Tax System

Personal Income Tax:

Business Profits Tax

Dividends, interest and royalties are subject to a 10% withholding tax.

The Government of South Sudan has designated the following sectors as priority for investment, and investors in these sectors are entitled to the benefits and incentives outlined below:

• Duty exemptions: Agricultural imports – tools, equipment, machinery and tractors, pharmaceutical, animal feeds, seeds – for boosting food and cash crops productions shall be exempt from any duties and taxes for a period that shall be determined by law.
   
• Tax incentives: These include capital allowances ranging from 20% to 100%, deductible annual allowances ranging from 20% to 40%; and other depreciation allowances ranging from 8% to 20%.
   
• Special incentives: Special incentives may be granted by the Board of Directors of the South Sudan Investment Authority to investments in strategic or transformational sectors. These special incentives are only available on special applications by investments in areas designated as strategic or transformational.

Tax incentives and duties exemptions are requested through an application to the Ministry of Finance and Economic Planning which is obtained and administered by the Ministry of Investment.

To obtain further details on incentives eligibility and specific allowances, deductions, depreciations and duties exemptions, please refer to the Second Schedule of the Investment Promotion Act 2011 of South Sudan.