Sudan

Last update: 2026-06-01
SD SDGج.س 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.
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 10 PRIVACY GRADE
i 3.1 VERY LOW TAX
i 2.4 HOLDING
i 2 CRYPTO HAVEN
i 1.7 DIVIDEND PIPELINE
i 0.9 EASY CITIZENSHIP
VERYLOW TAX 3.1/10 HOLDING 2.4/10 DIVIDENDPIPELINE 1.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 10/10 EASYCITIZENSHIP 0.9/10
01/08

Will Sudan tax what you earn?

income tax tax residency territorial system

NO. Sudan doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will Sudan tax what you own?

capital gains wealth tax inheritance dividends interest

NO. Sudan doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
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-cryptoi
NEUTRAL
a swap is not a taxable realisation event
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
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.
03/08

Is it easy to run a company in Sudan?

corporate tax criminal liability public registry VAT IP box

YES. Sudan delivers the maximum operational chill: no corporate income tax on standard profits, no criminal liability for misuse of corporate assets, and non-public corporate registries. The state doesn't take a cut, doesn't put your intra-company flows on a prosecutor's desk, and doesn't drop your name into a public search box. VAT sits at n/a.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
NO CRIMINAL LIABILITY
N/A - Civil Matter / Companies Act 2015
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 privacyi
PRIVATE
General Commercial Registrar (Ministry of Justice)
Directors privacyi
PRIVATE
General Commercial Registrar (Ministry of Justice)
Incorporation costi
Private Limited Company
شركة خاصة محدودة
Commercial Registry and Name Reservation Fees USD 132
Notary Fees and Document Legalization USD 88
Professional Legal and Incorporation Service Fees USD 6,582
Total USD 6,801
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is Sudan good for your holding company?

treaty network participation exemption withholding

NO. Sudan doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
NONE
no dividend participation exemption regime
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · SD 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with SD.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Sudan?

exit tax territorial system dual citizenship

SOME. Sudan taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Sudan protect your privacy?

info exchange corporate registries

YES. Sudan has joined almost none of the major automatic-exchange frameworks (CRS, FATCA, CARF, MLI, MAAC), and its corporate registries are non-public. Account flows stay out of foreign hands; ownership stays out of public ones. Discretion is built into the system.

Multilateral reporting frameworks 0/10 active
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Sudan itself a liability?

blacklists FATF standing

NO. Sudan carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Sudan?

press freedom crypto CBDC EU

NO. Press freedom in Sudan is restricted (RSF rank #156). Civic space and independent media operate under pressure or not at all, a constraint that typically extends to financial expression as well, even where crypto isn't formally banned.

Press freedom · RSF indexi
156/180
score 30 · ↓ 7 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Sudan CBDC
Central Bank of Sudan
RESEARCH
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.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.