Source-cited draft: tax overview for Sierra Leone (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Tax authority
National Revenue Authority (NRA)National Revenue Authority Act 2002View source ↗
Currency
New Leone (SLE / NLe); redenominated from old Leone in 2021 by removing three zeros ((approx — confirm))Bank of Sierra Leone redenomination
Tax year
Calendar year, 1 January to 31 DecemberIncome Tax Act 2000
Basis of taxation
Residence-based; residents taxed on worldwide income, non-residents on Sierra Leone-source incomeIncome Tax Act 2000
Top personal income tax rate
30Income Tax Act 2000View source ↗
Standard corporate income tax rate
30Income Tax Act 2000View source ↗
Consumption tax — Goods and Services Tax (GST)
15Goods and Services Tax Act 2009View source ↗
Social security — NASSIT contributions
15National Social Security and Insurance Trust Act 2001
Annual corporate return deadline
Within 120 days after the end of the accounting year (by 30 April for a calendar-year taxpayer) ((approx — confirm))Income Tax Act 2000
Monthly PAYE/NASSIT remittance
By the 15th day of the following monthIncome Tax Act 2000View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Sierra Leone operates a residence-based direct tax system administered by the National Revenue Authority (NRA) under the Income Tax Act 2000 (as amended). The headline taxes are personal income tax (PAYE), 30% corporate income tax, a 15% Goods and Services Tax (GST), and NASSIT social-security contributions.
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Other Sierra Leone computations in the OpenAccountants Tax Library.