Source register
Source register
532 researched statements on Syrian formation law – each with source, check date and verification status. As of: 11 October 2026.
“Verified against the legal text” and “Official body” count as supported. All other entries are still to be verified and lead to a professional review in the case.
| No. | Statement | Verification status | Source | checked on |
|---|---|---|---|---|
| B-047 | Free zones: competent authority all The competent body is the المؤسسة العامة للمناطق الحرة under the General Authority for Border Crossings and Customs; the applicable basis is still Law/Investment Regulation No. 40 (amended 2003), a new free zones investment law is in draft (as at 29 August 2026). Name of the authority varies (2025: الهيئة العامة للمنافذ البرية والبحرية). |
Official body | SANA: مدير الاستثمار في المناطق الحرة لـ سانا published 29 August 2026 |
11 October 2026 |
| B-048 | Free zones: procedure all Six steps, up to approx. 15 working days: choice of location, allocation request, formal application via the single window, signing of the contract, commercial register, handover of the site. Open to Arab and international investors. Fees/rents not substantiated. |
Official body | SANA: مدير الاستثمار في المناطق الحرة لـ سانا published 29 August 2026 |
11 October 2026 |
| B-049 | Free zones: locations all Zones opened for investment (04/2025): Damascus, Damascus Airport, Adra, Hasya, Aleppo (Muslimiya), Latakia (inland and port zone), Tartus port; Idlib in planning. According to the authority, Damascus and Latakia fully occupied in 09/2026. Occupancy: https://enabbaladi.net/823250/ ; also stated there: foreign branches face additional costs/procedures. |
Official body | SANA: الهيئة العامة للمنافذ البرية والبحرية تفتح باب الاستثمار في المناطق الحرة published 24 April 2025 |
11 October 2026 |
| B-050 | Special economic zones all Decree 114 defines special economic zones as investment areas within the customs territory or at locations designated by the ports/borders authority; their head sits on the Council. Specific designated zones not substantiated. |
Verified against the legal text | Art. 1, 3 المرسوم 114 لعام 2025 (تعديل قانون الاستثمار 18/2021) – Volltext im Archiv 'Syrian Memory' published 24 June 2025 |
11 October 2026 |
| C-001 | Structure of authorities: Ministry of Economy and Industry all companies The Ministry of Economy and Industry has existed since the formation of the government on 29 March 2025 and combines the former Ministries of Economy and Foreign Trade, of Industry, and of Internal Trade and Consumer Protection. The former Ministry of Internal Trade no longer exists as a separate ministry. Decree number of the merger not substantiated. Secondary source; however, the new name is confirmed by SANA reports from 2026 and the header of mitcp.gov.sy. |
Secondary sources only – still to be verified | Ministry of Economy and Industry (Syria) – Wikipedia (verweist auf SANA-Meldung vom 03.04.2025) | 11 October 2026 |
| C-002 | Structure of authorities: General Administration for Internal Trade and Consumer Protection all companies Company and commercial register matters are handled within the Ministry of Economy and Industry by the 'General Administration for Internal Trade and Consumer Protection'; the Companies Directorate (مديرية الشركات) is located there. In the provinces, internal trade directorates operate with companies departments (دوائر الشركات) and commercial register offices (أمانات السجل التجاري). Legal basis and date of the conversion of the former ministry into a 'General Administration' not found. The website mitcp.gov.sy carries the header 'وزارة الاقتصاد والصناعة – الإدارة العامة للتجارة الداخلية وحماية المستهلك'. |
Official body | SANA: إطلاق خدمة تأسيس الشركات عبر البوابة الإلكترونية للإدارة العامة للتجارة الداخلية published 7 July 2026 |
11 October 2026 |
| C-003 | Commercial register Damascus: new location and application routes registered office in Damascus Since 28 June 2026 all commercial register services for Damascus are provided at the seat of the General Administration in Rukn ad-Din (opposite Ibn an-Nafis Hospital); the office in Bab al-Jabiya is closed. Sole trader registrations are applied for online only (scdc.sy/personalcR); applications for companies are submitted on paper in person at the reception of the Company Services Center of the Companies Directorate (1st floor). Since 7 July 2026 there is additionally the online formation platform (see separate entry); the relationship between 'paper in person' and the platform may change further. |
