# Sudan

 Country code: SD · Currency: SDG · Language: Arabic

**Pros**
- Abundant natural resources and agricultural land offering significant raw material opportunities.
- Strategic location for cross-border trade between African and Middle Eastern markets.
- Limited government reach in specific sectors allowing for informal market autonomy.

**Cons**
- Extreme security risks due to ongoing civil war and widespread violent conflict.
- Economic collapse characterized by hyperinflation and a non-functional formal financial system.
- Pervasive corruption and total absence of reliable legal frameworks for property protection.

Long story short: Nobody's coming after you for taxes or paperwork here: Sudan's state collapsed once civil war tore through Khartoum in 2023, with the army and RSF paramilitaries fighting over the rubble, wealthy neighborhoods included.

The flip side of that vanished state: corruption is systemic, the administration exists only on paper, and the banking system has flatlined, cash and dollars stashed away just to get by.

Beyond that: infrastructure lies in ruins, food is decent when you can find it, and the Nile's landscapes and the pyramids of Meroe remain stunning but out of reach as long as the fighting continues.

## Will your income be taxed?

Long story short: NO.
**Sudan** doesn't tax personal income, and nobody comes sniffing around when you settle in. No withholding, no tax return, no centre-of-vital-interests trap waiting to snap shut.

Earn what you want: the taxman here simply doesn't know your name.

**01.1 Income tax**

| Metric | Value | Detail |
| --- | --- | --- |
| Personal income tax | NONE | no personal income tax framework |

**01.2 Tax residence test**

| Metric | Value | Detail |
| --- | --- | --- |
| 183-day rule | does not exist here |  |
| Economic interest | does not exist here |  |
| Family centre | does not exist here |  |
| Habitual abode | does not exist here |  |
| Extended-stay test | does not exist here |  |

## Will your wealth be taxed?

Long story short: NO.
**Sudan** keeps its hands off what you hold. *No capital gains tax*, no annual wealth grab, no inheritance regime.

Your portfolio compounds in peace and leaves the way it came in; nobody's standing at the door with their palm out.

**02.1 Investment income**

| Metric | Value | Detail |
| --- | --- | --- |
| Capital gains | NONE | no capital gains regime |
| Dividend tax | NONE | no dividend tax |
| Interest income | NONE | no interest income tax |

**02.2 Wealth & estate**

| Metric | Value | Detail |
| --- | --- | --- |
| Wealth tax | NONE | no annual wealth tax · no real-estate wealth tax · no net-worth assessment |
| Inheritance system | NONE | no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply. |

**02.3 Crypto**

| Metric | Value | Detail |
| --- | --- | --- |
| Crypto · tax regime | UNREGULATED | Fallback rate: 15% · The Central Bank of Sudan (CBOS) issued a formal warning in 2022 prohibiting all financial institutions from facilitating cryptocurrency transactions and stating that digital assets are not recognized as legal tender, money, or property under Sudanese law. While peer-to-peer (P2P) trading persists due to economic instability, it operates in a legal vacuum. Under general tax principles, any realized income is theoretically subject to Personal Income Tax (top rate 15%) or Business Profit Tax (top rate 35%), though enforcement is non-existent for crypto-to-crypto trades. |
| Crypto-to-crypto | NEUTRAL | a swap is not a taxable realisation event |
| FATF travel rule | NOT SIGNED | no information-sharing obligation on VASP transfers |

## Easy to run a company there?

Long story short: YES.
**Sudan** is maximum operational chill: *no corporate income tax* on standard profits, *no criminal liability* for misuse of corporate assets, and *non-public* registries.

The state doesn't take a cut, doesn't park a prosecutor over your intra-company flows, and doesn't put your name in a search box.

VAT sits at **n/a**. Run your thing; nobody's looking over your shoulder.

**03.1 Rates**

| Metric | Value | Detail |
| --- | --- | --- |
| Corporate tax | NONE | no corporate income tax framework |
| VAT standard rate | NONE | no general VAT · no consumption tax framework |

**03.2 Regime & registry**

| Metric | Value | Detail |
| --- | --- | --- |
| IP Box · Patent Box | NONE | no IP regime · IP income taxed under standard corporate rules |
| Misuse of corporate assets | NO CRIMINAL | no criminal liability · Sudan's legal system, which is a hybrid of English Common Law and Islamic Law (Sharia), does not recognize a specific criminal offense for the 'Misuse of Corporate Assets' (ABS) by a sole shareholder in a solvent company. Such actions are treated as civil breaches of fiduciary duties under the Companies Act 2015 (Sections 142-147). While the Criminal Act 1991 (Section 177) defines 'Criminal Breach of Trust,' it requires a 'dishonest' intent to cause wrongful loss to another person. In a solvent company where the sole owner consents to the transaction, the criminal threshold for 'dishonesty' against the entity is generally not met because the shareholder is considered the 'mind and will' of the company. |
| Shareholders privacy | PRIVATE | General Commercial Registrar (Ministry of Justice) |
| Directors privacy | PRIVATE | General Commercial Registrar (Ministry of Justice) |

**03.3 Incorporation cost**

_In this country, the most standard company form is called شركة خاصة محدودة (Private Limited Company). The costs below are for incorporating a company in its simplest form, for reference only._

| Metric | Value | Detail |
| --- | --- | --- |
| Commercial Registry and Name Reservation Fees | USD 133 |  |
| Notary Fees and Document Legalization | USD 88 |  |
| Professional Legal and Incorporation Service Fees | USD 6,633 |  |
| Total | USD 6,854 |  |

## A good fit for a holding?

Long story short: NO.
**Sudan** has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

