- Brackets updated
migrated from the production database; research reasoning not recorded.
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—headline `vat_gst_rate` reflects 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
- --
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- 10.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- --
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| SSP 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| SSP 0 | SSP 240,000 | 0.0% |
| SSP 240,001 | SSP 480,000 | 5.0% |
| SSP 480,001 | SSP 684,000 | 10.0% |
| SSP 684,001 | SSP 1,080,000 | 15.0% |
| SSP 1,080,001 | and above | 20.0% |
Tax residency
- 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
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 1
Sources
- 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
Change history
-
-
- Brackets updated
migrated from the production database; research reasoning not recorded.
-
- Brackets updated
migrated from the production database; research reasoning not recorded.
-
- Tax system territorial worldwide
- Corporate tax rate 25 30
- Brackets updated
migrated from the production database; research reasoning not recorded.