The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type	Rate(s)	Notes
Capital Duty	Nil	There is no capital duty in South Sudan.
Payroll Tax	No	There is no payroll tax separately due by companies on their total payroll expenditure. Employers are required to withhold income tax and social security premiums on behalf of their employees under the PAYE system.
Social Security Employer Contribution	17.00%	Employers are required to contribute 17% of the monthly gross salary of employees for social security.
Social Security Employee Contribution	5%	Employees are required to contribute 5% (reduced from 8% effective 18 July 2022) of their monthly gross salary for social security, which is withheld by the employer.
Property Tax	Nil	There is no property tax in South Sudan.
Transfer Tax	Nil	There are no transfer taxes in South Sudan.
Stamp Duty	Nil	There is no stamp duty in South Sudan.
Excise Duty	5% to 20%	Excise duties are levied on a limited number of goods produced or imported in South Sudan. The rates vary depending on the type, volume, and quantity of the product. Effective 14 August 2023, hotel and restaurant services are excluded from the scope of excise duty.
Customs Duty	1%-30%	Customs duties are levied on products imported into South Sudan at rates ranging from 1%-30%.

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