🇸🇸 South Sudan Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 20.0% Worldwide system

Corporate tax 30.0%

Sales Tax 18.0% standard rate

Tax residency 183 days

South Sudan tax profile

Data year: 2026

Tax system: Worldwide Residents are taxed on worldwide taxable income; non-residents pay personal income tax on South Sudan–source income only (Taxation Act 2009, ss. 54–55). Employment income is withheld through PAYE on monthly bands; business and investment income is self-assessed. Business profit tax (BPT) is a flat 30% on taxable profit for most enterprises (Financial Act FY 2023/24). Consumption levies are schedule-based sales tax, not a single VAT. The headline rate shown is the 18% rate on several major categories in the FY 2023/24 schedule. Petroleum, insurance, presumptive turnover taxes for small businesses and real-estate-sector rules differ from these headlines.
Top PIT rate: 20.0%
Corporate tax rate: 30.0%
Sales Tax: 18.0%
Capital gains tax: Rate not recorded
Social security (employee): Rate not recorded
Social security (employer): Rate not recorded
Dividend withholding: 10.0%
Interest withholding: 10.0%
Royalty withholding: 10.0%
Treaty count: Treaty count not recorded

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
SSP 0	and above	30.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
SSP 0	SSP 240,000	0.0%	$0 – $83
SSP 240,001	SSP 480,000	5.0%	$83 – $166
SSP 480,001	SSP 684,000	10.0%	$166 – $236
SSP 684,001	SSP 1,080,000	15.0%	$236 – $372
SSP 1,080,001	and above	20.0%	$372 +

Days threshold: 183 days
Residency rules: An individual is resident if domiciled in South Sudan or physically present for 183 days or more in the tax period (calendar year). A company, partnership or other entity is resident if established in South Sudan or if its place of effective management is in South Sudan (Taxation Act 2009, definition of “Resident”).
Exit tax: No
CFC rules: No

Taxation Act, 2009 (R.E. 2021) (accessed Oct 9, 2026) Residency, worldwide PIT for residents, BPT framework, gross income incl. capital gains, annual return due 1 April
Financial Act FY 2023/2024 (accessed Oct 9, 2026) PIT monthly bands, flat 30% BPT, 18% sales tax on listed categories, withholding table
EY — South Sudan Financial Act 2024/2025 (accessed Oct 9, 2026) PIT bands unchanged; BPT rental sector 30%; WHT on government contracts and mobile money; effective 2 Dec 2024
EY — South Sudan Financial Act 2023/2024 (accessed Oct 9, 2026) Sales tax schedule; notes on 20% rates for some categories vs 18% application in practice
South Sudan Revenue Authority (accessed Oct 9, 2026) National tax authority portal and published financial acts

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%