Ss Corporate Income Tax

---
name: ss-corporate-income-tax
description: "Source-cited draft: corporate income tax for South Sudan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ss-corporate-income-tax"
  jurisdiction: "SS"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# South Sudan Corporate Income Tax

## South Sudan Corporate Income Tax

## Business profit tax (corporate) rates

- **BPT overview** — Companies are subject to Business Profit Tax (BPT) under the Taxation Act, 2009. Rates are tiered by taxpayer size/turnover, with a general (large-taxpayer) rate of 30%. Oil and mining operations are governed by separate fiscal regimes.  _(Taxation Act, 2009)_
- **Small taxpayer BPT rate** — 10 percent (approx — confirm current turnover bands for small taxpayers)  _(Taxation Act, 2009)_
- **Medium taxpayer BPT rate** — 15 percent (approx — confirm)  _(Taxation Act, 2009)_
- **General / large taxpayer BPT rate** — 30 percent  _(Taxation Act, 2009 (as amended by Finance Act 2021/2022), https://orbitax.com/news/country/article/South-Sudan-Finance-Act-2021-2-50566)_
- **Tax base** — Taxable profit / net profit of the business organisation  _(Taxation Act, 2009)_
- **Real estate sector BPT** — 30% on rental income, less allowable deductions percent  _(Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf)_
- **Advance BPT on imported goods** — 4% on all imported goods (food and non-food alike) percent (reintroduced as advance payment of BPT, creditable against BPT)  _(Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf)_
- **Advance BPT — sole proprietor, turnover up to SSP 2,000,000** — NIL (for entrepreneurs/sole proprietors without audited financial statements)  _(Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf)_
- **Advance BPT — turnover SSP 2,000,001 to 4,000,000** — SSP 400,000 (fixed) SSP/year  _(Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf)_
- **Advance BPT — turnover SSP 4,000,001 to 7,000,000** — SSP 800,000 (fixed) SSP/year  _(Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf)_
- **Advance BPT — turnover over SSP 7,000,000** — SSP 1,200,000 (fixed) SSP/year  _(Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf)_
- **Withholding tax on dividends** — 10% (final tax) percent  _(Taxation Act, 2009, Chapter on Withholding on Interest, Dividends and Royalties, https://cms.nra.gov.ss/uploads/South_Sudan_Taxation_Act_2009_fc9418fd5d.pdf)_
- **Withholding tax on interest** — 10% (final tax) percent  _(Taxation Act, 2009, Chapter on Withholding on Interest, Dividends and Royalties, https://cms.nra.gov.ss/uploads/South_Sudan_Taxation_Act_2009_fc9418fd5d.pdf)_
- **Withholding tax on royalties** — 10 percent  _(Taxation Act, 2009, Chapter on Withholding on Interest, Dividends and Royalties, https://cms.nra.gov.ss/uploads/South_Sudan_Taxation_Act_2009_fc9418fd5d.pdf)_
- **Withholding tax on rent and ancillary services** — 20 percent (now includes services ancillary to rent (room service, housekeeping, DSTV, etc.))  _(Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf)_
- **WHT on government contract payments — residents** — 15 percent (increased from 5% to 15%)  _(Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf)_
- **WHT on government contract payments — non-residents** — 20 percent (increased from 5% to 20%)  _(Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf)_
- **WHT on mobile money commission to dealers/agents** — 10 percent  _(Financial Act 2024/2025, https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf)_
- **BPT annual return and payment** — Annual BPT return filed for the fiscal year (FY ending 30 June) (approx — confirm exact due date; quarterly advance payments may apply)  _(Taxation Act, 2009)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ss-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ss-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.