25% standard rate (separate fiscal regime for oil and mining companies); tax system still developing since 2011 independence.
Progressive, 0% to 20% on monthly income.
18% VAT (introduced but system still being fully implemented).
An individual is resident if they have their habitual abode in South Sudan, confirmed via TaxAtlas. A company is resident if incorporated in South Sudan; resident companies pay tax on worldwide income, while a non-resident company pays tax only on South Sudan-source profits, confirmed via a specialist Africa-business-law source (Addleshaw Goddard). There are no exchange controls, though significant foreign exchange transactions must be reported to the central bank.
No Controlled Foreign Company regime was identified in available sources this session. This is a genuine gap rather than a confirmed absence, consistent with South Sudan's tax system still being actively developed following independence in 2011.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring South Sudan residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with South Sudan accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Sources genuinely conflict here, and the more specific claim is preferred: TaxAtlas states South Sudan has not yet established any double taxation agreements, while BRITACOM (the Belt and Road Initiative Tax Administration Cooperation Mechanism, of which South Sudan is a Council member) specifically names signed tax treaties with Morocco and the United Arab Emirates. Given BRITACOM's claim is specific and named rather than a blanket assertion, it is treated as the more reliable indicator that South Sudan's treaty network - while still very much in an early, expanding stage consistent with the country's young tax administration - is not literally zero. No US tax treaty exists.