These include capital allowances ranging from 20% to 100%, deductible annual allowances ranging from 20% to 40%; and other depreciation allowances ranging from 8% to 20%.
Special incentives may be granted by the Board of Directors of the South Sudan Investment Authority to investments in strategic or transformational sectors.
These special incentives are only available on special applications by investments in areas designated as strategic or transformational.
Tax incentives and duties exemptions are requested through an application to the Ministry of Finance and Economic Planning and when obtained are administered by the South Sudan Investment Authority.
To obtain further details on incentives eligibility and specific allowances, deductions, depreciations and duties exemptions, please refer to the Second Schedule of the Investment Promotion Act 2009 of South Sudan.