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Taxation in Sudan
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Taxation in Sudan

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 $106 million in 1991/92, but were still significantly down from the $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.





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