Not a Latitax destination
South Sudan
Frequent Financial Act rate changes and a 30% flat profit tax with no UK treaty (the 1975 UK-Sudan convention is not listed for South Sudan), so it is a place to operate from carefully, not to be tax resident in.
Income tax, top rate
Unverified25%
Top band per the Financial Act 2023/24 as reported by KPMG and EY alerts; the Act itself was not read.
Source: South Sudan National Revenue Authority - Financial Act 2023/2024 · checked 2026-09-29Capital gains
UnverifiedNot confirmed
No reliable source found for the treatment of share gains by individuals.
Source: South Sudan National Revenue Authority - Financial Act 2023/2024 · checked 2026-09-29Corporate
Unverified30%
Flat business profit tax for small, medium and large enterprises from 2023/24, per secondary reports.
Source: South Sudan National Revenue Authority - Financial Act 2023/2024 · checked 2026-09-29Inheritance
UnverifiedNone found
No inheritance tax found in available sources.
Source: South Sudan National Revenue Authority - Financial Act 2023/2024 · checked 2026-09-29Wealth tax
UnverifiedNone
No net wealth tax found.
Source: South Sudan National Revenue Authority - Financial Act 2023/2024 · checked 2026-09-29VAT
Unverified18% sales tax
Sales tax, not a full VAT. Rate from secondary reports.
Source: South Sudan National Revenue Authority - Financial Act 2023/2024 · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1South Sudan National Revenue Authority - Financial Act 2023/2024primary · checked 2026-09-29
- s2GOV.UK - Tax treaties collectionprimary · checked 2026-09-29