Official body | SANA: وزارة الاقتصاد تنقل خدمات السجل التجاري بدمشق إلى مقر إدارتها في منطقة ركن الدين published 24 June 2026 |
11 October 2026 |
| C-004 | Online formation platform for companies all companies Since 7 July 2026 companies of all legal forms can be formed via the portal of the General Administration (comreg.itcp.gov.sy). Login credentials (username/password) must first be collected in person at the General Administration in Damascus or at the companies department of the provincial trade directorate; then data entry, upload of documents and online tracking with the Companies Directorate. Document list and fees not stated in the source. According to the ministry, purely digital identity verification is only planned. |
Official body | SANA: إطلاق خدمة تأسيس الشركات عبر البوابة الإلكترونية للإدارة العامة للتجارة الداخلية published 7 July 2026 |
11 October 2026 |
| C-005 | Online formation: processing time and planned expansion stages all companies According to the Director of Companies, initial registration via the platform takes at most five working days if the data and documents are legally in order. Planned (not yet implemented): remote identification, electronic issue of the commercial register extract, connection of the Ministries of Finance and Justice and of banks, online filing of later changes. Statement by the authority, not a legal rule. By 3 August 2026 only 13 of 65 applications had reached acceptance. |
Official body | SANA: تسجيل 65 شركة عبر المنصة الإلكترونية لتأسيس الشركات خلال أقل من شهر published 3 August 2026 |
11 October 2026 |
| C-006 | Commercial register: registration duty and time limit for companies all companies Companies with their head office in Syria must be entered in the commercial register regardless of their nationality; the managing directors or board members must apply for registration within the month following formation. PDF is OCR text; article numbers were checked against a second rendering (wiki-exporter.com). No successor law to Commercial Law 33/2007 found; the circular of March 2026 expressly relies on it. |
Verified against the legal text | Art. 27 قانون التجارة رقم 33 لعام 2007 (Text bei UN-ESCWA Arab Legislation Portal) published 9 December 2007 |
11 October 2026 |
| C-007 | Commercial register: time limit for sole traders sole traders A trader must register with the commercial registrar of the province of the head office within one month from opening or acquiring the business. Document list from secondary sources only (see entry on documents for individual registration). |
Verified against the legal text | Art. 25 قانون التجارة رقم 33 لعام 2007 published 9 December 2007 |
11 October 2026 |
| C-008 | Commercial register: registering changes all companies Every change to the registered facts must be entered in the commercial register. Under the Companies Law, the company or its management must have changes registered within 30 days of the change; before that the change has no effect against third parties. The Commercial Law provides a fallback time limit of one month from the date of the document. The circular of 28 March 2026 requires a formal application for every change to the register. No successor law to Decree 29/2011 found; the circular of March 2026 names it as the applicable basis. |
Verified against the legal text | Art. 3 Abs. 3 (Gesellschaftsgesetz); Art. 26, 28, 32 Handelsgesetz 33/2007 المرسوم التشريعي 29 لعام 2011 قانون الشركات (Text bei Handelskammer Damaskus) published 14 February 2011 |
11 October 2026 |
| C-009 | Commercial register: stating the place and number of registration all companies Registered traders and companies must state the place and number of registration on correspondence, invoices, delivery notes, price lists and publications. Late registration or missing details are subject to fines. Do not carry the fine amounts (SYP 10,000–50,000 according to the OCR text) over into the portal text: currency changeover 2026 and possible adjustments unresolved. |
