Source-cited draft: vat / gst 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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VAT / GST
No operational VAT or GST — South Sudan uses a sales tax ((VAT announced/under discussion but not implemented — confirm status))Taxation Act, 2009
Standard sales tax rate
20Taxation Act, 2009 (as amended by Financial Act 2023/2024) — https://www.ey.com/en_gl/technical/tax-alerts/south-sudan-enacts-financial-act-2023-2024View source ↗
Sales tax base / scope
Imported goods, locally produced goods, and certain services (hotels, restaurants, bars, telecoms) ((approx — confirm full list of taxable services and any 1%-20% sectoral rates))Taxation Act, 2009
Sectoral sales tax range
Approximately 1% to 20%Taxation Act, 2009
Sales tax filing frequency
Monthly return and remittance ((approx — confirm exact due date))Taxation Act, 2009
Input tax credit / reverse charge
No VAT-style input credit or reverse charge (sales tax is not creditable) ((approx — confirm; cascading sales tax, not VAT))Taxation Act, 2009
Excise duty (separate from sales tax)
Excise applies to e.g. tobacco/nicotine products 100%, vehicles 25%, cosmetics 25%, waters 15%, lotteries/gaming 10%Financial Act 2024/2025, Schedule 2 — https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdfView source ↗
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South Sudan does not operate a value-added tax. Instead it levies a sales tax under the Taxation Act, 2009 on imported goods and on hotel, restaurant and bar services. A VAT has been discussed but is not yet in force as of the Financial Act 2024/2025.
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Other South Sudan computations in the OpenAccountants Tax Library.