South Sudan VAT
Calculator 2026

South Sudan applies Value Added Tax (VAT) at a standard rate of 18%. As the world's youngest nation (independent since 2011), South Sudan introduced VAT as part of establishing its tax system. The country's economy is overwhelmingly dependent on oil revenues, and VAT represents an important effort to diversify the government's revenue base. Certain goods and services are exempt from VAT, including basic food items, medical and pharmaceutical products, educational services, agricultural inputs, and financial services. Exports, primarily crude oil, are zero-rated. The National Revenue Authority (NRA) administers VAT collection. Businesses with annual turnover above the prescribed threshold must register for VAT. Monthly VAT returns are required. South Sudan faces significant challenges in VAT administration due to ongoing conflict, limited infrastructure, a large informal economy, and capacity constraints in the tax authority. The government, with support from international partners including the IMF and African Development Bank, has been working to strengthen fiscal institutions. VAT collection is primarily concentrated in Juba, the capital, and other major urban centers. Input VAT credits are theoretically available but limited in practice by the challenging administrative environment.