Verified against the legal text | Art. 37, 38 قانون التجارة رقم 33 لعام 2007 published 9 December 2007 |
11 October 2026 |
| C-010 | Commercial books: bookkeeping and retention duty all companies Traders must keep at least a daybook (journal) and an inventory book with annual inventory, balance sheet and profit and loss account in Arabic and retain the books for ten years after closing; electronic bookkeeping is permitted in accordance with ministerial requirements. OCR text; exceptions for certain establishments possible through the Minister. |
Verified against the legal text | Art. 16-19, 22 قانون التجارة رقم 33 لعام 2007 published 9 December 2007 |
11 October 2026 |
| C-011 | Commercial register: extension/renewal (registrations from 2025) all companies By circular of 7 January 2026 the ministry extended the validity of commercial registrations issued in 2025 until the end of the term of the business premises (lease/use agreement) or of the management mandate, whichever ends earlier; renewal takes place in the same month of 2026 in which the registration was issued in 2025. Number of the circular not published. A general statutory renewal period and the renewal fee could not be substantiated; practice ties validity to the lease and the mandate. |
Official body | SANA: إجراءات مبسطة.. وزارة الاقتصاد تمدد صلاحية السجل التجاري الممنوح عام 2025 published 7 January 2026 |
11 October 2026 |
| C-012 | Circular March 2026: at most five activities, SYRSIC classification all companies Since the circular of 28/30 March 2026, individual and company registrations may contain at most five dissimilar activities, each with code and designation under the unified classification of economic activities SYRSIC-V.I (levels 5 and 6). On every change of purpose, existing activities must be converted to the classification. 'Participation in tenders' may only be included in relation to the purpose. Content identical to the SANA report of 28 March 2026 (https://sana.sy/economy/2436105/). Full text only on the ministry's Facebook page; number unknown. Core content additionally supported by the SANA report of 28 March 2026 (https://sana.sy/economy/2436105/). |
Secondary sources only – still to be verified | عنب بلدي: تعميم بتوحيد آلية العمل لدوائر الشركات والسجل التجاري published 30 March 2026 |
11 October 2026 |
| C-013 | Circular March 2026: sector approvals for capital companies capital companies with a purpose requiring a permit Capital companies must submit the required approvals and licences on formation or change of purpose. Activities under the supervision of specialised bodies are excepted (named: banks, insurance, money exchange). According to reports, the circular does not exhaustively state which activities specifically require approval. |
Official body | SANA: الاقتصاد والصناعة تصدر تعميماً لتوحيد إجراءات السجل التجاري في المحافظات published 28 March 2026 |
11 October 2026 |
| C-014 | Circular March 2026: provisional registered office, leases all companies Capital companies may state a provisional registered office for six months on formation and must then set up a permanent registered office. Lease, investment or loan-for-use agreements for the business premises must show a term fixed in calendar years with a clear start and end date. Changes of registered office and branches are made on the basis of official letters from the competent bodies. Reports differ in wording: SANA speaks of 'one calendar year', 963+ of a 'term in calendar years'. Check the wording against the original circular. Core content additionally supported by the SANA report of 28 March 2026 (https://sana.sy/economy/2436105/). |
Secondary sources only – still to be verified | 963+: وزارة الاقتصاد تصدر تعميماً لتوحيد إجراءات السجل التجاري وتنظيم الأنشطة الاقتصادية published 28 March 2026 |
11 October 2026 |
| C-015 | Circular March 2026: restrictions for non-Syrians foreign owners/shareholders An individual registration of a non-Syrian does not cover import, except for investment projects under the Investment Law and limited to the equipment and activity of the project. The representation of foreign companies and Arab/foreign commercial agencies are prohibited in registrations whose holder or one shareholder is not Syrian. Whether the import prohibition also applies to companies with foreign shareholders cannot be inferred from the reports (only the individual registration is mentioned). |
