Tax residency in South Sudan
How to become a tax resident — and how hard it is to leave.
How difficult is it to become a tax resident of South Sudan?
Becoming a tax resident in South Sudan is considered hard. The country operates a territorial tax system.
Common questions
- Does South Sudan have an exit tax?
- South Sudan does not have an exit tax.
- What is the top personal income tax rate in South Sudan?
- The top personal income tax rate in South Sudan is 20%.
How to become a tax resident
- 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)
hard to get residency
South Sudan only offers standard visas and employer-sponsored work permits, with no dedicated residence, investment, or digital-nomad route for a self-funded foreign individual to settle long term.
How to break residency
moderate to leave Domicile / deemed-domicile applies
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.
“Who is a resident individual? An individual who is domiciled in South Sudan or is physically present in South Sudan for 183 days or more in any tax period is a resident individual. Who is required to pay personal income tax? All resident and non-resident individuals who have earned or received income are required to pay personal income tax. Yes, a resident individual is required to pay personal income tax on income from South Sudan sources as well as foreign sources income while a non-resident individual is required to pay tax only on South Sudan sources income.” — Revenue Authority of the Republic of South Sudan (via Ministry of Finance and Economic Planning / Taxation Headquarters)
Estimate — confirm against the linked sources. See methodology.