Taxes in Syria

The main legal framework includes Law 24/2003, Legislative Decree 30/2023 and Law 25/2003 on tax evasion. Syria is also reviewing reforms to income tax, sales tax, real-estate transaction tax and stamp duty, but no new unified income-tax or sales-tax law had been verified as effective by 13 September 2026. Syria has no formal VAT regime currently; a sales-tax draft is intended as a possible step toward a later VAT system and should not be applied as current VAT law. Individuals may face progressive salary and wage tax from 5% to 15%. Under Decree 30/2023, the exempt minimum is linked to the general public-sector minimum wage, followed by brackets of 5% up to SYP 250,000, 7% from SYP 250,001 to 450,000, 9% from SYP 450,001 to 650,000, 11% from SYP 650,001 to 850,000, 13% from SYP 850,001 to 1,100,000 and 15% above SYP 1,100,000. The taxable basis generally deducts social-insurance contributions, work and travel expenses, and representation expenses within the permitted limit of 25% and SYP 200,000. Lump-sum payments are taxed at 5%. An employee who receives salary from abroad may have to report and pay the tax personally. Private business income is assessed on real profit or under a lump-sum method. Documented operating expenses reduce taxable profit, and qualifying social-responsibility donations can be deducted up to 4% of net profit. Losses may generally be carried forward for up to five years. Business rates under Decree 30/2023 range from 10% to 25% for individuals, partnerships and other taxable persons, depending on the profit band. Other rates include 15% for public-offer joint-stock companies when the public holding exceeds 40%, 20% for other joint-stock companies, limited liability companies and public or mixed-sector entities, 25% for banks, insurers, reinsurers and financial brokers, and 35% for oil and gas investment companies. A 2% turnover-based income-tax advance can apply to defined contracts or activities. Income from movable capital, including dividends, interest, deposits, bonds and certain prizes, is generally subject to a 10% tax, although selected savings-interest exemptions may apply. Property-income tax generally ranges from 14% to 60%. Real-estate sales tax under Law 15/2021 is generally 1% for residential property, 2% for zoned land, 1% for non-zoned land, 3% for non-residential property and 1% for residential roofs. Consumption expenditure charges generally range from 1% to 20% for goods and services and can reach 60% for cars. Inheritance, wills and gifts can attract rates reported by specialist sources from 6.9% to 75%, while stamp duty commonly ranges from 0.4% to 0.7%. Companies and other taxpayers generally file annual statements by 30 April, while joint-stock companies, limited liability companies and public entities generally file by 30 June. Administrative extensions may apply in 2026. Taxpayers covered by Article 2 generally need annual statements certified by a licensed auditor. Employers withhold salary tax and normally submit the relevant list and payment within 15 days after each quarter; the Minister of Finance may require monthly payment within the first 15 days of the following month. A withholding shortfall is generally payable within 15 days. The General Commission for Taxes and Fees is rolling out electronic invoicing, electronic payment and electronic links for taxpayers it designates. Taxpayers generally retain books and documents for 10 years. Failure to file can lead to a direct assessment of at least twice the highest annual net profit recorded during the previous five years, plus a tax penalty of 120%. Other noncompliance with electronic requirements can lead to closure for 10 days or substitute daily fines of up to SYP 5,000,000 for real-profit taxpayers and SYP 1,000,000 for lump-sum taxpayers. Tax evasion can also lead to fines and imprisonment under Law 25/2003. An objection normally starts with the Finance Directorate, followed by the Tax Assessment Committee, Reconsideration Committee and Appellate Committee. An employee generally has 30 days to object, and an objection does not suspend collection. No dedicated Tax Court had been verified as operating by 13 September 2026; a Tax Court appears in draft reform material. Presidential Decree 275/2025 granted relief for specified 2024 and earlier real-profit income taxes, direct taxes and fees, consumption expenditure charges, stamp duty and additions, but the payment deadlines expired on 31 March 2026 for full interest, penalty and fine relief and on 30 June 2026 for 50% relief. Non-Syrian individuals, companies and subcontractors can face withholding on services or works performed in Syria. The reported rates are 5% of the combined supply and service value where the service element is unspecified for profit-tax purposes, 1% for the corresponding salary-tax treatment, 10% on certain film, equipment, machinery, patent, name, mark or title service and lease payments for profit tax, and 2% for the corresponding salary-tax treatment. A registered Syrian branch that imports and sells locally generally enters the ordinary tax regime. Treaty relief depends on the relevant agreement; Syria has tax treaties with several Arab states and France, while the United Kingdom had no updated UK-Syria double-tax treaty listed by HMRC as of 4 August 2026. No blanket worldwide-income rule should be assumed. Customs are a separate part of the tax and border framework. Decree 109/2026 replaced the earlier customs laws, and Decree 110/2026 harmonized the tariff schedule from 1 June 2026. Customs rates depend on the goods and their HS classification, so importers need customs clearance and the required tax and customs compliance rather than a single general rate. Because rates, thresholds, exemptions, electronic obligations and filing windows can change quickly, the transaction date and the latest Ministry of Finance or General Commission notice determine the applicable position.