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Guide · South Sudan · Published 2026-10-11

Sales tax in South Sudan: rate, registration and filing

Sales tax in South Sudan: the 18% standard rate, who must register, what a Sales tax invoice must show, and when returns and payments are due.

  • SSP
  • Sales tax 18%
  • TIN
  • A4
  • English

The rate

The standard rate in South Sudan is 18%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.

This is a sales tax, not VAT. A 20% rate on imports and certain services is also legislated, and sources disagree on whether it is enforced.

How to register

Sales tax has no separate registration: you register as a taxpayer and receive a TIN. The Taxation Act 2009 (s.17) requires an application on the prescribed form before you start business or before your first payment under the Act falls due, and states that the Revenue Authority charges no fee for the form or for filing the application (s.17(3)).

Apply online at etax.nra.gov.ss. A business first has its registration validated at the Ministry of Justice, then registers on eTax and receives a new TIN. Revenue Authority records under any old TIN are reconciled to the new one. After registration you file and pay sales tax each month by the 15th.

Filing and paying

Registered and filed with South Sudan Revenue Authority (SSRA).

Sales tax is returned and paid by the 15th day of the month following the sale, production or service that created the liability (Taxation (Amendment No. 2) Provisional Order 2012, s.112). Tax on imports is paid before the goods are imported, or at the border at the latest.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with South Sudan Revenue Authority (SSRA) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with South Sudan Revenue Authority (SSRA).