains in their annual tax return. Payment of tax due must be made by the filing deadline. Corporations report capital gains as part of their annual corporate tax return.

Important Note

Syria's economy has been severely impacted by civil war. Tax rates shown are legal rates. Actual collection is limited in many areas.

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