Sierra Leone Property Tax Calculator 2026
CGT on property, stamp duty 1%.
Sierra Leone Property Tax System
Property transactions in Sierra Leone are subject to stamp duty on transfers and capital gains tax on disposals. Stamp duty is typically 1% of the property value. CGT applies at 15% of the chargeable gain on property disposals. The principal private residence exemption may apply to an individual's main home.
2026 Rates: Stamp Duty 1%, CGT 15% of gain.
Sierra Leone Property Tax Calculator 2026
CGT on property, stamp duty 1%.
Property ValueSLLĀ 500,000,000.00
Stamp Duty (1%)SLLĀ 5,000,000.00
CGT (15% of gain)SLLĀ 22,500,000.00on SLLĀ 150,000,000.00 gain
Total TaxesSLLĀ 27,500,000.005.50% effective