Tax rate by region Sierra Leone

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The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

Sierra Leone enforces a single-rate Goods and Services Tax (GST) of 15% administered by the National Revenue Authority (NRA). Under recently enacted reforms via the Finance Act 2026, the country has explicitly formalized its cross-border digital economy framework, deeming non-resident digital services fully taxable and requiring overseas providers to appoint a local tax representative to manage their compliance. While domestic businesses handle lower registration floors, non-resident e-commerce and digital service platforms are bound by a specific annual threshold of SLE 350,000. Taxpayers face a dual compliance structure under the updated rules: structured electronic returns and transaction schedules must be submitted monthly by the 21st day of the following month, while the accompanying tax payments remain due by the final day of that month.

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Sierra Leone

Sierra Leone applies a single-rate Goods and Services Tax (GST) of 15% on most goods and services supplied for local use. The National Revenue Authority (NRA) administers GST. Sierra Leone imposed GST on digital/electronic services since 2021. 

Official government link: National Revenue Authority (NRA)

15.00%

E-products and services VAT/Sales tax rate

Tax applicable for

B2B and B2C

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

After reaching annual threshold SLE 350,000

Online registration possible

Yes 

Local representative needed

Yes

Registration procedure

Register with the Commissioner General of NRA; foreign digital service providers register under non-resident digital regime

List of digital and electronic services liable for tax

Streaming games, music, apps, films, e-books, software, and internet services

Registration threshold

SLE 350.000

Filing interval

Monthly

Filing deadline

21st of the month following the reporting period

E-invoicing requirements

Yes

Record keeping

6 years 

How-To Guides: Sierra Leone SaaS VAT

Step: 1 Threshold

Effective January 1, 2021, Sierra Leone introduced a GST collection obligation for digital platforms facilitating the sale of digital services to customers in Sierra Leone. The tax authority has yet to issue guidelines on the implementation of the new rules.

 

Effective April 1, 2023, Sierra Leone amended its GST act to, among other things, include in the scope of digital services subject to GST satellite television and online or digital gambling and betting activities.

 

Threshold:

  • Domestic: after annual taxable turnover exceeds SLL 100 million (reduced from SLL 350 million by Finance Act 2022).
  • Non-resident digital service providers: annual threshold SLE 350,000.

Step: 2 Business Registration

Register via the National Revenue Authority (NRA) using the ITAS (Integrated Tax Administration System) portal. Foreign suppliers may need to appoint a local representative if they cannot access the portal directly from abroad, though remote registration is theoretically possible.

Step: 3 TIN/VAT Number

Upon registration, businesses shall receive:

  • TIN (Taxpayer Identification Number).

  • Format: 9-digit number assigned by the NRA.

Step: 1 Standard Rate

Standard VAT (IVA) in Sierra Leone is 15%. 

Step: 2 Rate Formula

To calculate your tax amounts, use the following formula:

 

Tax Amount = Net Price x 15%

 

Step: 3 Reverse Charge (B2B)

Yes. If a foreign supplier is not registered for GST, the obligation shifts to the Sierra Leonean business customer (importer) to declare and pay the GST (Reverse Charge).

Step: 1 Selling B2C

Charge 15% GST on digital services (e.g., streaming, software, downloads) sold to consumers in Sierra Leone if you exceed the registration threshold.

Step: 2 Selling B2B

• If Registered: Charge 15% GST.
• If Not Registered: Do not charge GST. The local buyer handles the Reverse Charge.

Step: 3 Invoice Requirements

Invoices must generally include:

 

• Supplier Name, Address & TIN
• Customer Name & Address
• Date & Serial Number
• Description of Services
• GST Amount & Rate
• Currency (Usually NLe, or foreign currency converted at the prevailing Central Bank rate).

Step: 1 Filing Interval

Taxes are filed monthly.

Step: 2 Filing Deadline

The filing deadline is by the 21st day of the month following the transaction period (e.g., file January return by February 21).

Step: 3 Submission

File electronically via the NRA ITAS Portal. Payment is made via bank transfer using a Payment Reference Number (PRN) generated by the system.

Step: 4 Record Keeping

Records must be kept for 6 years.

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating Sierra Leone’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

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