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Business taxes in South Sudan

Last checked: 20 October 2026 · Taxes

Business taxes in South Sudan rest on the Taxation Act 2009, which yearly Financial Acts amend 1,3. The Act sets business profit tax at 10%, 15% and 20% by business size 1. In May 2019 the World Bank recorded a 20% business profit tax and a 15% sales tax in Juba 2. The South Sudan Revenue Authority collects taxes. A circular in March 2026 ordered that all payments go through its e-Tax system, as reported by Eye Radio 5.
Main law
Taxation Act 2009 1
Collector
South Sudan Revenue Authority 3
Business profit tax in the Act
10% small, 15% medium, 20% large 1
Withholding on dividends, interest and royalties
10% 1
Annual return and payment due
1 April of the following year 1
Payment channel
e-Tax system only, from March 2026 5

The law

The Taxation Act 2009 covers personal income tax, business profits tax, advance tax on imported goods, withholding, excise tax and institution fees 1. Rates sit in its schedules 1.

Financial Acts change rates each year. The South Sudan Revenue Authority said its system took in the Financial Act 2024/2025 from 2 December 2024, as reported by Alhadi Hawari 3.

Rates in the Taxation Act 2009

These are the rates printed in the Act. Income bands are in Sudanese pounds (SDG) and later Financial Acts have changed several rates 1,3.

TaxRate in the Act
Personal income tax, monthly income up to SDG 300 10% 1
Personal income tax, SDG 301 to SDG 5,000 110% 1
Personal income tax, SDG 5,001 and above 115% 1
Business profit tax, small, medium and large business 110%, 15%, 20% 1
Withholding on dividends, interest and royalties 110% 1
Advance income tax on imported goods 12%, 4% or 6% 1
Excise on beer and wine, spirits, tobacco 115%, 20%, 15% 1
Excise on fuel, telecom services 15%, 10% 1

Rates reported later

In May 2019 the World Bank recorded these taxes for a business in Juba 2. The Financial Act 2024/2025 changes come from the Eye Radio report of 3 December 2024 3.

ItemRateDate
Business profit tax 220% of taxable income 2May 2019 2
Sales tax 215% of gross sales 2May 2019 2
Social security, employer and employee 217% and 8% of gross salaries 2May 2019 2
Income tax on government contract payments to residents 315%, up from 5% 3December 2024 3
Income tax on government contract payments to non-residents 320%, up from 5% 3December 2024 3
Excise on alcoholic beverages 335%, up from 30% 3December 2024 3
Excise on non-alcoholic beverages 325%, up from 20% 3December 2024 3
Excise on agricultural machinery 310%, down from 25% 3December 2024 3

Registering, filing and paying

The SSRA notice of November 2025 said operating without a TIN is a criminal offence under sections 113 and 114 of the Taxation Act 2009 4. Section 114 sets up to five years in prison, a fine of up to SDG 50,000, or both 1.

  • Register before starting business and get a tax identification number (TIN) 1.
  • File the annual return and pay by 1 April of the year after the tax period 1.
  • Individuals pay advance tax on 15 April, 15 July, 15 October and 15 January 1.
  • A taxpayer can get a two-month filing extension by applying before the due date and paying the estimated tax 1.
  • Arrears shown in the Digital Tax Information System are paid through designated commercial banks, according to an SSRA notice signed by Chol Paul Kur, as reported by Irene Jackson 4.
  • A circular from Commissioner General Moun Deng Ajuet requires payment only through the e-Tax system, with an electronic receipt for each payment. Requests for manual payment should be reported to the Ministry of Finance and Planning 5.

UN Commission finding on revenue collection

The UN Commission on Human Rights in South Sudan found in its paper of 16 September 2025 that Crawford Capital Ltd captures a large share of non-oil revenues through irregular government e-services. It said a 2019 agreement lets the company keep a 75% profit share of taxes it collects 6.

The Commission said the South Sudan Revenue Authority has been complicit in these arrangements. It recommended an end to outsourced revenue collection 6.

The Commission said it sent a draft to the government on 17 July 2025 and received a response on 11 September 2025, which is reproduced in an annex to the paper 6.

Common questions

What is the business profit tax rate in South Sudan?

The Taxation Act 2009 sets 10%, 15% and 20% for small, medium and large businesses 1. The World Bank recorded 20% for a business in Juba in May 2019 2.

When are business tax returns due?

The annual return and payment are due by 1 April of the year after the tax period 1.

How do I pay taxes to the SSRA?

Payments go through the SSRA e-Tax system, which issues an electronic receipt, under a circular reported on 14 March 2026 5.

What is the penalty for not registering for tax?

Section 114 of the Taxation Act 2009 sets up to five years in prison, a fine of up to SDG 50,000, or both 1.

Is there a withholding tax on dividends?

Yes. The Taxation Act 2009 sets 10% on dividends, interest and royalties 1.

Rules and fees change. Check the official site linked above before you apply or pay. Spotted an error? Email [email protected] with the official link.

Sources

  1. Ministry of Justice and Constitutional Affairs: Taxation Act 2009, full text (2009)
  2. World Bank: Doing Business 2020, economy profile of South Sudan, data to 1 May 2019 (2019)
  3. Eye Radio, as reported by Alhadi Hawari: SSRA announces full implementation of Finance Act 2024/2025 (3 December 2024)
  4. Eye Radio, as reported by Irene Jackson: SSRA urges timely tax filing, payments to avoid penalties (10 November 2025)
  5. Eye Radio, as reported by Obaj Okuj: Revenue authority orders e-Tax use, warns against manual payments (14 March 2026)
  6. UN Human Rights Council, Commission on Human Rights in South Sudan: Plundering a Nation, A/HRC/60/CRP.5 (16 September 2025)

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