Ss Vat Gst

---
name: ss-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "SS"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# South Sudan VAT / GST

## Sales tax (no operational VAT)

- **VAT / GST** — No operational VAT or GST — South Sudan uses a sales tax ((VAT announced/under discussion but not implemented — confirm status)) (VAT announced/under discussion but not implemented — confirm status)  _(Taxation Act, 2009)_
- **Standard sales tax rate** — 20 percent (applies to imported goods and to hotel, restaurant and bar services (raised from 18%))  _([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](https://www.ey.com/en_gl/technical/tax-alerts/south-sudan-enacts-financial-act-2023-2024))_
- **Sales tax base / scope** — Imported goods, locally produced goods, and certain services (hotels, restaurants, bars, telecoms) ((approx — confirm full list of taxable services and any 1%-20% sectoral rates)) (approx — confirm full list of taxable services and any 1%-20% sectoral rates)  _(Taxation Act, 2009)_
- **Sectoral sales tax range** — Approximately 1% to 20% percent (depending on goods/services category (approx — confirm category rates))  _(Taxation Act, 2009)_
- **Sales tax filing frequency** — Monthly return and remittance ((approx — confirm exact due date)) (approx — confirm exact due date)  _(Taxation Act, 2009)_
- **Input tax credit / reverse charge** — No VAT-style input credit or reverse charge (sales tax is not creditable) ((approx — confirm; cascading sales tax, not VAT)) (approx — confirm; cascading sales tax, not VAT)  _(Taxation Act, 2009)_
- **Excise duty (separate from sales tax)** — Excise applies to e.g. tobacco/nicotine products 100%, vehicles 25%, cosmetics 25%, waters 15%, lotteries/gaming 10% percent  _([Financial Act 2024/2025, Schedule 2 — https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf](https://assets.kpmg.com/content/dam/kpmg/ke/pdf/tax/2025/KPMG%20Tax%20Alert%20-%20The%20Enactment%20of%20the%20South%20Sudan%20Financial%20Act.pdf))_

South Sudan does not operate a value-added tax. Instead it levies a sales tax under the Taxation Act, 2009 on imported goods and on hotel, restaurant and bar services. A VAT has been discussed but is not yet in force as of the Financial Act 2024/2025.

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