West & Central Africa
Sierra Leone tax rates 2026
A 25% corporate rate and progressive personal tax to 30%, with mining royalties and donor support forming much of the fiscal base.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
| Personal income (top) | 30%Progressive bands rising to 30% on higher income. |
|---|---|
| Corporate income | 25% |
| Capital gains | Included in ordinary income. |
| VAT / GST | 15% |
| Dividends (WHT) | 15% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 25% |
| Social security (employee) | 5% |
| Social security (employer) | 10% |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Property rates apply at municipal level. |
| Other | A minimum turnover tax applies where corporate profits are low. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.