AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Africa

Sierra Leone

Sierra Leone applies progressive personal income tax. Corporate tax is 25% (30% mining).

Personal income tax

0–35%
Top marginal rate / range

Corporate tax

25% (30% mining)
Standard rate

VAT / Sales tax

15% GST
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • FilingMarch 31
Official Tax Authority National Revenue Authority
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Sierra Leone's official tax authority (linked above) or a qualified tax professional before making any decision.