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South Sudan Finance Act 2021-22 Measures Include General 30% Business Profits Tax Rate

|Approved Changes|South Sudan
South Sudan

South Sudan reportedly implemented the tax measures of the Finance Act 2021-22 with effect from 18 July 2022. Measures include:

  • The monthly personal income tax brackets/rates are maintained as follows, but the rate for a particular bracket is applied as a flat rate instead of the rates being applied progressively:
    • up to SSP 2,000 - 0%
    • SSP 2,001 to 5,000 - 5%
    • SSP 5,001 to 10,000 - 10%
    • SSP 10,001 to 15,000 - 15%
    • SSP 15,001 and above - 20%
  • A 30% surtax on employee income is reintroduced, whic…

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