Personal Income Tax in Syria
Syria operates a progressive personal income tax (PIT) system on employment income with six brackets ranging from 0% to 22%. This guide explains how personal income is taxed, what deductions and allowances are available, and the filing requirements for individuals.
Tax Residency
An individual is considered a tax resident of Syria if they spend more than 183 days in Syria in a calendar year or have their primary place of abode in Syria. Resident individuals are taxed on their worldwide income, while non-residents are taxed only on Syria-source income.
Personal Income Tax Rates (Income Tax on Salaries)
Syria uses a progressive tax rate structure for employment income. The rates are applied to monthly taxable income after the personal allowance deduction:
| Monthly Taxable Income (SYP) | Tax Rate |
|---|---|
| 0 – 2,500,000 | 0% |
| 2,500,001 – 5,000,000 | 5% |
| 5,000,001 – 10,000,000 | 10% |
| 10,000,001 – 20,000,000 | 15% |
| 20,000,001 – 50,000,000 | 20% |
| Above 50,000,000 | 22% |
Personal Allowance
Every individual is entitled to a personal allowance of SYP 2,500,000 per month. This amount is deducted from gross salary before calculating tax. The allowance effectively creates a tax-free threshold for lower-income individuals.
Deductions and Allowances
Standard Deductions
- Social Security Contributions: Employee contributions to Syrian Social Security (approximately 7%) are deductible
- Personal Allowance: SYP 2,500,000 per month
- Charitable Donations: To approved organizations, subject to limits
Employment Income
Employment income includes salaries, wages, bonuses, commissions, and benefits in kind. Employers are required to withhold PIT from employee salaries and remit it to the tax authorities.
Filing Requirements
- Annual Tax Return: Due by the end of the first quarter of the following year
- PAYE Returns: Monthly, by the 15th of the following month
Important Note
Syria's economy has been severely impacted by civil war. Tax rates shown are legal rates still on the books. Actual collection is limited in many areas. These rates may not reflect ground reality.