Official body | SANA: الاقتصاد والصناعة تصدر تعميماً لتوحيد إجراءات السجل التجاري في المحافظات published 28 March 2026 |
11 October 2026 |
| C-016 | Documents for individual registration (practice) sole traders In practice the following are required for the individual commercial registration: application on the official form, copy of ID, signed undertaking to carry on the trade, lease/ownership or flex-space contract for the premises, fee receipt from the finance directorate; in some provinces additionally a criminal record certificate. Adviser's website with no year stated and no legal source. Official document list (mitcp.gov.sy) was not retrievable. |
Secondary sources only – still to be verified | ScopeOut: شروط تأسيس سجل تجاري فردي في سوريا | 11 October 2026 |
| C-017 | LLC: annual financial statements LLC (محدودة المسؤولية) The managing director of an LLC must, within the first five months of each financial year, prepare the annual report, balance sheet, income statement and cash flow statement for the previous year, each confirmed by the company's auditor. A duty to file the financial statements with the ministry is not contained in the extract retrieved – unconfirmed. No successor law found. |
Verified against the legal text | Art. 68 Abs. 2 المرسوم التشريعي 29 لعام 2011 قانون الشركات published 14 February 2011 |
11 October 2026 |
| C-018 | LLC: shareholders' meeting and auditor LLC (محدودة المسؤولية) The managing director must convene the shareholders' meeting within the first six months of the financial year; among other things it elects an auditor for one year and fixes the auditor's remuneration. If the managing director fails to convene it, a shareholder may ask the ministry to convene it. Rules for joint-stock companies (board of directors, general meeting, supervision by the financial market authority) were not contained in the extract retrieved. |
Verified against the legal text | Art. 71 Abs. 3, 4 المرسوم التشريعي 29 لعام 2011 قانون الشركات published 14 February 2011 |
11 October 2026 |
| C-019 | LLC: deposit and publication after approval LLC (محدودة المسؤولية) After the ministerial decision approving the articles of association or an amendment to the articles of an LLC, the founders must deposit them within 60 days and publish the decision. OCR extract; check the wording against the full text. |
Verified against the legal text | Art. 62 Abs. 3 المرسوم التشريعي 29 لعام 2011 قانون الشركات published 14 February 2011 |
11 October 2026 |
| C-020 | Partnership: auditor requirement general partnership (تضامن) General partnerships with capital above SYP 10 million must appoint an auditor chosen by the partners from the ministry's list of auditors. Threshold in old SYP (text from 2011); effect of the 2026 currency changeover unresolved. |
Verified against the legal text | Art. 34 Abs. 9 المرسوم التشريعي 29 لعام 2011 قانون الشركات published 14 February 2011 |
11 October 2026 |
| C-021 | Company agreement: lawyer requirement all companies Company agreements and their amending instruments must be drafted by a licensed (registered) lawyer. Only a secondary rendering of the article retrieved. |
Secondary sources only – still to be verified | Art. 17 Abs. 2 نظرة على قانون الشركات السوري – الجزء الأول (Wiedergabe von Art. 17 Dekret 29/2011) published 5 September 2025 |
11 October 2026 |
| C-022 | Chamber of commerce: legal basis and membership classes commercial enterprises The chambers of commerce and the joint chambers of commerce and industry are governed by Law 8/2020 (promulgated 20 April 2020; replaces Law 131/1959). Members are placed in five classes: special class (ممتازة), first, second, third and fourth class, according to, among other things, capital, number of employees and solvency. The text of the law itself is not retrievable (parliament.gov.sy blocked). Whether the law expressly prescribes membership for every registered person is NOT substantiated; in practice the chamber certificate is needed for register procedures, certificates of origin and certifications. Publication date of the report approximate. |
