Sudan capital gains tax calculator
Sudan charges a flat 2% of the gain on every disposal that transfers ownership of a capital asset: land, buildings, cars, factories, ships, aircraft, intangible assets and company or partnership shares alike. Losses net the year's gains and carry forward three years.
Work out the tax on a share, property, vehicle or crypto disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, applies the section 6 family-transfer exemption and the three-year loss window, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the Taxation Chamber's consolidated Capital Gains Tax Act and the sources each record cites.
Current rules
The rates behind the number
The rate by basis year (the consolidated Act's Schedule II)
| Basis year | Shares & business portions | Land & buildings | Cars, ships, planes, intangibles | Crypto (provisional) |
|---|---|---|---|---|
| 2021 | 2% | 2% | 2% | 2% |
| 2022 | 2% | 2% | 2% | 2% |
| 2023 | 2% | 2% | 2% | 2% |
| 2024 | 2% | 2% | 2% | 2% |
| 2025 | 2% | 2% | 2% | 2% |
| 2026 | 2% | 2% | 2% | 2% |
| 2027 (planning) | 2% | 2% | 2% | 2% |
Rules and exemptions
| Rule | Value |
|---|---|
| The rate (Schedule II) | 2% of the gain resulting from the sale of the capital asset, every class alike |
| The gain (section 7) | Sale price less the purchase or building value, enhancement costs of the acquisition period, sale expenses and the Urban Planning price-difference amounts |
| Capital assets (section 3) | Land, buildings, cars, factories, all capital and incorporeal assets: ships, aircraft, goodwill, trademarks, and company or partnership shares or portions |
| Transfers to close family or for a public purpose (section 6) | Not deemed sales: outside the tax (the published English list is husband, wife, sons, father, mother, grandchildren; gifts are taxed on the donor, section 12) |
| Losses (section 8) | Net the year's gains across every class, then carry forward no more than three years after the end of the loss year |
| Only house or plot (Schedule I(b)) | 25% of the sale value exempt if vested in a residential plan or replaced within one year, once per lifetime, NOT modelled by this calculator |
| In-kind subscription revaluation (Schedule I(d)) | Exempt only while the corresponding shares are held four years at least; an earlier disposal falls back to the pre-revaluation value, not modelled |
| Annual exemption or holding-period scale | None in the Act; none invented |
| Assessment (sections 22 and 24) | Tax due within 30 days of the assessment letter; no ownership transfer registers without a tax clearance certificate |
Tables are drawn from the source records retrieved 2026-09-19; each links back to the authority page above. Crypto and funds have no Sudanese classification (the 2% shown is a reading of the Act's asset definition, with no published rule behind it), and the housing exemption of Schedule I(b) is not modelled because the Act never states how a share of the sale value reduces a tax charged on the gain.
Questions
Sudan capital gains questions
How much is capital gains tax in Sudan?
A flat 2% of the gain. Schedule II of the Capital Gains Tax Act 1986, as consolidated on the Taxation Chamber's portal, states that tax is paid at 2% of the gain resulting from the sale of the capital asset, one rate for land, buildings, cars, factories, ships, aircraft, intangible assets such as goodwill and trademarks, and company or partnership shares or portions alike. Some older summaries cite around 10%; the consolidated Act's 2% governs.
How is the taxable gain worked out?
Section 7 fixes the gain after deducting from the sale price the value of purchase or building the asset, the costs of enhancement entered into it during the acquisition period, the expenses relating to the sale, any price-difference amounts paid under the Urban Planning and Land Disposal Act 1994, and other expenses the regulations specify. The calculator's purchase price, purchase costs, improvements and sale costs fields map onto that list.
Do losses reduce the tax?
Yes, in two steps. Losses of a year offset that year's taxable gains first, across every asset class, the Act keeps one loss rule for any taxable property, not per-class pools. What cannot be used carries forward against taxable gains of later years, but section 8 caps the carry at three years after the end of the year the loss arose: a loss from 2023 is deductible through 2026 and dies with the 2027 year.
What rate does the consolidated Act charge?
Rate: Schedule II of the Capital Gains Tax Act 1986 states "Tax shall be paid, at the rate of 2% of the gain resulting from the sale of the capital asset" (last amended by Act No. 11 of 2006). The consolidated Act's 2% corrects the old internal manifest's approximate 10% entry: the statute wins. The tax is assessed as if it were an income tax (section 2 applies Chapter III of the Income Tax Act 1986). Source: https://tax.gov.sd/wp-content/uploads/2025/02/Capital-Gains-.pdf
Which disposals does the Act tax?
