Ss Income Tax

---
name: ss-income-tax
description: "Source-cited draft: personal 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-income-tax"
  jurisdiction: "SS"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# South Sudan Personal Income Tax

## Personal income tax bands and rates

- **Tax-free threshold (monthly)** — SSP 20,000 SSP/month (monthly)  _(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)_

**Personal income tax bands and rates**  _(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)_

| Band | Monthly income range | Rate |
| --- | --- | --- |
| Band 1 | up to SSP 20,000/month | 0% |
| Band 2 | SSP 20,001 to 40,000/month | 5% |
| Band 3 | SSP 40,001 to 57,000/month | 10% |
| Band 4 | SSP 57,001 to 90,000/month | 15% |
| Band 5 | SSP 90,001 and above/month | 20% |

- **PIT bands under Financial Act 2024/2025** — Bands and rates unchanged from 2023/24  _(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)_
- **Residence test for individuals** — Resident if domiciled in South Sudan or present for 183 days or more in the tax year (approx — confirm exact day-count definition)  _(Taxation Act, 2009)_
- **Non-resident employment income** — Taxed on South Sudan-source employment income at the same PIT bands via withholding (approx — confirm)  _(Taxation Act, 2009)_
- **Collection method for employment income** — Withheld monthly by the employer (PAYE-equivalent)  _(Taxation Act, 2009, Chapter on Withholding on Wages)_
- **Wage withholding remittance deadline** — By the 15th of the month following the payroll month (approx — confirm exact day)  _(Taxation Act, 2009)_
- **Rental income (real estate sector)** — 30% percent of rental investment income, less allowable deductions (applies to businesses operating solely in the real estate sector; deductions include local council/city rate levies and mortgage interest)  _(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)_

## 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-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ss-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.