Secondary sources only – still to be verified | Joseph Daher: Syrian Chambers of Commerce (EUI, Forschungsbericht) published 1 November 2020 |
11 October 2026 |
| C-023 | Chamber of commerce: social insurance proof on joining and renewal commercial enterprises The requirement to submit, on joining and on annual renewal of chamber membership, a social insurance certificate on the number of registered employees was suspended from 22 May 2025 until the end of 2025 and was reintroduced by the Ministry of Economy and Industry at the beginning of 2026 (report of 21 January 2026). The number of employees required per class follows from Law 8/2020. Suspension in 2025 substantiated by Enab Baladi (https://www.enabbaladi.net/755572/). Exact date and number of the reintroduction unknown; valid_from estimated. Employee numbers per class not substantiated. Chamber representatives criticise the rule – change possible. |
Secondary sources only – still to be verified | الوطن: بعد إلغائها.. «الاقتصاد» تعيد طلب وثيقة التأمينات الاجتماعية كشرط للانتساب لغرف التجارة published 21 January 2026 |
11 October 2026 |
| C-024 | Chamber of commerce: reform of Law 8/2020 in preparation commercial enterprises A committee of the ministry and the chambers finalised proposed amendments to Law 8/2020 in June 2025 (competences, election procedure; employee-based class criteria are to be left to the chambers). An amending law has not been substantiated as of the check date. Status of the legislation after June 2025 could not be determined. |
Secondary sources only – still to be verified | الوطن: لجنة دراسة القانون رقم 8 تنتهي مناقشة تعديلات تنظيم عمل الغرف التجارية والصناعية published 15 June 2025 |
11 October 2026 |
| C-025 | Damascus Chamber of Commerce: services and procedure registered office in Damascus The Damascus Chamber of Commerce handles, via its service centre, new admissions, fee payment, annual renewal, certifications, certificates of origin, letters of recommendation and signature certifications; transactions require complete documents and fulfilment of the 'insurance condition' (شرط التأمينات). Fees and complete document list not published – do not state figures. |
Official body | SANA: مركز خدمات تجار دمشق.. تطور مؤسسي وخدمات مؤتمتة published 27 February 2026 |
11 October 2026 |
| C-026 | Chamber of industry: membership industrial enterprises Whether and under what conditions industrial enterprises must join the chamber of industry (documents, classes, fees) could not be substantiated; the relevant page of the Damascus Chamber of Industry was not retrievable. search result snippet only; page blocked by robots.txt. |
Unconfirmed – still to be verified | غرفة صناعة دمشق وريفها: شروط التسجيل في الغرفة لأول مرة | 11 October 2026 |
| C-027 | Income tax: applicable law (as at Oct. 2026) all taxpayers The basis of income taxation is still Income Tax Law 24/2003 as amended. The tax reform published as drafts in 2025 (new income tax law, sales tax law) had, according to all sources that could be found up to the check date, not yet been promulgated as law; as late as April 2026 the Minister of Finance still spoke of a 'proposal'. Greatest uncertainty of this topic block. No evidence of promulgation between May and October 2026 found, but no negative evidence either; the People's Assembly has been sitting again since 12 July 2026. Tax authority page (syriantax.gov.sy) not retrievable. |
Secondary sources only – still to be verified | Syrian Business Gateway: ما الذي تغيّر في المسار الضريبي السوري حتى 2026؟ published 21 March 2026 |
11 October 2026 |
| C-028 | Tax reform: planned corporate tax rates (draft) all companies The draft of the new income tax law provides for 10% for preferred sectors (named, among others: industry, education, health, consulting, technology) and 15% for other sectors; annual net income up to SYP 60 million (old) would be tax-free, agricultural income exempt. In April 2026 the Minister gave differing figures: a basic allowance of 50 million, or 64 million with supplements (old SYP), and a reduction of the profit tax 'from 28% to below 15%'. Draft, not applicable law. Allowance figures contradict each other (2025 draft: 60 million; Minister in April 2026 according to Al-Anba https://www.alanba.com.kw/1354880 : 50/64 million). |
