Source-cited draft: personal income tax for South Sudan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Use OpenAccountants for Personal Income Tax in South Sudan.
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Every figure is drawn from this Tax Guide and cited to its source.
Tax-free threshold (monthly)
SSP 20,000Taxation Act, 2009 (as amended by Financial Act 2023/2024) — https://www.ey.com/en_gl/technical/tax-alerts/south-sudan-enacts-financial-act-2023-2024
PIT bands under Financial Act 2024/2025
Bands and rates unchanged from 2023/24Financial 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
Residence test for individuals
Resident if domiciled in South Sudan or present for 183 days or more in the tax year (approx — confirm exact day-count definition)Taxation Act, 2009
Non-resident employment income
Taxed on South Sudan-source employment income at the same PIT bands via withholding (approx — confirm)Taxation Act, 2009
Collection method for employment income
Withheld monthly by the employer (PAYE-equivalent)Taxation Act, 2009, Chapter on Withholding on Wages
Wage withholding remittance deadline
By the 15th of the month following the payroll month (approx — confirm exact day)Taxation Act, 2009
Rental income (real estate sector)
30%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
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Personal income tax bands and rates (Taxation Act, 2009 (as amended by Financial Act 2023/2024) — https://www.ey.com/en_gl/technical/tax-alerts/south-sudan-enacts-financial-act-2023-2024)
| Band | Monthly income range | Rate |
|---|---|---|
| Band 1 | up to SSP 20,000/month | 0% |
| Band 2 | SSP 20,001 to 40,000/month | 5% |
| Band 3 | SSP 40,001 to 57,000/month | 10% |
| Band 4 | SSP 57,001 to 90,000/month | 15% |
| Band 5 | SSP 90,001 and above/month | 20% |
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Other South Sudan computations in the OpenAccountants Tax Library.