Tax Treaties in Syria
Syria has a limited double tax treaty network, primarily with Lebanon and other Arab states. Many of these treaties are inactive due to the ongoing conflict. This guide covers withholding taxes and cross-border taxation.
Withholding Taxes
Syria imposes withholding tax on payments to residents and non-residents:
| Income Type | Residents | Non-Residents |
|---|---|---|
| Dividends | 7.5% | 15% |
| Interest | 7.5% | 7.5% |
| Royalties | 15% | 15% |
Tax Treaties (DTTs)
Syria has signed double tax treaties with a limited number of countries:
- Lebanon: Tax treaty exists (may be inactive due to conflict)
- Other Arab States: Limited treaty network
Many of these treaties are inactive or difficult to apply due to the ongoing conflict. Where treaties apply, they may reduce withholding tax rates.
Foreign Tax Credit
Resident taxpayers can claim a foreign tax credit for taxes paid abroad on foreign-source income, subject to limits.
Important Note
Syria's economy has been severely impacted by civil war. Many tax treaties are inactive due to the conflict. Professional advice should be sought for cross-border transactions.