There is no VAT in South Sudan, however, a sales tax is levied at the standard rate of 18% on the production of goods in South Sudan. Effective 1 January 2024, a 20% rate (increased from 18%) applies on importation of goods and provision of specified services (hotel, restaurant, and bar services) in South Sudan.

Certain goods or services are exempt if provided under an agreement with the South Sudan government, the United Nations (UN, UN specialized agencies, diplomatic missions), or other international donors, to the extent such goods or services are directly related to the diplomatic mission or donor-funded project.

Registration Threshold

The annual registration threshold for entities supplying services is SSP 12,000, whereas for domestic producers it is SSP 100,000. Non-residents with no fixed place of business in South Sudan supplying restaurant and bar services with an annual turnover of less than SSP12,000, or those that do not have a seating area for customers are exempt from sales tax.

Returns and Payments

Taxpayers are required to submit sales tax returns and make corresponding tax payments on a monthly basis within 15 days of the following month.

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