South Sudan
Eastern Africa · SS · 0 treaties
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 20% |
| Capital gains | 10% |
| Tax system | Territorial |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- domiciled in South Sudan during the tax period
- physically present in South Sudan for 183 days or more in any tax period
- having a principal residence in Southern/South Sudan (earlier formulation in the Personal Income Tax Act 2007)
Domicile / deemed-domicile
Ceasing residency is relatively straightforward if you both leave South Sudan and are no longer domiciled or physically present 183+ days, but the domicile concept means that simply reducing days without clearly breaking domicile may not be enough.