Ss Tax Overview

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

# South Sudan Tax Overview

## South Sudan tax system at a glance

South Sudan's tax system is built on the Taxation Act, 2009 (as amended) and updated each year by an annual Financial Act. Rates and rules below reflect the Financial Act 2024/2025, assented on 25 November 2024 and operationalised by the SSRA from 2 December 2024. This is an unverified source-cited draft for a South Sudan accountant to review.

- **National tax authority** — South Sudan Revenue Authority (SSRA / NRA)  _([South Sudan Revenue Authority Act, 2016](https://nra.gov.ss/))_
- **Currency** — South Sudanese Pound (SSP)  _(Bank of South Sudan)_
- **Tax / fiscal year** — 1 July to 30 June ((approx — confirm; fiscal year used for the annual Financial Act and BPT))  _(Taxation Act, 2009)_
- **Basis of taxation** — Residents taxed on worldwide income; non-residents taxed on South Sudan-source income  _(Taxation Act, 2009)_
- **Top personal income tax rate** — 20% percent  _([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))_
- **General business profit tax (corporate) rate** — 30% ((approx — confirm; small/medium reduced rates apply to lower-turnover taxpayers)) percent  _([Taxation Act, 2009 (as amended by Finance Act 2021/2022)](https://orbitax.com/news/country/article/South-Sudan-Finance-Act-2021-2-50566))_
- **VAT / GST** — No operational VAT; South Sudan applies a sales tax instead ((VAT has been discussed/announced but is not yet implemented as of the 2024/2025 Financial Act — confirm))  _(Taxation Act, 2009)_
- **Headline sales tax rate** — 20% percent (applies to imported goods and hotel, restaurant and bar services (raised from 18%))  _(Taxation Act, 2009 (as amended by Financial Act 2023/2024))_
- **Capital gains tax rate** — 10% ((approx — confirm)) percent  _(Taxation Act, 2009)_
- **Main filing cadence (PIT/PAYE, WHT, sales tax)** — Monthly returns and remittances ((approx — confirm; BPT filed annually))  _(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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ss-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.