Estonia or South Sudan: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Estonia and South Sudan weigh about the same on the taxpayer.

Tax Estonia South Sudan Gap
Corporate income tax headline rate 22% 25% −3.0 points
Personal income tax top bracket 22% 0% to 20% +2.0 points
VAT standard rate 20% 18% +2.0 points

Detailed schedules

Corporate income tax

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%

South Sudan

Small business Annual revenue up to 1,000,000 SSP 10%
Medium business 1,000,001 to 30,000,000 SSP 20%
Large business Over 30,000,000 SSP 25%

Personal income tax

Estonia

n/a

South Sudan

Up to 2,000 SSP per month Matches monthly minimum wage 0%
2,001 to 5,000 SSP 5%
5,001 to 10,000 SSP 10%
10,001 to 15,000 SSP 15%
Over 15,000 SSP 20%
See the Estonia page See the South Sudan page