SL · Africa · SLL
Sierra Leone
Tax rates
Income Tax
30%
Top rate, progressive scale
Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
15%
Standard rate
Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01Capital Gains Tax
25%
Wealth Tax
0%
Not levied
Source: Sierra Leone National Revenue Authority — Tax Laws & Regulations (official index) · as of 2026-07-18
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2021 national income tax for Sierra Leone using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| SLL 0 | 0% |
| SLL 7,200,000 | 15% |
| SLL 14,400,000 | 20% |
| SLL 21,600,000 | 25% |
| SLL 28,800,000 | 30% |
Non-resident individuals are instead taxed at a flat 25% on chargeable income.
Sierra Leone taxes resident individuals' chargeable income (PAYE) under a progressive schedule of 0%, 15%, 20%, 25%, and 30%, with the top rate applying above Le 28,800,000 of annual chargeable income (Le 2,400,000 monthly). Non-resident individuals are instead taxed at a flat 25%.
VAT
In practice
- Filing
The Goods and Services Tax Act 2009's registration threshold for taxable supplies is Le 500,000, set by a 2024 amendment to the Act; a business whose taxable supplies reach or are expected to reach that level must register with the National Revenue Authority.
Source: Sierra Leone Finance Act, 2024 (National Revenue Authority) — s.13, amending the Goods and Services Tax Act 2009 · as of 2024-01-01
Capital Gains Tax
Capital gains tax is a flat 25% on gains from the disposal of a chargeable asset, per the Finance Act 2021 amendment to Sierra Leone's Income Tax Act 2000.
Wealth Tax
No net wealth tax is levied in Sierra Leone. The National Revenue Authority's official tax-laws index enumerates every tax act in force — the NRA Act 2022, Finance Acts 2006-2026, Income Tax Act 2000, GST Act 2009, Customs Act 2011, Extractive Industry Revenue Act 2018, Excise Act 1982, Revenue Administration Act 2017, Payroll Tax Amendment Acts, Stamp and Duty Act, and Tax and Duty Exemption Act 2023 — with no wealth, net-worth, or capital tax act listed.