Sierra Leone: what is the corporate tax rate?

30%. That is the headline rate, the one ordinary companies pay.

Sierra Leone: what is the income tax rate?

0% to 30%. Depending on the country, a flat rate or a progressive scale.

FiScore 4.6 out of 10, ranked 135th of 217: around the world average.

Sierra Leone vs World average Compare another country

Corporate 30% · Personal 0% to 30% · VAT 15% · SLE

FiScore

135th Light Heavy

Corporate income taxheadline rate

30%

20.8%

+9.2points

Personal income taxtop bracket

30%

17%

+13.0points

VATstandard rate

15%

14%

+1.0points

Corporate income tax
Regime	Rate
Sociétés résidentes standard regime Relevé de 25 % à 30 % par la loi de finances 2026	30%
Personnes physiques non résidentes Taux unique sur le revenu de source sierra-léonaise	25%

Personal income tax
Regime	Rate
Jusqu’à 600 NLe par mois Soit 7 200 NLe par an	0%
600 à 1 200 NLe	15%
1 200 à 1 800 NLe	20%
1 800 à 2 400 NLe	25%
Au-delà de 2 400 NLe	30%