East & Southern Africa
South Sudan: tax at a glance
A 25% corporate rate and progressive personal tax on paper, in an economy almost entirely dependent on oil revenue and subject to prolonged conflict.
Worldwide (residence-based)
Last verified July 2026Some figures indicative
The taxes
- Personal income (top)
- 20%
- Corporate income
- 25%
- Capital gains
- Included in ordinary income.
- VAT / Sales tax
- 18%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 10%
- Social security (employee)
- None
- Social security (employer)
- None
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Property tax applies in principle.
- Other
- Oil is taxed under separate production arrangements. Published figures should be treated as unreliable.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (1)
Frequently asked
What is the income tax rate in South Sudan?
The top marginal personal income tax rate in South Sudan is 20%. Progressive bands rising to 20% on higher salary income.
What is the corporate tax rate in South Sudan?
The headline corporate income tax rate is 25%.
Does South Sudan tax capital gains?
Capital gains for individuals: Included in ordinary income..