Charge: section 5(1) levies the tax "on every de facto, or de jure gain, as may result from any of the disposals transferring the ownership of the capital asset". Section 6 deems only disposals to persons OTHER THAN "the husband, wife, sons, father, mother, grandchildren or for a public purpose" to be sales, valued at market price: transfers to that close-family list or for a public purpose are not deemed sales and do not trigger the tax (the module carries this as a per-sale toggle). Note the published English list contains sons but not daughters. Source: https://tax.gov.sd/wp-content/uploads/2025/02/Capital-Gains-.pdf
What deductions does section 7 allow?
Base: section 7 fixes the gain after deducting from the price of the capital asset (a) "the value of purchase, or building the capital asset", (b) "costs of enhancement entered into the capital asset, during the period of acquisition", (c) "the expenses relating to sale of the capital asset", (d) price-difference amounts paid under the Urban Planning and Land Disposal Act 1994, and (e) any other expenses the regulations specify. Source: https://tax.gov.sd/wp-content/uploads/2025/02/Capital-Gains-.pdf
Which assets are capital assets?
Capital asset: section 3 defines the term as "lands, building, cars of the types thereof, factories and all capital and incorporeal assets", expressly including "(a) ships and aeroplanes; (b) incorporeal assets (good will - trade marks); (c) company or partnership, factory, or disposal of by transfering ownership of its shares or portions". The Act does not distinguish listed from unlisted shares, and art, jewellery and collectibles are not separately named (mapping them is provisional). Source: https://tax.gov.sd/wp-content/uploads/2025/02/Capital-Gains-.pdf
How do capital losses carry forward?
Losses: section 8 - where a person incurs losses in any year on the sale of taxable property, "the value of losses shall be carried forward, and deducted upon verifying the gains subject to tax, for the year subsequent thereto; provided that such losses shall not be carried forward, for a period, exceeding three years, after the end of the year in which the losses have occurred". A loss of year Y is therefore usable in Y+1, Y+2 and Y+3 and expires after 31 December Y+3; same-year losses net the year's gains first, across every asset class (the Act states no per-class pools or cross-asset ordering rule). Source: https://tax.gov.sd/wp-content/uploads/2025/02/Capital-Gains-.pdf
Is there an exemption for the family home?
Housing exemption NOT modelled: Schedule I(b) exempts, for an individual, "25% of the value of the sale of the only owned house, or only plot of land, which has vested into the owner thereof, in a residential plan, or where he exchanges, or it is exchanged by purchase of another house or other plot of land, within the period of one year of the date of sale; provided that such exemption shall not be repeated throughout the life of the individual". The calculator does not model it: the exemption is a share of the sale VALUE whose interaction with the 2%-of-gain base section 7 does not state, the once-per-lifetime limit is lifetime state this per-year calculator cannot track, and the two limbs (residential-plan vesting / replacement within one year) read disjunctively in the official English translation. Such sales compute at the full 2% of the gain here; read the provision before filing. Source: https://tax.gov.sd/wp-content/uploads/2025/02/Capital-Gains-.pdf
What about contributing assets in kind?
In-kind subscription revaluation NOT modelled: Schedule I(d) exempts the re-assessment of assets "presented by individuals and companies as subscription in kind, to limited companies; on condition of non-disposal of the shares corresponding to their portions, for a period of four years at least. Where the shares are sold, or such assets are sold before that, the capital gain shall be assessed, on the basis of value of the assets, before re-assessment thereof". This affects revaluation gains at subscription, a transaction this calculator's sale rows do not represent; page copy only. Source: https://tax.gov.sd/wp-content/uploads/2025/02/Capital-Gains-.pdf
How are crypto and funds treated?
Crypto and funds/ETFs: the Act predates both and classifies neither. The 2% this record carries for crypto is a provisional mapping onto section 3's "all capital and incorporeal assets", not a Sudanese classification, and no holding-period, exemption or loss-ordering rule for crypto or funds exists in the official English material reviewed; nothing was invented. Source: https://tax.gov.sd/wp-content/uploads/2025/02/Capital-Gains-.pdf
What about company assets on the business balance sheet?
Corporate exclusion: section 5(2) excludes from this Act disposals of company assets "subject to Deduction and Addition of the Budget according to the Income Tax Act, 1986" (depreciating business assets); those fall to the income-tax framework, outside this calculator. Source: https://tax.gov.sd/wp-content/uploads/2025/02/Capital-Gains-.pdf
When is the tax due, and what is the clearance certificate?
Assessment, payment and clearance: section 17 has the Secretary General assess as soon as possible after the return-filing period expires; section 22 - the tax "shall accrue, in every assessment, and be due for payment, within thirty days, of the date of the assessment letter"; section 24 - ownership of a capital asset "shall not be registered, or transferred, save after presenting a certificate of tax clearance". The initial return's own filing deadline is NOT stated in the official English material reviewed and is left out rather than guessed. Source: https://tax.gov.sd/wp-content/uploads/2025/02/Capital-Gains-.pdf