Source-cited draft: corporate income tax for South Sudan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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BPT overview
Companies are subject to Business Profit Tax (BPT) under the Taxation Act, 2009. Rates are tiered by taxpayer size/turnover, with a general (large-taxpayer) rate of 30%. Oil and mining operations are governed by separate fiscal regimes.Taxation Act, 2009
Small taxpayer BPT rate
10Taxation Act, 2009
Medium taxpayer BPT rate
15Taxation Act, 2009
General / large taxpayer BPT rate
30Taxation Act, 2009 (as amended by Finance Act 2021/2022), https://orbitax.com/news/country/article/South-Sudan-Finance-Act-2021-2-50566
Tax base
Taxable profit / net profit of the business organisationTaxation Act, 2009
Real estate sector BPT
30% on rental income, less allowable deductionsFinancial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf
Advance BPT on imported goods
4% on all imported goods (food and non-food alike)Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf
Advance BPT — sole proprietor, turnover up to SSP 2,000,000
NILFinancial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf
Advance BPT — turnover SSP 2,000,001 to 4,000,000
SSP 400,000 (fixed)Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf
Advance BPT — turnover SSP 4,000,001 to 7,000,000
SSP 800,000 (fixed)Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf
Advance BPT — turnover over SSP 7,000,000
SSP 1,200,000 (fixed)Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf
Withholding tax on dividends
10% (final tax)Taxation Act, 2009, Chapter on Withholding on Interest, Dividends and Royalties, https://cms.nra.gov.ss/uploads/South_Sudan_Taxation_Act_2009_fc9418fd5d.pdf
Withholding tax on interest
10% (final tax)Taxation Act, 2009, Chapter on Withholding on Interest, Dividends and Royalties, https://cms.nra.gov.ss/uploads/South_Sudan_Taxation_Act_2009_fc9418fd5d.pdf
Withholding tax on royalties
10Taxation Act, 2009, Chapter on Withholding on Interest, Dividends and Royalties, https://cms.nra.gov.ss/uploads/South_Sudan_Taxation_Act_2009_fc9418fd5d.pdf
Withholding tax on rent and ancillary services
20Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf
WHT on government contract payments — residents
15Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf
WHT on government contract payments — non-residents
20Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf
WHT on mobile money commission to dealers/agents
10Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf
BPT annual return and payment
Annual BPT return filed for the fiscal year (FY ending 30 June)Taxation Act, 2009
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other South Sudan computations in the OpenAccountants Tax Library.