Sierra Leone

Transfer Pricing in Sierra Leone

Sierra Leone transfer pricing reference for the 2026 tax year, covering associated transactions, comparability, method selection, tested parties, ranges, services, intangibles and contemporaneous evidence. Use it to prepare the related-party transaction schedule, master file, local file and the separate filing calendar introduced by the Finance Act 2026. It distinguishes annual declarations from documents requested by the authority and from the new mandatory submissions. It explains the three percent transaction-value penalties and their multiple-violation cap without importing an international reporting threshold. Worked cases compare an indicator within the accepted range with an adjustment to its median and show why several defaults do not multiply the statutory cap. Prescribed gazetted formats and unresolved interpretation points remain explicit.