VAT and Sales Tax in Syria

Syria imposes a Value Added Tax (VAT) at a standard rate of 14%, with a 0% rate for exports. Businesses with annual turnover exceeding SYP 50,000,000 must register for VAT.

VAT Rate

The standard VAT rate in Syria is 14%. A reduced rate of 0% applies to exports of goods and services.

Registration Threshold

Businesses with annual turnover exceeding SYP 50,000,000 are required to register for VAT. Below this threshold, registration is voluntary.

Taxable Supplies

VAT applies to:

• Supply of goods and services in Syria
• Importation of goods into Syria
• Certain specified transactions

Exempt Supplies

• Exports (0% rate)
• Basic food items (may be exempt or zero-rated)
• Medical and educational services (subject to conditions)
• Financial services (may be exempt)

Filing Requirements

• VAT Returns: Monthly or quarterly, depending on turnover
• Payment: Due by the 15th of the following month
• Records: Must be maintained for at least 5 years

Input VAT Recovery

Registered businesses can recover VAT paid on business inputs, subject to normal rules. Input VAT on exempt supplies is not recoverable.

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.