South Sudan VAT / GST

Sales tax (no operational VAT)

• VAT / GST — No operational VAT or GST — South Sudan uses a sales tax ((VAT announced/under discussion but not implemented — confirm status)) (VAT announced/under discussion but not implemented — confirm status) (Taxation Act, 2009)
• Standard sales tax rate — 20 percent (applies to imported goods and to hotel, restaurant and bar services (raised from 18%)) (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)
• 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)) (approx — confirm full list of taxable services and any 1%-20% sectoral rates) (Taxation Act, 2009)
• Sectoral sales tax range — Approximately 1% to 20% percent (depending on goods/services category (approx — confirm category rates)) (Taxation Act, 2009)
• Sales tax filing frequency — Monthly return and remittance ((approx — confirm exact due date)) (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)) (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% percent (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.pdf)

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.