Article Index
Page 7 of 10
6. Land Tax in South Sudan
Under the Taxation Act of 2009, individuals are subject to capital gains tax included as part of gross income. There is no stamp duty payable in South Sudan. Rental income is levied at the rate of 10% withheld at the source by the person paying such rent to the individual or legal entity. In a nut shell the tax regime of South Sudan still leaves a lot to be desired mainly because of the fact that it is a new state and also characterized by civil unrest making it difficult to put in place and enforce tax laws.