South Sudan Company Formation & Entity Choice

Company formation and annual compliance

• Governing companies law — Companies Act, 2012 (Companies Act, 2012 (https://legallinesouthsudan.com/blog/how-to-register-a-company-in-south-sudan-a-comprehensive-guide))
• Registering body — Business Registry, Ministry of Justice and Constitutional Affairs (Companies Act, 2012 (https://legallinesouthsudan.com/blog/how-to-register-a-company-in-south-sudan-a-comprehensive-guide))
• Common entity types — Private limited liability company, public limited company, branch of a foreign company, sole proprietorship, partnership (Companies Act, 2012)
• Minimum share capital — local owners — No statutory minimum share capital for locally-owned LLCs (a nominal amount is usually declared) (Companies Act, 2012 (https://www.healyconsultants.com/south-sudan-company-registration/setup-llc/))
• Minimum investment — foreign investors — USD 100,000 minimum investment USD (approx — confirm; required for foreign-owned entities) (Investment Promotion Act, 2009 (https://www.healyconsultants.com/south-sudan-company-registration/setup-llc/))
• Minimum members/directors — At least one shareholder and one director (sources vary; some require two members) (approx — confirm single-member eligibility) (Companies Act, 2012)
• Incorporation steps — 1) Reserve company name; 2) prepare Memorandum & Articles of Association; 3) submit to Business Registry for Certificate of Incorporation; 4) obtain Tax Identification Number (TIN) (Companies Act, 2012 (https://legallinesouthsudan.com/blog/how-to-register-a-company-in-south-sudan-a-comprehensive-guide))
• Incorporation timeline — Approximately 2 to 6 weeks (approx — confirm) (Companies Act, 2012 (https://legallinesouthsudan.com/blog/how-to-register-a-company-in-south-sudan-a-comprehensive-guide))
• Tax registration — Obtain a Tax Identification Number (TIN) from the SSRA after incorporation (Taxation Act, 2009 (https://legallinesouthsudan.com/blog/how-to-register-a-company-in-south-sudan-a-comprehensive-guide))
• Core annual compliance — Annual return / filings to the Business Registry, annual BPT return to SSRA, and monthly PAYE/WHT/sales-tax and NSIF remittances (approx — confirm specific annual return requirements) (Companies Act, 2012; Taxation Act, 2009)
• Foreign investment incentives — Investment incentives (e.g. capital allowances, duty relief) available under the Investment Promotion Act (approx — confirm current incentive schedule) (Investment Promotion Act, 2009)