Africa · Tax guide
Sierra Leone
Sierra Leone taxes company profits at 25% and charges goods and services tax (GST) at 15%. Taxes are administered by the National Revenue Authority (NRA).
At a glance
- Corporate income tax
- 25%
- GST
- 15%
- Withholding on payments abroad
- 15%
Resident companies
Standard rate
Before treaty relief
Corporate income tax
Companies pay 25%, with instalments paid quarterly and the annual return due within four months of the year-end. Small businesses can pay a turnover-based tax.
GST
GST is 15%. Businesses above the registration threshold file monthly returns by the 21st, and sales are recorded on electronic cash registers.
Payments abroad
Payments to non-residents carry 15% withholding.
Key dates
- By the 21st of each monthGST return
- QuarterlyIncome tax instalments
- Within four months of the year-endAnnual income tax return
Figures and sources
3 figures- Corporate income tax rate25%Under professional review
- GST rate15%Under professional review
- Withholding on payments to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Sierra Leone based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Sierra Leone (a Sierra Leonean tax adviser) before making compliance decisions.