Tax System

Personal Income Tax:

 No Amount of Taxable Income Tax Rate
 1  <  SSDG 301  0
 2  SSDG 301 - SSDG 5,000  10%
 3  > SSDG 5,000   15%

 

Business Profits Tax

No Amount of Taxable Income Tax Rate
 1  Small Business / Enterprises  10%
 2  Medium Business / Enterprises  15%

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:

Agribusiness   Forestry
  Physical Infrastructure   Prospecting of natural resources for  
  economic use
  Social Infrastructure

  Medium to heavy manufacturing
  Industries

  Mining, quarring, energy and electricity
  petroleum and gas industries

  Transport, telecommunications, print
  and electronic media, and ICT

  Commercial banking, insurance, property  
  management, and financial institutions

  Pharmaceuticals, chemicals, and medicinal  
  and surgical industries

  Tourism and Hospitality development

 

 

  • 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.