Sudan - Taxation

Direct taxes constituted about 14% of current receipts in 1985/86, and indirect taxes accounted for about 67%. Types of levies include a business profits tax, income tax on salaries, various consumption and production taxes, stamp duties, and miscellaneous fees and charges, including a development tax. The personal income tax was first imposed in July 1964, and an income tax on Sudanese working abroad was added later. Remittances from Sudanese working abroad doubled to US $106 million in 1991/92, but were still significantly down from the US $445 million figure of 1987/88, before the Gulf War. Income from property, hitherto exempt from any tax, became subject to the business profits tax on 1 January 1964. A VAT of 10% was added in 2000.