Sudan, The Largest African State, is nowadays seen as a promising country which has achieved the highest rate of growth in the last decade Due to being at the beginning of industrialization, Sudan is indeed land of investors and hence employed a line of incentives A tax exemption of up to 5 years is exer­cised in the country The sectors of agriculture, oil, gold mining, sugar, paper and construction are considered as those fields to be invested in Sudan, which is also a member of organizations such as the common market of east and west Africa countries (COMESA), Intergovernmental Authority for Devel­opment (IGAD) and community of Sahel and Desert countries, has begun to be one of the most attractive centers in the region thanks to revenues it has ob­tained from the export of oil, which new stand at half a million barrel per day