Sudan

{"ftc_utility":"low","fbar_trigger_notes":"US persons maintaining bank accounts in Sudan must file FBAR if aggregate balances exceed $10,000 USD at any point during the year. The Sudanese banking system has been severely disrupted since April 2023; many banks in Khartoum and other conflict zones are non-operational. Accounts at functioning banks, including those in Port Sudan, still trigger FBAR obligations if the threshold is met.","ftc_utility_reason":"Sudan taxes residents on worldwide income in principle, and a US expat earning income in Sudan would face local tax. However, given the ongoing conflict, tax collection is largely non-functional in most areas. Where local tax is actually paid, a Foreign Tax Credit could shelter some US tax liability, but the disrupted enforcement environment makes FTC utility highly fact-specific and generally low in practice.","presence_day_count_notes":"Sudan is under a Level 4 Do Not Travel advisory from the US State Department due to active civil conflict since April 2023. Maintaining 330 qualifying days physically present in Sudan is technically possible from a US tax rule standpoint but carries extreme personal safety risk. Entry, movement, and residency stability are severely constrained by the conflict. No special visa or entry restriction automatically breaks the 330-day count from the US tax perspective, but evacuation or forced departure could disrupt it.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":15000,"local_tax_rate_on_earned_income":0.25,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by a Sudan resident is treated as ordinary income and subject to progressive tax rates up to 25%. Sudanese law does not carve out a pension exemption for foreign-source pensions.","tax_rate":0.25,"locally_taxed":true},"social_security":{"notes":"No US-Sudan totalization or income tax treaty. US Social Security benefits received by a Sudan resident would have no treaty shield and could be subject to local tax, though enforcement is extremely limited in practice.","locally_taxed":true,"treaty_protection":false},"roth_distributions":{"notes":"No treaty exists to protect Roth distributions. Qualified Roth distributions could in theory be treated as foreign income received by a resident. No specific exemption applies under Sudanese law.","locally_taxed":true},"us_401k_ira_distributions":{"notes":"There is no US-Sudan income tax treaty. Distributions from US 401(k) or IRA accounts received by a Sudan tax resident would be treated as foreign-source income. Sudan taxes residents on worldwide income in principle, so such distributions could be subject to progressive rates up to 25%. Practical enforcement is minimal given the ongoing conflict.","tax_rate":0.25,"locally_taxed":true,"treaty_protection":false}}

{"rate":0.25,"notes":"Sudan does not have a separate capital gains tax regime. Gains are generally included in taxable income and subject to the standard progressive personal income tax, with the top rate at 25%.","details":{"tax_type":"Capital Gains Tax","country_name":"Sudan","country_iso_code":"SDN","source_references":["Sudan Income Tax Act","KPMG Africa Tax Guide","Deloitte International Tax Sudan Highlights"],"last_verified_date":"2026-06-03","general_description":"Capital gains in Sudan are not subject to a distinct capital gains tax. Gains realized by individuals are folded into ordinary income and taxed at progressive rates up to 25%. Corporate capital gains are taxed at the standard corporate income tax rate. The tax framework is administered under the Income Tax Act as amended, but enforcement and collection have been disrupted by the civil conflict that began in April 2023.","corporate_capital_gains":{"rate":0.35,"tax_treatment":"Included in corporate taxable income and subject to the standard corporate income tax rate of 35%."},"individual_capital_gains":{"rate":0.25,"tax_treatment":"No separate CGT; gains included in individual taxable income and taxed at progressive rates up to 25%."}}}

{"notes":"Dividends paid by Sudanese companies are subject to withholding tax. The standard withholding rate on dividends is 15% for residents and non-residents. Sudan does not operate a classical imputation or dividend tax credit system. Actual enforcement has been severely disrupted since the April 2023 conflict.","rates":[{"rate":0.15,"type":"withholding","notes":"Standard withholding rate on dividends paid to resident and non-resident individuals and companies."}]}