- Brackets updated
Full refresh β brackets, WHT/CGT/NASSIT, CIT 30%, authority URL, filing deadline, residency 182, treaty_count 4, sources and prose (http://webtestcms.nra.gov.sl/uploads/The_Finance_Act_2026_121df05d9b.pdf) Source
Top income tax
30.0%
Worldwide system
Corporate tax
30.0%
GST
15.0%
standard rate
Tax residency
182 days
4 tax treaties
Sierra Leone tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income; non-residents pay tax on Sierra Leone-source income. The calendar year is the default year of assessment (substituted years with Commissioner-General approval). Employment income is collected through PAYE; business and investment income is self-assessed. Goods and Services Tax (GST) is charged at 15% on most taxable supplies. NASSIT social security contributions are 5% (employee) and 10% (employer) on basic salary, deductible for PAYE.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 30.0%
- GST
- 15.0%
- Capital gains tax
- 25.0% Capital gains tax is 25% of the chargeable gain on disposal of chargeable assets (Income Tax Act sections 57β61). Small gains below the minimum chargeable income threshold and several reorganisation and family transfers are exempt.
- Social security (employee)
- 5.0%
- Social security (employer)
- 10.0%
- Dividend withholding
- 20.0%
- Interest withholding
- 20.0%
- Royalty withholding
- 25.0%
- Treaty count
- 4
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| SLE 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| SLE 0 | SLE 7,200 | 0.0% |
| SLE 7,200 | SLE 14,400 | 15.0% |
| SLE 14,400 | SLE 21,600 | 20.0% |
| SLE 21,600 | SLE 28,800 | 25.0% |
| SLE 28,800 | and above | 30.0% |
Tax residency
- Days threshold
- 182 days
- Residency rules
- An individual is generally resident if present in Sierra Leone for an aggregate of 182 days or more in any 12-month period that begins or ends in the year, if a citizen (including temporarily abroad), or if a Government of Sierra Leone employee posted abroad. Companies incorporated in Sierra Leone or managed and controlled there are resident. Temporarily resident rules can limit worldwide taxation for certain non-citizens during their first four years.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 β 12-31
- Filing deadline
- April 30
Sources
- Finance Act 2026 (Sierra Leone Gazette) (accessed Oct 9, 2026) CIT 30%; WHT on dividends, interest and management fees 20%; rent WHT 15%; transfer-pricing documentation
- NRA β Income Tax overview (accessed Oct 9, 2026) Scope of income tax, collection methods, annual return filing within 120 days (30 April for calendar year)
- NRA Tax Guide 2022 (accessed Oct 9, 2026) Resident PIT/PAYE bands, CIT, GST, capital gains, NASSIT, residency tests, withholding table
- PwC β VAT in Africa (Sierra Leone) (accessed Oct 9, 2026) 15% GST on taxable supplies; registration threshold cross-check
- OECD β Sierra Leone treaty peer review (accessed Oct 9, 2026) Three bilateral DTAs (Norway, South Africa, United Kingdom) plus ECOWAS Supplementary Act
Change history
-
-
- Brackets updated
Full refresh β brackets, WHT/CGT/NASSIT, CIT 30%, authority URL, filing deadline, residency 182, treaty_count 4, sources and prose (http://webtestcms.nra.gov.sl/uploads/The_Finance_Act_2026_121df05d9b.pdf) Source
-
- Brackets updated
Full refresh β brackets, WHT/CGT/NASSIT, CIT 30%, authority URL, filing deadline, residency 182, treaty_count 4, sources and prose (http://webtestcms.nra.gov.sl/uploads/The_Finance_Act_2026_121df05d9b.pdf) Source
-
- Brackets updated
Full refresh β brackets, WHT/CGT/NASSIT, CIT 30%, authority URL, filing deadline, residency 182, treaty_count 4, sources and prose (http://webtestcms.nra.gov.sl/uploads/The_Finance_Act_2026_121df05d9b.pdf) Source
-
- Brackets updated
Full refresh β brackets, WHT/CGT/NASSIT, CIT 30%, authority URL, filing deadline, residency 182, treaty_count 4, sources and prose (http://webtestcms.nra.gov.sl/uploads/The_Finance_Act_2026_121df05d9b.pdf) Source
-
- Brackets updated
Full refresh β brackets, WHT/CGT/NASSIT, CIT 30%, authority URL, filing deadline, residency 182, treaty_count 4, sources and prose (http://webtestcms.nra.gov.sl/uploads/The_Finance_Act_2026_121df05d9b.pdf) Source
-
- Brackets updated
Full refresh β brackets, WHT/CGT/NASSIT, CIT 30%, authority URL, filing deadline, residency 182, treaty_count 4, sources and prose (http://webtestcms.nra.gov.sl/uploads/The_Finance_Act_2026_121df05d9b.pdf) Source
-
- Brackets updated
Full refresh β brackets, WHT/CGT/NASSIT, CIT 30%, authority URL, filing deadline, residency 182, treaty_count 4, sources and prose (http://webtestcms.nra.gov.sl/uploads/The_Finance_Act_2026_121df05d9b.pdf) Source
-
- Brackets updated
Full refresh β brackets, WHT/CGT/NASSIT, CIT 30%, authority URL, filing deadline, residency 182, treaty_count 4, sources and prose (http://webtestcms.nra.gov.sl/uploads/The_Finance_Act_2026_121df05d9b.pdf) Source
-
- Brackets updated
Full refresh β brackets, WHT/CGT/NASSIT, CIT 30%, authority URL, filing deadline, residency 182, treaty_count 4, sources and prose (http://webtestcms.nra.gov.sl/uploads/The_Finance_Act_2026_121df05d9b.pdf) Source