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Sierra Leone GST Guide 2026

Sierra Leone's Goods and Services Tax (GST) is a value-added tax at a standard rate of 15% on taxable supplies. Exports of goods and services are zero-rated (0%). The registration threshold is based on annual turnover. The National Revenue Authority (NRA) administers GST under the Goods and Services Tax Act. Returns are filed monthly or quarterly.

Overview — GST in Sierra Leone

GST in Sierra Leone is governed by the Goods and Services Tax Act and administered by the National Revenue Authority (NRA). The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. Businesses with annual turnover exceeding the registration threshold must register for GST. Voluntary registration is permitted for businesses below the threshold. The tax year is the calendar year, and GST returns are filed monthly or quarterly depending on turnover.

GST Rate Structure

The standard GST rate in Sierra Leone is 15% on the taxable value of supplies:

  • Standard rate — 15% on most goods and services
  • Zero-rated — 0% on exports of goods and services
  • Exempt supplies — basic foodstuffs, medical services, educational services, financial services

Zero-rated supplies allow registered businesses to reclaim input GST on related purchases. Exempt supplies do not allow input GST recovery. Input tax credits can be claimed on GST paid for business inputs used in making taxable supplies.

Registration Threshold

Businesses with annual turnover meeting or exceeding the NRA's registration threshold must register for GST. The application is submitted through NRA's online portal. Once registered, the business issues GST invoices showing the GST component separately. Businesses below the threshold may voluntarily register. Non-compliance with GST registration requirements attracts penalties.

GST Filing & Payment

GST-registered businesses must file returns monthly or quarterly depending on turnover. The GST return includes output GST on sales, input GST claims on purchases, and the net amount payable or refundable. Payment is due at the time of filing. Late filing attracts penalties and interest on unpaid tax. NRA conducts regular GST audits to verify compliance.

FAQs

Do I need to charge GST if my turnover is below the threshold?

No, registration is only compulsory if annual turnover meets or exceeds the threshold. Businesses below the threshold may voluntarily register. Unregistered businesses must not charge GST on their invoices.

Can I recover input GST?

Yes, GST-registered businesses can claim input GST on purchases used for taxable supplies. Input GST is netted against output GST.

What is the penalty for late GST filing?

Late filing attracts penalties as prescribed by NRA, plus interest on any unpaid tax.

Disclaimer

This guide provides general information about Sierra Leone GST for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Sierra Leone tax advisor or the National Revenue Authority for advice specific to your situation. InvestmentKit does not provide tax advice.