Conflicting sources – still to be verified | Karam Shaar Advisory: قانون ضريبة الدخل الجديد في سوريا 2026: تقييم الإصلاح | 11 October 2026 |
| C-029 | Income tax 24/2003: tax return deadlines all companies Under Law 24/2003, joint-stock companies, limited liability companies and public bodies file the annual tax return by 30 June, all other taxpayers (real profit taxation) by 30 April; the tax must be paid within 30 days after the end of the filing deadline. The original version was retrieved; later changes to the deadlines (e.g. by Decree 51/2006 or circulars; in 2025 there were deadline extensions until 30 July 2025) possible. Confirm with the finance directorate before use. |
Verified against the legal text | Art. 13, 14 قانون رقم 24 لعام 2003 (Text in der Datenbank der Stadt Aleppo) published 13 November 2003 |
11 October 2026 |
| C-030 | Income tax 24/2003: tax rates (conflicting versions) all companies The applicable rates of the real profit tax are not clearly substantiated: the original 2003 version states progressive rates from 10% to 35% as well as 20% (publicly held joint-stock company) or 25% (certain industrial joint-stock companies/LLCs); a specialist account following Decree 51/2006 states 10–28% progressive, 14% for publicly held joint-stock companies and 22% for LLCs and industrial joint-stock companies. Original version: https://alp-city.sy/dataBank/show/1/1011. Surcharges for local administration are added. Reform (10/15%) not yet substantiated as in force. |
Conflicting sources – still to be verified | Art. 16 الموسوعة القانونية المتخصصة: الضرائب على الشركات ونظمها |
11 October 2026 |
| C-031 | Tax registration after formation all companies After entry in the commercial register, the tax file is opened and the tax number issued at the finance directorate (companies income department); a proof of lease or ownership for the registered office certified by the city council/municipality must be submitted, followed by an on-site inspection by finance auditors. For taxpayers under lump-sum taxation, Law 24/2003 requires notification within 30 days from the start of activity. Procedure substantiated only by a lawyer's website; 30-day time limit from Art. 51 of the original version (https://alp-city.sy/dataBank/show/1/1011), there only for taxpayers under lump-sum taxation. |
Secondary sources only – still to be verified | Art. 51 (30-Tage-Anzeige, Gesetz 24/2003) المحامية ليندا بيطار: تأسيس الشركات في سوريا 2026 |
11 October 2026 |
| C-032 | Bookkeeping duty under tax law all taxpayers Every taxpayer under real profit taxation must keep regular and complete accounting records that show their actual result. Original version. |
Verified against the legal text | Art. 6 قانون رقم 24 لعام 2003 published 13 November 2003 |
11 October 2026 |
| C-033 | Withholding tax on payments to non-residents companies with payments abroad Anyone who pays taxable amounts to non-residents must withhold the tax and remit it to the treasury within 15 days. Withholding tax rates not substantiated (Decree 48/2015 introduced a rate on lump-sum payments, amount not verified). |
Verified against the legal text | Art. 62 قانون رقم 24 لعام 2003 published 13 November 2003 |
11 October 2026 |
| C-034 | Wage tax: tax-free allowance employers with employees By circular of the Minister of Finance of July 2025, the minimum amount exempt from wage tax was raised from SYP 279,000 to SYP 837,000 (old currency) per month, expressly only for wages paid until the end of 2025. A successor rule for 2026 has not been substantiated. Unconfirmed for 2026. Employer's duty to withhold (Art. 66 et seq. of Law 24/2003, brackets last set by Decree 24/2020) substantiated by secondary sources only. Since 01/2026 new banknotes/currency changeover – amounts in old SYP. |
Official body | SANA: وزير المالية السوري: الحد الأدنى المعفى من ضريبة الدخل على الرواتب 837 ألف ليرة published 20 July 2025 |
11 October 2026 |
