Sierra Leone

Last update: 2026-05-05
SL SLELe English
Pros
Access to vast mineral wealth and agricultural land for private development and export
Low entry barriers in emerging sectors like telecommunications and renewable energy production
Duty-free access to international markets through trade agreements and specialized economic zones
Cons
Financial instability and capital erosion from high inflation rates and currency volatility
Significant operational cost increases due to severe infrastructure deficits in power supply and logistics
Business security risks and contract enforcement issues from weak rule of law and corruption
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 7.3 PRIVACY GRADE
i 3.1 VERY LOW TAX
i 2 CRYPTO HAVEN
i 1.7 DIVIDEND PIPELINE
i 1.6 HOLDING
i 0.9 EASY CITIZENSHIP
VERYLOW TAX 3.1/10 HOLDING 1.6/10 DIVIDENDPIPELINE 1.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 7.3/10 EASYCITIZENSHIP 0.9/10
01/08

Will Sierra Leone tax what you earn?

income tax tax residency territorial system

NO. Sierra Leone doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will Sierra Leone tax what you own?

capital gains wealth tax inheritance dividends interest

NO. Sierra Leone doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
UNREGULATED
Fallback rate
30%
The Bank of Sierra Leone (BSL) does not recognize cryptocurrency as legal tender and has issued warnings regarding its use. There is no specific 'Crypto Tax Law'; however, the National Revenue Authority (NRA) applies general tax principles. Under the Finance Act 2013 and the Income Tax Act 2000, gains from the disposal of 'chargeable assets' are subject to a Capital Gains Tax (CGT) of 30%. Swapping one crypto-asset for another is considered a disposal where consideration is received 'in kind', making it a taxable event. Professional trading is treated as business income, which is taxed at the top marginal rate of 30% for residents.
Crypto-to-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Sierra Leone?

corporate tax criminal liability public registry VAT IP box

YES. Sierra Leone has no corporate income tax and no criminal liability for misuse of corporate assets: fiscally and legally weightless. The catch: corporate registries are public, so your name as shareholder shows up in a search portal. The state doesn't tax you and doesn't prosecute you; it just exposes you.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
NO CRIMINAL LIABILITY
N/A - Civil Matter / Companies Act 2009, Section 240
In Sierra Leone, which follows the Common Law tradition, the misuse of corporate assets by a sole director who is also the sole shareholder of a solvent company is treated as a civil breach of fiduciary duty rather than a criminal offense. Under Section 240 of the Companies Act 2009, such actions trigger civil liabilities, including the duty to account for profits or indemnify the company for losses. Criminal charges for 'fraudulent conversion' under Section 20 of the Larceny Act 1916 typically fail in this scenario because the 'directing mind and will' of the company (the sole shareholder) has consented to the act, thereby negating the 'dishonesty' and 'lack of consent' required for a criminal conviction, provided the company remains solvent and no creditors are defrauded.
Shareholders privacyi
PUBLIC PAYWALL
Corporate Affairs Commission (CAC)
Directors privacyi
PUBLIC PAYWALL
Corporate Affairs Commission (CAC)
Incorporation costi
Private Limited Company (Ltd)
Private Company Limited by Shares
Government Registration & Statutory Fees (CAC, Name Search, TIN) USD 142
Professional Incorporation Services (Legal & Consultancy) USD 1,425
Total USD 1,567
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is Sierra Leone good for your holding company?

treaty network participation exemption withholding

NO. Sierra Leone doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
NONE
no dividend participation exemption regime
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · SL 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with SL.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Sierra Leone?

exit tax territorial system dual citizenship

SOME. Sierra Leone taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Sierra Leone protect your privacy?

info exchange corporate registries

YES. Sierra Leone has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 0/10 active · 2 pending
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Sierra Leone itself a liability?

blacklists FATF standing

NO. Sierra Leone carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Sierra Leone?

press freedom crypto CBDC EU

PARTLY. Sierra Leone scores in the middle band of the RSF press-freedom index (rank #56): civil society operates but the boundaries are real. Crypto sits in the standard regulated tier.

Press freedom · RSF indexi
56/180
score 66 · ↑ 8 ranks year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Sierra Leone. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.