Síria flag Síria: Entorn econòmic

Impostos a Síria

Tax Rates

Consumption Taxes

Nature of the Tax
N/A
Tax Rate
N/A
Reduced Tax Rate
N/A
Other Consumption Taxes
Consumption taxes are imposed on certain services and imported luxury goods, with rates varying between 1.5% and 40%.
 
Find out more about Taxes and Accounting in Syria on GlobalTrade.net, the Directory for International Trade Service Providers.
 

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Corporate Taxes

Company Tax
Progressive rate between 10 and 28% on net profits
Tax Rate For Foreign Companies
Companies are liable for tax on income arising from Syrian sources or activities, regardless of residence status. Non-resident companies are subject to the same tax regime as resident companies.
Capital Gains Taxation
Companies' capital gains are included in their taxable income and are taxed at the standard corparate tax rates.
Gains on real property are subject to tax at a rate ranging between 15% and 30% of the registered value.
Main Allowable Deductions and Tax Credits
Work travel and business expenses are generally deductible.
Other Corporate Taxes
Social security (the employer needs to contribute an overall rate of 17.1%: 14% for old age, disability and death benefits; 3% to the work injury benefits scheme; and 0.1% to a lump-sum disability benefits fund), stamp duty (0,3 to 0,7%), real property tax (from 14 to 60%). A property registration fee is due upon the registration of real estate, its sale, assignment or inheritance, at a rate of 10%.

Initial public offering or subsequent capital increases are subject to a tax of SYP 250,000, plus 0.1% of the publicly issued capital (capped at SYP 1 million). A stamp fee of 0.4% of the capital also must be paid upon the establishment and registration of a corporation (reduced by half if the company offers more than 50% of its shares to the public).

Other Domestic Resources
General Authority for Taxes and Fees, in Arabic
Consult Doing Business Website, to obtain a summary of the taxes and mandatory contributions.

Country Comparison For Corporate Taxation

  Syria Middle East & North Africa United States Germany
Number of Payments of Taxes per Year 20.0 20.8 10.6 9.0
Time Taken For Administrative Formalities (Hours) 336.0 204.0 175.0 218.0
Total Share of Taxes (% of Profit) 42.7 32.1 36.6 48.8

Source: Doing Business, Latest available data.

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Individual Taxes

Tax Rate

Individual income tax Progressive tax rate from 0% to 22%
From SYP 0 to 15,000 0%
From SYP 15,000 to 144,000 5%
From SYP 144,001 to 192,000 7%
From SYP 192,001 to 240,000 9%
From SYP 240,001 to 288,000 11%
From SYP 288,001 to 360,000 12%
From SYP 360,001 to 600,000 16%
From SYP  600,001 to  900,000 19%
More than SYP 900,001 22%
Non-regular benefits payments 10%
Allowable Deductions and Tax Credits
Work travel and business expenses are generally deductible.
Special Expatriate Tax Regime
Both resident and non-resident individuals are subject to tax on their Syrian-source salary and wages regardless of their residence status in Syria. Non-residents are subject to the same tax regime as residents.
There are bilateral non-double taxation agreements between Syria and different countries.

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Double Taxation Treaties

Countries With Whom a Double Taxation Treaty Have Been Signed
See the list of the conventions signed by Syria
Withholding Taxes
Dividends: 0%; Interest: 7.5% (paid to a non-resident); Royalties: 5% + 2% withholding payroll tax.
Bilateral Agreement
Syria and Spain are not bound by a double taxation treaty.

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Sources of Fiscal Information

Tax Authorities
General Authority for Taxes and Fees
Other Domestic Resources
IPR Country Guide on Syria

Find out more about Taxes and Accounting in Syria on GlobalTrade.net, the Directory for International Trade Service Providers.

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Actualitzacions: May 2022

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