| C-035 | Consumption expenditure fee instead of sales tax (2026) trade, import, restaurants and catering, tourism, telecoms No general sales tax or value added tax applies in 2026. The consumption expenditure fee under Legislative Decree 11/2015 (amended by Law 15/2024) continues to be levied; on 1 July 2026 the Ministry of Finance issued new implementing instructions that replace all earlier ones. According to the Minister of Finance, the fee applies until the end of 2026 and is then to be replaced by a sales tax (draft: 5% standard rate). Rates according to the report 2–20% depending on the service. Replacement as of 1 January 2027 is an announcement, not a law (Enab Baladi 21 May 2026: https://english.enabbaladi.net/archives/2026/05/syria-to-revoke-licenses-over-tax-corruption/). |
Secondary sources only – still to be verified | Syrian Days: المالية تُحدّث تعليمات مرسوم الإنفاق الاستهلاكي.. دون أي رسوم أو ضرائب جديدة published 1 July 2026 |
11 October 2026 |
| C-036 | Consumption expenditure fee on imported goods from June 2026 sector: import/export By decision of the Ministry of Finance (end of April 2026), from 1 June 2026 a consumption expenditure fee is levied at customs clearance on certain imported goods: tobacco products up to 20%, marble/granite/cement 15%, perfume and cosmetics 10%, imported silver jewellery 5%. A retroactivity clause for imports from 8 December 2024 to 30 May 2026 is disputed; the Minister stated that nothing would be levied for this period. Number of the decision unknown. Contradiction between the retroactivity clause and the Minister's statement. In addition, advance tax payments (سلف ضريبية) are levied on imports, the tables for which were changed in 2026. |
Conflicting sources – still to be verified | Enab Baladi: رسوم جديدة على الإنفاق الاستهلاكي.. خبيران يحللان آثارها published 17 May 2026 |
11 October 2026 |
| C-037 | Tax amnesty Decree 275/2025 existing businesses with legacy liabilities Decree 275/2025 waived interest, fines and surcharges on taxes and charges for 2024 and earlier in full on payment by 31 March 2026 and by 50% on payment by 30 June 2026. Deadlines expired; now of historical relevance only. |
Secondary sources only – still to be verified | Syrian Business Gateway: ما الذي تغيّر في المسار الضريبي السوري حتى 2026؟ published 21 March 2026 |
11 October 2026 |
| C-038 | Social insurance: compulsory insurance employers with employees Insurance with the General Establishment for Social Insurance is compulsory for employers and employees, regardless of the number of employees of the business. The employer must report to the Establishment every change in the number of employees or their wages and keep a wage and reporting book. The text retrieved does not state a specific reporting deadline in days; late reporting is sanctioned via Art. 77 (text not reproduced there). Law 92/1959 remains in force (Decree 29/2026 refers to it). |
Verified against the legal text | Art. 2, 16, 35, 43 قانون التأمينات الاجتماعية رقم 92 لعام 1959 وتعديلاته (Website der Sozialversicherungsanstalt) published 6 April 1959 |
11 October 2026 |
| C-039 | Social insurance: contribution rates employers with employees Contribution rates according to the social insurance institution: old-age, disability and survivors' insurance 14% employer and 7% employee of the monthly wage; work accident insurance 3% employer; in addition a monthly fee of 1 per mille. Employer total therefore 17% plus 0.1%. The page does not expressly say who bears the 1 per mille monthly fee. Contribution ceilings/minimum wage not substantiated. published_date = retrieval date (page undated). |
Official body | Art. 19, 53 المؤسسة العامة للتأمينات الاجتماعية: دليل الاشتراكات التأمينية published 11 October 2026 |
11 October 2026 |
| C-040 | Social insurance: amnesty Legislative Decree 29/2026 employers with contribution arrears Legislative Decree 29/2026 (published 9/10 February 2026) waives interest, fines and surcharges under Art. 74, 77 and 177 of Law 92/1959 in full if the principal contributions in arrears are paid within 365 days from entry into force and the required insurance forms are submitted in time; after the deadline the sanctions revive, and retroactive registrations are no longer accepted after that. Exact entry into force and thus the end of the deadline not substantiated by a primary source (valid_from/valid_to estimated). Analysis by a political organisation, not the decree text. |
Secondary sources only – still to be verified | تيار المستقبل السوري: المرسوم التشريعي رقم 29 لعام 2026 – عفو مشروط في نظام التأمينات الاجتماعية published 11 February 2026 |
11 October 2026 |
