South Sudan
Eastern Africa · SS · 0 treaties
What is the tax system in South Sudan?
South Sudan operates a territorial tax system. The top personal income tax rate is 20%, and the corporate tax rate is 30%.
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 20% |
| Capital gains | 10% |
| Tax system | Territorial |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What are the main tax rates in South Sudan?
- The top personal income tax rate in South Sudan is 20%. The corporate tax rate is 30%, capital gains tax is 10%, and VAT is 18%.
- Does South Sudan have tax treaties?
- South Sudan has 0 tax treaties.
- Are there withholding taxes on dividends in South Sudan?
- South Sudan has a 10% withholding tax on dividends.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- domiciled in South Sudan during the tax period
- physically present in South Sudan for 183 days or more in any tax period
- having a principal residence in Southern/South Sudan (earlier formulation in the Personal Income Tax Act 2007)
Domicile / deemed-domicile
Ceasing residency is relatively straightforward if you both leave South Sudan and are no longer domiciled or physically present 183+ days, but the domicile concept means that simply reducing days without clearly breaking domicile may not be enough.