**04.1 Substance & exemptions**

| Metric | Value | Detail |
| --- | --- | --- |
| Territorial · individuals | WORLDWIDE | worldwide income taxation regardless of source |
| Territorial · corporates | WORLDWIDE | worldwide corporate taxation |
| Participation exemption | NONE | no dividend participation exemption regime |
| CFC rules | NONE | no controlled foreign corporation regime · foreign-source corporate income out of scope |

**04.2 Withholding tax · non-resident**

| Metric | Value | Detail |
| --- | --- | --- |
| WHT · dividends | NONE | no withholding on outbound dividends |
| WHT · interest | NONE | no withholding on outbound interest |
| WHT · royalties | NONE | no withholding on outbound royalties |
| Tax-haven WHT | NONE | no punitive rate on record |

**04.3 Treaty network**

| Metric | Value | Detail |
| --- | --- | --- |
| Treaties signed | 0 | active |
| Treaties pending | — | in negotiation |

## Easy to come and go?

Long story short: SOME.
**Sudan** taxes your worldwide income while you're resident, but at least the exit is free: *no exit tax* on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

**05.1 Exit & dual nationality**

| Metric | Value | Detail |
| --- | --- | --- |
| Exit tax | NONE | no triggers active · residence change tax-free · no deemed-disposal mechanism |
| Dual citizenship | FORBIDDEN | naturalisation requires renouncing existing citizenship |

**05.2 Citizenship paths**

| Metric | Value | Detail |
| --- | --- | --- |
| Residence | 10 years | available path to naturalisation |
| Marriage | — | not available |
| Birth | — | not available |
| Descent | — | not available |
| Investment | — | not available |

## Is your money watched?

Long story short: NO.
Nobody's reading over your shoulder in **Sudan**. It has joined *almost none* of the big automatic-exchange machines (CRS, FATCA, CARF, MLI, MAAC), and its corporate registries are *non-public*.

Your account movements stay out of foreign tax offices; your name stays out of search boxes. Here, discretion isn't a perk; it's the factory setting.

**Multilateral reporting frameworks — 0/9 active**

| Item | Status | Detail |
| --- | --- | --- |
| CRS | None | — |
| CARF | None | — |
| FATCA | None | — |
| MLI | None | — |
| BEPS | None | — |
| MAAC | None | — |
| GLOBAL FORUM | None | — |
| EOIR | None | — |
| CRYPTO TRAVEL RULE | None | — |

## Is it blacklisted?

Long story short: YES.
**Sudan** sits on an **international embargo list** (UN, US or EU sanctions). This is not blacklist friction, it's the financial death penalty: correspondent banking is gone, payment rails refuse the corridor, and simply transacting with the country can put *you* on a sanctions desk's radar.

Whatever the tax math says, the jurisdiction is radioactive. Walk away.

**Blacklist exposure — Listed by 1 authority**

| Item | Status | Detail |
| --- | --- | --- |
| EMBARGO | Listed | un / us / eu sanctions |
| FATF | Clear | grey / black list |
| EU | Clear | non-cooperative list |
| FRANCE | Clear | ETNC list |
| SPAIN | Clear | tax-haven list |
| PORTUGAL | Clear | favourable regimes |
| BRAZIL | Clear | low-tax list |

## Do you feel free there?

Long story short: NO.
Press freedom in **Sudan** is *locked down* (RSF rank **\#156**). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

**08.1 Press freedom**

| Metric | Value | Detail |
| --- | --- | --- |
| Press freedom · RSF index | 156/180 | score 30 · ↓ 7 ranks year-on-year |

Central bank digital currency

    Program Status Cross-border Sources     Sudan CBDC

Central Bank of Sudan

   RESEARCH   —   [announce →](https://www.amf.org.ae/en/content/arab-monetary-fund-releases-study-trends-issuing-central-bank-digital-currencies-cbdcs-arab "Announcement")

 programs 1

## Connected to the world?

Long story short: COMPLETELY CUT OFF.
**Sudan** is unplugged from the global money grid: **1/11** of the services we track work here. No *Stripe*, no *Amazon*, and almost nothing around them either.

Whatever your plan is, the payment layer gets built from scratch, with local banks and local rules. Come for other reasons; connectivity isn't one of them.

**Accept payments — 0/6 available**

| Item | Status | Detail |
| --- | --- | --- |
| Stripe | Not available | card payments |
| PayPal | Not available | wallet payments |
| Adyen | Not available | enterprise psp |
| Mollie | Not available | eu payments |
| GoCardless | Not available | direct debit |
| Paddle | Not available | merchant of record |

**Bank and move money — 0/3 available**

| Item | Status | Detail |
| --- | --- | --- |
| Wise | Not available | multi-currency |
| Revolut | Not available | personal banking |
| Revolut Business | Not available | business banking |

**Buy and sell on Amazon — 1/2 available**

| Item | Status | Detail |
| --- | --- | --- |
| Amazon | Not available | consumer delivery |
| Amazon Seller | Available | marketplace selling |

  SEE ALSO## Other jurisdictions worth comparing

Picked by similarity of strategic profile to Sudan. No editorial ranking — neighbours in the same scoring space.

  PROFILE-ADJACENT Same shape, comparable overall friction.

 [   Cuba CU  → ](https://stateless.sx/en/country/cu) [   Syria SY  → ](https://stateless.sx/en/country/sy) [   Yemen YE  → ](https://stateless.sx/en/country/ye)

  NOTABLY MORE FAVORABLE Same family of strategies, higher total score.

 [   St. Martin MF  → ](https://stateless.sx/en/country/mf) [   St. Pierre & Miquelon PM  → ](https://stateless.sx/en/country/pm) [   Côte d’Ivoire CI  → ](https://stateless.sx/en/country/ci)