Sierra Leone Tax & Investment Guides
16 guides covering Sierra Leone taxation, progressive PAYE 0–30% (5 brackets), corporate income tax 25% standard (10% agricultural), GST 15% standard (0% exports), NASSIT 5% employee + 10% employer, CGT on property, stamp duty, rental income, and key investment topics for 2026.
Personal Tax & Residency
Progressive PAYE 0–30% across 5 brackets, tax-free SLL 6,000,000/year, 183-day residency rule, DTTs
Sierra Leone Personal Tax Guide 2026 — PAYE 0–30% Progressive, 5 Brackets
Sierra Leone personal income tax (PAYE). Progressive rates 0%, 15%, 20%, 25%, 30% across 5 annual brackets. Tax-free threshold SLL 6,000,000/year. National Revenue Authority (NRA) administration for 2026.
Sierra Leone Tax Residency Guide 2026 — 183-Day Rule, Source Rules, DTTs
Sierra Leone tax residency. 183-day physical presence test, permanent home criterion, source of income rules, and double tax treaties for 2026.
VAT & Indirect Tax
GST 15% standard rate, 0% exports, registration threshold, filing requirements
Sierra Leone Tax Filing Guide 2026 — NRA Online Portal, Self-Assessment, Quarterly Instalments, TIN
filing taxes in Sierra Leone. NRA online portal, self-assessment returns, quarterly instalment payments, penalties for late filing, Tax Identification Number (TIN), and compliance deadlines for 2026.
Sierra Leone GST Guide 2026 — 15% Standard Rate, 0% Exports
Sierra Leone Goods and Services Tax (GST). Standard rate 15%, zero-rated exports, registration threshold, filing requirements, and compliance for 2026.
Business & Corporate Tax
CIT 25% standard, 10% agricultural, company types, cross-border taxation
Sierra Leone Business Registration Guide 2026 — Company Types, NRA TIN, Permits
registering a business in Sierra Leone. Office of the Administrator and Registrar-General, company types (Ltd, LLC, External Company), NRA TIN registration, business operating permits, and compliance for 2026.
Sierra Leone Corporate Tax Guide 2026 — CIT 25% Standard, 10% Agricultural
Sierra Leone corporate income tax. Standard CIT 25% for resident companies, 10% for agricultural businesses, capital allowances, and compliance requirements for 2026.
Sierra Leone Cross-Border Tax Guide 2026 — Transfer Pricing, DTTs, WHT
Sierra Leone cross-border taxation. Transfer pricing rules, thin capitalisation, double tax treaties, and withholding tax rates for dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
Dividends WHT, interest WHT, crypto as ordinary income, pension NASSIT
Sierra Leone Capital Gains Tax Guide 2026 — CGT on Property
Sierra Leone capital gains tax. CGT applies to gains from disposal of property and chargeable assets. Principal residence relief, rollover relief, and compliance rules for 2026.
Sierra Leone Crypto Tax Guide 2026 — Taxed as Ordinary Income
Sierra Leone cryptocurrency taxation. Crypto is taxed as ordinary income under NRA guidance. Disposal of digital assets triggers income tax at progressive rates. Mining, staking, airdrops, and DeFi income are taxable for 2026.
Sierra Leone Investment Income Guide 2026 — Dividends WHT, Interest WHT
Sierra Leone investment income taxation. Dividends withholding tax, interest withholding tax, capital gains on investments, Treasury bills, and mutual funds for 2026.
Sierra Leone Pension Guide 2026 — NASSIT Pension, Retirement Age 60
Sierra Leone pensions. NASSIT defined-benefit scheme, retirement age 60, invalidity and survivor benefits, pension calculation, and retirement planning for 2026.
Property & Wealth Tax
CGT on property, stamp duty, rental income PAYE, no annual wealth tax
Sierra Leone Inheritance & Gift Tax Guide 2026 — No Inheritance Tax
Sierra Leone inheritance and gift tax. No inheritance tax or estate duty. Gift tax may apply. Intestate succession, wills, and probate for 2026.
Sierra Leone Property Tax Guide 2026 — CGT, Stamp Duty
Sierra Leone property tax. CGT on property disposals, stamp duty on transfers, registration fees, and compliance requirements for 2026.
Sierra Leone Rental Income Guide 2026 — Rental PAYE
Sierra Leone rental income taxation. Rental income is taxed under PAYE rules, allowable deductions for expenses, vacant property rules, and compliance for 2026.
Sierra Leone Wealth Tax Guide 2026 — No Annual Wealth Tax
Sierra Leone wealth tax. Sierra Leone does not impose an annual net wealth tax. No net worth tax, no solidarity surcharge, no wealth-based levies for 2026.
Employment & Social Security
NASSIT 5% employee + 10% employer, pension contributions, social insurance
Sierra Leone Calculators (6)
Free calculators for Sierra Leone salary, tax, and personal finance.
Sierra Leone Salary
Net pay after PAYE 0–30%, NASSIT 5%.
Sierra Leone GST
GST 15% standard rate calculator.
Sierra Leone Corporate Tax
CIT 25%, agricultural 10%.
Sierra Leone Property Tax
CGT + stamp duty on property.
Sierra Leone Social Insurance
NASSIT 5%+10% contributions.
Sierra Leone Income Tax
PAYE 0–30% bracket calculator.