Middle East · Tax guide
Syria
Syria taxes company profits at 22% and has no VAT; a consumption tax applies to some goods and services instead. Taxes are administered by the General Commission for Taxes and Fees.
At a glance
- Corporate income tax
- 22%
- VAT
- None
- Withholding on payments abroad
- 10%
Different rates by company type
Consumption tax on some items
Before treaty relief
Corporate income tax
Companies pay 22%, with different rates for listed companies and some sectors. Local surcharges are added, and the annual return is filed after the year-end.
Consumption tax
Syria has no VAT. A consumption tax applies to some goods and services, including restaurants, hotels and some imports.
Payments abroad
Payments to non-residents carry 10% withholding. Some international sanctions may still apply, and conditions are changing quickly; confirm the current rules locally before doing business.
Key dates
- After the year-endAnnual income tax return
Figures and sources
2 figures- Corporate income tax rate22%Under professional review
- Withholding on payments to non-residents10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Syria based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Syria (a Syrian tax adviser) before making compliance decisions.