Assessing the Taxation Issues Impacting the Mobile Sector in South Sudan

Over the past decade, South Sudan’s mobile market has expanded significantly due to substantial investments by mobile operators in enhancing mobile broadband networks. This increased access to mobile communications has supported livelihoods and socio-economic development, becoming crucial for accessing information and life-saving assistance in the country.

Despite this progress, South Sudan still faces significant challenges in fully leveraging mobile technology for inclusive growth and improved service delivery. A major issue is the current tax regime, which imposes a high tax burden on mobile operators and consumers, deterring investment and hindering mobile service adoption. This report:

• Offers recommendations to establish a more balanced tax regime to encourage sector development and increase mobile service adoption in the country.

• Provides an overview of the development of South Sudan’s mobile sector and highlights the potential for further growth.

• Identifies key taxation issues that could impede mobile operators’ investment and the take-up of mobile services by consumers, essential for the growth of the sector.