OpenAccountants/Sierra Leone/Sierra Leone VAT / GST

Sierra Leone VAT / GST

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: vat / gst for Sierra Leone (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

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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Key figures — Sierra Leone, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Standard GST rate

15Goods and Services Tax Act 2009View source ↗

GST on imports

15Goods and Services Tax Act 2009View source ↗

Zero-rated supplies

0Goods and Services Tax Act 2009

Exempt supplies

Basic foodstuffs, financial services, education, medical services and similar items are exempt (approx — confirm)Goods and Services Tax Act 2009

Registration threshold

100,000Goods and Services Tax Act 2009

Filing frequency

Monthly GST returns (approx — confirm)Goods and Services Tax Act 2009

Return and payment deadline

By the last working day of the month following the tax period (approx — confirm)Goods and Services Tax Act 2009

Input tax credit

Registered persons may credit input GST against output GST on taxable suppliesGoods and Services Tax Act 2009

Reverse charge on imported services

Recipients of services from non-resident suppliers self-account for GST under the reverse-charge mechanism (approx — confirm)Goods and Services Tax Act 2009

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Goods and Services Tax (GST)

Sierra Leone levies a single-rate Goods and Services Tax (GST), a VAT-style consumption tax introduced in 2010 and administered by the NRA under the Goods and Services Tax Act 2009. There is no separate sales tax.

Standard GST rate — 15 percent (Goods and Services Tax Act 2009)
GST on imports — 15 percent (applied to imported goods and services for local use) (Goods and Services Tax Act 2009)
Zero-rated supplies — 0 percent (Exports and certain supplies are zero-rated (approx — confirm)) (Goods and Services Tax Act 2009)
Exempt supplies — Basic foodstuffs, financial services, education, medical services and similar items are exempt (approx — confirm) (Goods and Services Tax Act 2009)
Registration threshold — 100,000 NLe (Annual taxable turnover of NLe 100,000 or more (approx — confirm)) (Goods and Services Tax Act 2009)
Filing frequency — Monthly GST returns (approx — confirm) (Goods and Services Tax Act 2009)
Return and payment deadline — By the last working day of the month following the tax period (approx — confirm) (Goods and Services Tax Act 2009)
Input tax credit — Registered persons may credit input GST against output GST on taxable supplies (Goods and Services Tax Act 2009)
Reverse charge on imported services — Recipients of services from non-resident suppliers self-account for GST under the reverse-charge mechanism (approx — confirm) (Goods and Services Tax Act 2009)

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Goods and Services Tax (GST)

Standard GST rate — 15 percent (Goods and Services Tax Act 2009)

GST on imports — 15 percent (applied to imported goods and services for local use) (Goods and Services Tax Act 2009)

Zero-rated supplies — 0 percent (Exports and certain supplies are zero-rated (approx — confirm)) (Goods and Services Tax Act 2009)

Exempt supplies — Basic foodstuffs, financial services, education, medical services and similar items are exempt (approx — confirm) (Goods and Services Tax Act 2009)

Registration threshold — 100,000 NLe (Annual taxable turnover of NLe 100,000 or more (approx — confirm)) (Goods and Services Tax Act 2009)

Filing frequency — Monthly GST returns (approx — confirm) (Goods and Services Tax Act 2009)

Return and payment deadline — By the last working day of the month following the tax period (approx — confirm) (Goods and Services Tax Act 2009)

Input tax credit — Registered persons may credit input GST against output GST on taxable supplies (Goods and Services Tax Act 2009)

Reverse charge on imported services — Recipients of services from non-resident suppliers self-account for GST under the reverse-charge mechanism (approx — confirm) (Goods and Services Tax Act 2009)