Source-cited draft: tax overview 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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National tax authority
South Sudan Revenue Authority (SSRA / NRA)South Sudan Revenue Authority Act, 2016View source ↗
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 incomeTaxation Act, 2009
Top personal income tax rate
20%Taxation Act, 2009 (as amended by Financial Act 2023/2024)View source ↗
General business profit tax (corporate) rate
30% ((approx — confirm; small/medium reduced rates apply to lower-turnover taxpayers))Taxation Act, 2009 (as amended by Finance Act 2021/2022)View source ↗
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%Taxation Act, 2009 (as amended by Financial Act 2023/2024)
Capital gains tax rate
10% ((approx — confirm))Taxation Act, 2009
Main filing cadence (PIT/PAYE, WHT, sales tax)
Monthly returns and remittances ((approx — confirm; BPT filed annually))Taxation Act, 2009
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other South Sudan computations in the OpenAccountants Tax Library.