South Sudan capital gains tax calculator
South Sudan taxes an individual’s capital gain as investment income at a flat 20%, and the 30% state surtax on the tax paid lifts that to 26% of the gain. Shares, crypto and property pay the same rate with no holding period and no allowance. Losses offset the year’s gains and carry forward five years.
Work out the tax on a share, crypto or property disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, nets losses and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the National Revenue Authority’s tax legislation and the sources each record cites.
Current rules
The rates behind the number
The tax on a gain by year
| Tax year | Tax on the gain | State surtax on the tax | Total on the gain | Return due |
|---|---|---|---|---|
| 2021 | 20% | 30% | 26% | 1 April 2022 |
| 2022 | 20% | 30% | 26% | 1 April 2023 |
| 2023 | 20% | 30% | 26% | 1 April 2024 |
| 2024 | 20% | 30% | 26% | 1 April 2025 |
| 2025 | 20% | 30% | 26% | 1 April 2026 |
| 2026 | 20% | 30% | 26% | 1 April 2027 |
| 2027 | 20% | 30% | 26% | 1 April 2028 |
Rules by asset
| Asset | Tax on the gain |
|---|---|
| Shares and funds | 20% of the gain, plus the 30% surtax on the tax |
| Crypto | 20% of the gain, plus the 30% surtax on the tax |
| Property and land | 20% of the gain, plus the 30% surtax on the tax; no main-residence exemption |
| Other assets | 20% of the gain, plus the 30% surtax on the tax |
| Vehicles, office equipment and other depreciated business property | Taxed on the full sale price |
| Losses | Offset the year's gains, then carry forward up to five successive tax periods |
| Holding period | None: the rate is the same after one day or ten years |
Tables are built from the source records retrieved 2026-09-30; each links back to the authority page above.
Questions
South Sudan capital gains questions
How much is capital gains tax in South Sudan?
An individual's capital gain is taxed as investment income at a flat 20%. The 30% surtax on personal income tax paid applies to that tax, so the gain bears 26% in all. Shares, funds, crypto and property pay the same rate, and no holding period reduces it.
Is there a tax-free allowance or a main-residence exemption?
No. The Taxation Act 2009 has no annual exemption on capital gains and no exemption for a main home. Every disposal of shares, crypto, land or property counts in the year's gain.
Do losses reduce the tax?
Yes. A capital loss is treated as a business loss: it offsets the same year's gains first, and what is left carries forward for up to five successive tax periods against later income (sections 77(7) and 78(2)).
What is the capital gains tax rate in South Sudan?
South Sudan taxes an individual's capital gain as income under Chapter XI (Personal Income Tax) of the Taxation Act 2009. Section 57(1)(g) lists capital gains in gross income, and Schedule II item 1(b) taxes investment income at 20%. The 20% rate applies to every asset, with no separate rate for shares, crypto or property. Source: https://cms.nra.gov.ss/uploads/TAXATION_ACT_2021_R_E_CONSOLIDATED_f4f9ed8876.pdf
How is the gain worked out?
The base is the positive difference between the sale price and the cost (section 77(3) and (4)(b)): the cost is what the taxpayer paid, increased by the cost of improvements and reduced by depreciation (section 77(2)). Capital gain means income realised through the sale or other disposition of assets, including interests in immovable property and securities. No holding period, annual exemption or main-residence exemption exists in the Act. Source: https://cms.nra.gov.ss/uploads/TAXATION_ACT_2021_R_E_CONSOLIDATED_f4f9ed8876.pdf
How do capital losses carry forward?
Capital gains are recognised as business income and capital losses as business losses (section 77(7)). A business loss carries forward for up to five successive tax periods and is deductible against any income in those years (section 78(2)). Losses net against the same year's gains first. Source: https://cms.nra.gov.ss/uploads/TAXATION_ACT_2021_R_E_CONSOLIDATED_f4f9ed8876.pdf
What is the state surtax?
A surtax of 30% of the personal income tax paid is levied on every payment of personal income tax (chapter XXII and Schedule VI, inserted by the Taxation Amendment Act 2012). The tax on a gain is therefore 20% plus 30% of that 20%, an effective 26% of the gain. The proceeds are remitted to the state governments. Source: https://cms.nra.gov.ss/uploads/TAXATION_ACT_2021_R_E_CONSOLIDATED_f4f9ed8876.pdf
When is the return due?
The tax period is the calendar year (section 5, interpretation). A taxpayer files a return on or before 1 April of the following year and settles the final tax by the same date (section 63). Dividends and interest paid to a resident are withheld at 10% at payment (section 94(2)). Source: https://cms.nra.gov.ss/uploads/TAXATION_ACT_2021_R_E_CONSOLIDATED_f4f9ed8876.pdf
Are vehicles and equipment taxed differently?
Vehicles, office equipment and other tangible property that is depreciated under section 74 are taxed differently: the capital gain on these Category 2 and 3 assets is the full sale price (section 77(4)(a)). Source: https://cms.nra.gov.ss/uploads/TAXATION_ACT_2021_R_E_CONSOLIDATED_f4f9ed8876.pdf
What did the Financial Act 2023/2024 say about investment income?
The Financial Act 2023/2024, section 4(2)(f), restates the rule in the schedule it substitutes: rental income or investment income is taxed at 20%, and the Finance Act 2024/2025 left the personal income tax rates unchanged. Source: https://cms.nra.gov.ss/uploads/FINANCIAL_Act_FY_2023_2024_MAIL_97b32cab38.pdf