South Sudan Tax Overview

South Sudan tax system at a glance

South Sudan's tax system is built on the Taxation Act, 2009 (as amended) and updated each year by an annual Financial Act. Rates and rules below reflect the Financial Act 2024/2025, assented on 25 November 2024 and operationalised by the SSRA from 2 December 2024. This is an unverified source-cited draft for a South Sudan accountant to review.

• National tax authority — South Sudan Revenue Authority (SSRA / NRA) (South Sudan Revenue Authority Act, 2016)
• Currency — South Sudanese Pound (SSP) (Bank of South Sudan)
• Tax / fiscal year — 1 July to 30 June ((approx — confirm; fiscal year used for the annual Financial Act and BPT)) (Taxation Act, 2009)
• Basis of taxation — Residents taxed on worldwide income; non-residents taxed on South Sudan-source income (Taxation Act, 2009)
• Top personal income tax rate — 20% percent (Taxation Act, 2009 (as amended by Financial Act 2023/2024))
• General business profit tax (corporate) rate — 30% ((approx — confirm; small/medium reduced rates apply to lower-turnover taxpayers)) percent (Taxation Act, 2009 (as amended by Finance Act 2021/2022))
• VAT / GST — No operational VAT; South Sudan applies a sales tax instead ((VAT has been discussed/announced but is not yet implemented as of the 2024/2025 Financial Act — confirm)) (Taxation Act, 2009)
• Headline sales tax rate — 20% percent (applies to imported goods and hotel, restaurant and bar services (raised from 18%)) (Taxation Act, 2009 (as amended by Financial Act 2023/2024))
• Capital gains tax rate — 10% ((approx — confirm)) percent (Taxation Act, 2009)
• Main filing cadence (PIT/PAYE, WHT, sales tax) — Monthly returns and remittances ((approx — confirm; BPT filed annually)) (Taxation Act, 2009)