NSIF employee contribution (8%) is shown as a separate payroll deduction. PAYE is modeled on gross wages, while employer NSIF (17%) is shown as an additional employer cost.
NRA progressive tax (0%–20%) with an SSP 20,000 monthly exemption. NSIF is shown separately from PAYE.
Also see: South Sudan VAT Calculator
NSIF employee contribution (8%) is shown as a separate payroll deduction. PAYE is modeled on gross wages, while employer NSIF (17%) is shown as an additional employer cost.
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South Sudan uses a progressive PAYE system administered by the National Revenue Authority (NRA). The Financial Act FY 2023/24 raised the monthly exemption to SSP 20,000 and replaced the earlier three-band schedule with a five-band structure running from 0% to 20%.
Employers must withhold PAYE monthly and remit to the NRA by the 15th of the following month. Separately, the National Social Insurance Fund Act 2023 provides for 8% employee and 17% employer social insurance contributions on gross wages. These are shown separately from PAYE on this page.
The table below shows the current NRA monthly tax bands. This calculator applies the Financial Act FY 2023/24 band structure to monthly gross salary and shows the resulting PAYE, employee NSIF deduction, and employer payroll cost.
| Monthly Gross (SSP) | Rate | Tax on Band |
|---|---|---|
| SSP 0 – 20,000 | 0% | Exempt |
| SSP 20,001 – 40,000 | 5% | Up to SSP 1,000 |
| SSP 40,001 – 57,000 | 10% | Up to SSP 1,700 on this band |
| SSP 57,001 – 90,000 | 15% | Up to SSP 4,950 on this band |
| Above SSP 90,000 | 20% | 20% on excess above SSP 90,000 |
Five monthly bands apply under the Financial Act FY 2023/24: 0% up to SSP 20,000; 5% on SSP 20,001–40,000; 10% on SSP 40,001–57,000; 15% on SSP 57,001–90,000; and 20% above SSP 90,000.
Yes. The Financial Act FY 2023/24 raised the monthly exemption to SSP 20,000. PAYE starts at 5% on wages above that threshold.
Employees contribute 8% of gross salary to the National Social Insurance Fund (NSIF). Employers contribute 17%. These are separate from PAYE — social security contributions are not deductible from taxable income for PAYE purposes.
PAYE must be filed and paid to the National Revenue Authority (NRA) by the 15th of the month following the payroll month. Late payments attract penalty interest. Employers must submit a monthly PAYE return even if no tax is due for that period.
The National Revenue Authority (NRA) administers income tax collection in South Sudan. Employers are responsible for withholding PAYE from employee salaries each month and remitting to the NRA. The NRA also oversees the NSIF social insurance contributions.
South Sudan's PAYE system is relatively straightforward. The current exemption is SSP 20,000 per month, and certain approved pension contributions may be deductible under the Financial Act FY 2023/24. Verify employer-specific deductions with the NRA.
Primary materials used for the current PAYE model on this page.
This calculator models the standard payroll case. Employer-specific deductions or approved pension deductions can still vary.