DoubleTaxationTaxes on salary: South Sudan preliminary data
How much income tax and social contributions are paid on a salary in South Sudan, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | SSP 319,464,294 ≈ €60,000 |
|---|---|
| Income tax | SSP 50,990,087 ≈ €9,577 |
| Take-home pay | SSP 268,474,207 ≈ €50,423 |
| Employer's labour cost | SSP 319,464,294 ≈ €60,000 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 SSP 159,732,147 | €60,000 SSP 319,464,294 | €120,000 SSP 638,928,588 |
|---|---|---|---|
| Sole proprietor | SSP 22,877,229 15.9 % | SSP 45,878,658 16.0 % | SSP 91,881,517 16.0 % |
| Company | SSP 53,190,805 37.0 % | SSP 106,381,610 37.0 % | SSP 212,763,220 37.0 % |
| Sole proprietor · Presumptive tax for sole proprietors with no audited financial statements (Financial Act 2024/2025, Schedule 1 item 1.3) — turnover up to SSP 2,000,000 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Presumptive tax for sole proprietors with no audited financial statements (Financial Act 2024/2025, Schedule 1 item 1.3) — SSP 2,000,001-4,000,000 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Presumptive tax for sole proprietors with no audited financial statements (Financial Act 2024/2025, Schedule 1 item 1.3) — SSP 4,000,001-7,000,000 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Presumptive tax for sole proprietors with no audited financial statements (Financial Act 2024/2025, Schedule 1 item 1.3) — above SSP 7,000,000 | SSP 1,200,000 0.8 % | SSP 1,200,000 0.4 % | SSP 1,200,000 0.2 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover South Sudan yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 5324.404902 SSP (UN Treasury — UN operational rates of exchange, SSP per USD effective 31 Dec 2025 (in force until the next rate of 15 Jan 2026), 02/01/2026) ↗
Sources
- Laws of South Sudan — Financial Act 2024/2025 (scanned; ss. 4, 5, 8 and Schedule 1 read by OCR and checked on page images) — SSRA resources
- SSRA Circular RSS/SSRA/J/002/CG/GEN/VOL.11/005 — Operationalization of the Financial Act 2024/2025 (in force 25 Nov 2024 until repealed and replaced)
- Taxation Act 2009 R.E. 2021 (consolidated) — SSRA resources
- UN Treasury — UN operational rates of exchange (rates effective 31 Dec 2025)
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.