Capital: Khartoum
Population: (2023 est.) 46,392,000
Monetary Unit: Sudanese pound (SDG)
Language(s): Sudanese Arabic, English
Sudan, country located in northeastern Africa. The name Sudan derives from the Arabic expression bilād al-sūdān (“land of the blacks”), by which medieval Arab geographers referred to the settled African countries that began at the southern edge of the Sahara.
The public holidays in Sudan are as follows;
Date Holiday
- 1 Jan Independence Day
- 21 Apr to 24 Apr Ramadan Bairam Holiday
- 27 Jun to 1 Jul Corban Bairam Holiday
- 19 Jul Islamic New Year
- 27 Sep Prophet Muhammad’s Birthday
The probationary period shall not exceed three months
: Employees are entitled to paid annual leave for every year of service. The paid annual leave is:
- 21 days for one to three years of continuous service;
- 25 days for three to fifteen years of continuous service; and
- 30 days for 15 or more years of service with the employer.
: Female employees are entitled to at 90 days of fully paid maternity leave as well as 45 days for breastfeeding while working half days. The employee has to take at least 90 days of the maternity leave immediately following childbirth
: There is no mandatory paternity leave.
An employee is entitled to 12 days of sick leave on full pay per year of continuous service.
In observance of the provisions of Social Security Act of 1990, or any other provision which is more favourable to the worker, any worker who has spent a period of continuous service with his employer of not less than three years shall be entitled to full severance pay to be calculated as follows:
- if the worker has terminated a period of continuous service of not less than three years and not more than 10 years, he shall be entitled to severance pay equivalent to his basic monthly wage for each year of service;
- if the worker has terminated more than 10 years of service, he shall be entitled to severance pay equivalent to one and a half of his basic monthly wage for each year of service of the following five years, and
- if he had terminated more than 15 years of service, he shall be entitled to one and three quarter of his basic wage for each additional year of service provided that the severance pay does not exceed his basic wage for 36 months.
13th / 14th Month Pay: There is no statutory requirement to pay the 13th or the 14th month salary. There is no evidence that it is customary to give bonuses.
Some of the main types of visas available in Sudan are as follows: – Employment visa, Business visa, Tourist visa. To be eligible to travel to the country on a visa, an individual will have to meet the following eligibility criteria;
- Be a genuine traveller
- must have a valid and good intention behind travelling to the country.
- Eligible to bear all expenses
- must possess sufficient funds to support oneself and any dependents throughout the stay.
- Reasons to return
- must have strong ties in one’s home country that will ensure that an individual will return after his or her stay.
- Be of good character
- must have a clean criminal track record and be of good character.
- may have to provide PCC (Police Clearance Certificate) for the same.
- Be in good health
- must at least meet the minimum health requirements required by the authorities.
Type of Visa/Permit
Employment Visa: Foreigners who wish to work in Sudan must obtain an employment visa. This visa is valid for 3 months. Requirements to obtain an employment visa are as follows;
- Valid passport
- Passport size photos
- Completed application form
- Old passport
- Air ticket
- Medical reports
- CV
- Proof of academic qualifications
Tourist Visa: Foreigners who wish to visit Sudan for recreational purposes must obtain a tourist visa. This visa is valid for 3 months. Requirements to obtain a tourist visa are as follows;
- Valid passport
- Passport size photos
- Completed application form
- Old passport
- Air ticket
- Medical reports
Business Visa: Foreigners who wish to visit Sudan for business purposes must obtain a business visa. This visa is valid for 3 months. Requirements to obtain a business visa are as follows;
- Valid passport
- Passport size photos
- Completed application form
- Old passport
- Air ticket
- Medical reports
- Invitation Letter
The period of notice shall be calculated as follows:
- one month for workers with monthly wages;
- two weeks for workers with half-monthly wages who had been in less than five years of continuous service;
- one week for workers with weekly wages who had been in less than two years of continuous service and two weeks for workers who had been in continuous service for a period between two years and less than five years;
In the cases of workers with daily wages, the period of notice shall be as follows:
- on the last day of work for workers who had not been in three months of continuous service;
- one week for workers who had been in between three months and two years of continuous service;
- two weeks for workers who had spent between two and five years of continuous service;
- one month for workers with daily, weekly or half-monthly wages who had spent not less than five years in continuous service;
- six months before the termination of the contract of employment as a result of reaching the statutory retirement age.
In observance of the provisions of Social Security Act of 1990, or any other provision which is more favorable to the worker, any worker who has spent a period of continuous service with his employer of not less than three years shall be entitled to full severance pay to be calculated as follows:
- if the worker has terminated a period of continuous service of not less than three years and not more than 10 years, he shall be entitled to severance pay equivalent to his basic monthly wage for each year of service;
- if the worker has terminated more than 10 years of service, he shall be entitled to severance pay equivalent to one and a half of his basic monthly wage for each year of service of the following five years, and
- if he had terminated more than 15 years of service, he shall be entitled to one and three quarter of his basic wage for each additional year of service provided that the severance pay does not exceed his basic wage for 36 months.
According to the legislation, these benefits are required. These consist of the probationary term, yearly leave, federal holidays, sick leave, maternity leave, overtime pay, notice period, and severance compensation. Social Security payouts are statutory benefits as well.
Official hours of work are 48 hours per week or 8 hours per day broken by a paid period of rest of not less than half an hour per day for eating or resting.
Overtime shall not exceed 4 hours per day or 12 hours per week. The worker shall receive his payment for overtime work as follows:
- during the normal working days, he shall be entitled to receive the equivalent of his wage of one hour and a half for each hour of overtime;
- during official holidays, he shall be entitled to receive the equivalent of his wage of two hours for each hour of overtime work.
The period of notice shall be calculated as follows:
- one month for workers with monthly wages;
- two weeks for workers with half-monthly wages who had been in less than five years of continuous service;
- one week for workers with weekly wages who had been in less than two years of continuous service and two weeks for workers who had been in continuous service for a period between two years and less than five years;
In cases of workers with daily wages, the period of notice shall be as follows:
- on the last day of work for workers who had not been in three months of continuous service;
- one week for workers who had been in between three months and two years of continuous service;
- two weeks for workers who had spent between two and five years of continuous service;
- one month for workers with daily, weekly or half-monthly wages who had spent not less than five years in continuous service;
- six months before the termination of the contract of employment as a result of reaching the statutory retirement age.
Residents are subject to tax on employment income, all business profits, real estate leases income and personal income from worldwide sources. Non-residents are taxed only on Sudan-source income. Employment income generally is taxable unless otherwise exempt. Business profits earned by an individual from a trade or profession, leasing income and other investment income also are taxable. Progressive rates ranging from 5% to 15% apply to personal income (see table) and on business and professional profits. The rate on income from real estate leases and other non-regular income is 10%.
Taxable income (SDG) Rate (%)
Up to 3 000 0%
3 000 to 6 000 5%
6 000 to 10 000 10%
Over 10 000 15%
Employers must contribute an amount equal to 17% of the monthly salaries of their Sudanese and expatriate employees for social security purposes. Employees (citizens and expatriates) must contribute 8% of their monthly salary.
Personal relief of SDG14 400 per year is available on personal income (for resident individuals only). The income tax rules provide additional deductions for personal income.
The standard VAT rate is 17% and a special rate of 30% is imposed on telecommunication services.
Withholding Tax
WHT at the appropriate rate must be deducted from payments made to non-residents. The WHT rates are as follows (the tax is a final tax and the rate may be reduced under an applicable tax treaty):
Payment Rate
Dividends 0%
Interest 15%
Royalties 15%
Others 5%/7%/15%