Per the law in force on 10 October 2026, and updated in Diwan automatically. The rates on this page come from the Syrian rules pack Diwan runs on, reviewed by an accountant on 8 October 2026.
Salary tax causes more month-end questions than almost anything else: why is the tax higher this month? Why is my colleague's tax different? This guide explains the idea without jargon, and shows what payroll software does for you.
Which law is in force?
Salary and wages tax in Syria is currently calculated under Legislative Decree 30 of 2023. A draft new income tax law was published in July 2025 but has not been enacted, so calculation stays on Decree 30 until new legislation is issued and takes effect.
The idea in four steps
- A monthly base: tax is calculated on the month's income, not the year's. Start from the taxable salary for the month.
- Deduct the employee insurance share: what the employee pays into social insurance is subtracted from the base before tax. In other words, there is no tax on the amount that went to insurance.
- The exempt threshold: a monthly amount, set by law, is exempt from tax. Income below it is not taxed.
- Progressive brackets: income above the threshold is split into brackets, each with its own rate: 5%, 7%, 9%, 11%, 13%, and 15% for the top bracket. Each rate applies only to the part of income that falls inside its bracket.
"Progressive" does not mean your whole salary moves to a higher rate
A common misunderstanding: when a salary crosses into a higher bracket, people assume the whole salary is now taxed at the higher rate. It is not. The first part keeps its rate, and only the extra part is taxed at the higher one. So a raise never lowers net pay because of the brackets.
A worked example, in words
An employee whose monthly taxable salary is above the exempt threshold:
- First, their insurance share is deducted: 7% of their wage registered with social insurance (details in the social insurance guide).
- Then the exempt threshold is subtracted.
- The rest is spread across the brackets: the first slice at 5%, the next at 7%, and so on until the amount runs out.
- The sum across brackets is the month's tax, deducted from the salary.
Note that two employees with the same gross salary can pay different tax if their registered insured wages differ, because the insurance share comes off the base.
Bonuses and one-time payments
Payments that are not part of the regular monthly salary, such as a one-time bonus, are treated separately: they are taxed at a flat 5% and are not added to the monthly salary to push it into a higher bracket. That is why payroll software has to tell a monthly component from a one-time payment.
Why manual calculation goes wrong
- Rules change: any change to the threshold or the insurance limits changes the tax, and an old spreadsheet does not know.
- Order matters: calculate tax before deducting the insurance share and the result comes out too high.
- Rounding: small differences in each bracket add up across hundreds of employees.
- One-time payments: add them to the monthly salary by mistake and you push the employee into the wrong bracket.
What the payslip should show
A clear payslip saves half of the month-end questions. It should show the gross salary, the employee insurance share, the taxable base after the deduction, the tax, and the net. A one-time payment should appear on its own line with its own tax. The monthly tax report carries the same figures for each employee, with company totals.
Questions we hear often
Why did my tax change this month when my salary did not? The usual reasons: an unpaid absence lowered the taxable salary, a change in the registered insured wage changed the share deducted from the base, a one-time payment was made in the same month, or a legal change took effect.
Why does a colleague on the same salary pay different tax? Usually because your registered insured wages differ, so the base after the deduction differs.
Is the new draft income tax law in effect? No, it has not been enacted yet. Tax is calculated under Decree 30 of 2023.
How Diwan calculates it
Diwan stores the tax rule with its source (Decree 30 of 2023) and an effective date. The payslip shows the base and the tax, and you can tap any number to see where it came from. When a change is issued, the rule updates in the system automatically from its effective date. If the new income tax law is enacted, a template for it is already in the system.
The monthly tax report comes out ready for your accountant, as Excel or PDF. See also what payroll software in Syria must do and all Diwan features, or request a demo and we will run it on your company's data.
This article is general information, not legal or tax advice. For your company’s specific case, check with your accountant or the competent official body.