| C-041 | Employment contract: written form, Arabic, deposit employers with employees The employer must draw up the employment contract in writing in Arabic in three copies (for non-Arab employees additionally a foreign-language version) and deposit the copy with the competent social insurance directorate within three months. If there is no written contract, the employee can prove their rights by any means of evidence. OCR PDF. An amendment to the Labour Law is in preparation (draft May 2026) but has not been adopted. |
Verified against the legal text | Art. 47, 48 قانون العمل رقم 17 لعام 2010 (Text bei Handelskammer Homs) published 12 April 2010 |
11 October 2026 |
| C-042 | Probationary period and work regulations employers with employees The probationary period may not exceed three months and may be agreed only once with the same employer. Employers with 15 or more employees must draw up work regulations, which must be approved by the ministry; if the ministry does not respond within 45 days, they are deemed to be in force. OCR PDF. |
Verified against the legal text | Art. 49, 90 قانون العمل رقم 17 لعام 2010 published 12 April 2010 |
11 October 2026 |
| C-043 | Foreign employees: work permit employers with foreign employees; foreign shareholder-managing directors Non-Syrians may work in Syria only with a work permit from the Minister of Social Affairs and Labour (or the Minister's delegate); if an employer hires a non-Syrian who is exempt from the permit requirement, the employer must notify the competent directorate within 15 days. Details are governed by Ministerial Decision 888/2016; favoured categories include employers, shareholders, experts and investors under Investment Decree 114/2025. In the OCR text the articles appear as 57/58; according to the ministry (https://ecoworld-sy.com/?p=383052, 25 May 2026) they are Art. 27–30. Decision 888/2016 is currently being revised; fees and quotas not substantiated. |
Verified against the legal text | Art. 27-30 قانون العمل رقم 17 لعام 2010 published 12 April 2010 |
11 October 2026 |
| C-044 | Labour law: reform in preparation employers with employees The Ministry of Social Affairs and Labour has prepared a first draft to amend Labour Law 17/2010 and set up an expert committee; Decision 888/2016 on foreign employees is also to be amended. As of the check date, no adoption has been substantiated. Based on a report by the newspaper Al-Thawra. |
Secondary sources only – still to be verified | مجلة العالم الاقتصادي: تعديلات مرتقبة على قانون العمل published 25 May 2026 |
11 October 2026 |
| C-045 | Municipal operating permit for business premises all with business premises Carrying on an activity in business premises requires a permit from the municipality or the local administrative unit (administrative/municipal licence). Usually required: copy of ID, proof of ownership or lease, site plan where applicable, commercial or industrial register, health certificates where food/health is involved, and approvals from civil defence or the health directorate; the licence is time-limited and must be renewed before expiry. No legal source (law/decree) and no period of validity substantiated; requirements vary by municipality. Official page of Damascus Governorate not retrieved. Treat as information on practice. |
Secondary sources only – still to be verified | عقارك: كل ما تريد معرفته عن ترخيص البلدية في سوريا published 17 May 2025 |
11 October 2026 |
| C-046 | Beneficial owners: no substantiated UBO register all companies A central register of beneficial owners or a separate UBO reporting duty of companies towards the companies register has not been substantiated for Syria. As late as October 2026, experts were still only calling for a central, dynamic register to be set up. Negative finding: the absence of a register is substantiated only indirectly. Syria remains on the FATF list under increased monitoring; an FATF on-site visit was under way at the beginning of October 2026 – legal changes possible at short notice. |
Secondary sources only – still to be verified | The Syrian Observer: FATF Experts in Damascus: What Does Syria Need to Exit the Grey List? published 2 October 2026 |
11 October 2026 |
Translations are provided for understanding. The official Arabic original texts are binding.