South Sudan Corporate Income Tax

Business profit tax (corporate) rates

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.

• Small taxpayer BPT rate — 10% percent ((approx — confirm current turnover bands for small taxpayers)) (Taxation Act, 2009)
• Medium taxpayer BPT rate — 15% percent ((approx — confirm)) (Taxation Act, 2009)
• General / large taxpayer BPT rate — 30% percent (Taxation Act, 2009 (as amended by Finance Act 2021/2022))
• Tax base — Taxable profit / net profit of the business organisation (Taxation Act, 2009)
• Real estate sector BPT — 30% on rental income, less allowable deductions percent (Financial Act 2024/2025)
• Advance BPT on imported goods — 4% on all imported goods (food and non-food alike) percent (reintroduced as advance payment of BPT, creditable against BPT) (Financial Act 2024/2025)
• Advance BPT — sole proprietor, turnover up to SSP 2,000,000 — NIL (for entrepreneurs/sole proprietors without audited financial statements) (Financial Act 2024/2025)
• Advance BPT — turnover SSP 2,000,001 to 4,000,000 — SSP 400,000 (fixed) SSP/year (Financial Act 2024/2025)
• Advance BPT — turnover SSP 4,000,001 to 7,000,000 — SSP 800,000 (fixed) SSP/year (Financial Act 2024/2025)
• Advance BPT — turnover over SSP 7,000,000 — SSP 1,200,000 (fixed) SSP/year (Financial Act 2024/2025)
• Withholding tax on dividends — 10% (final tax) percent (Taxation Act, 2009, Chapter on Withholding on Interest, Dividends and Royalties)
• Withholding tax on interest — 10% (final tax) percent (Taxation Act, 2009, Chapter on Withholding on Interest, Dividends and Royalties)
• Withholding tax on royalties — 10% percent (Taxation Act, 2009, Chapter on Withholding on Interest, Dividends and Royalties)
• Withholding tax on rent and ancillary services — 20% percent (now includes services ancillary to rent (room service, housekeeping, DSTV, etc.)) (Financial Act 2024/2025)
• WHT on government contract payments — residents — 15% percent (increased from 5% to 15%) (Financial Act 2024/2025)
• WHT on government contract payments — non-residents — 20% percent (increased from 5% to 20%) (Financial Act 2024/2025)
• WHT on mobile money commission to dealers/agents — 10% percent (Financial Act 2024/2025)
• BPT annual return and payment — Annual BPT return filed for the fiscal year (FY ending 30 June) ((approx — confirm exact due date; quarterly advance payments may apply)) (Taxation Act, 2009)