Sierra Leone''s Income Tax Act 2000 and the multiple Finance Acts enacted since 2010 contain various incentives to encourage private sector investment and promote the inflow of foreign capital and
Goods and Sales Tax (GST) was introduced in Sierra Leone from 1 September 2009 at a single rate of 15% on the majority of goods and services (including imports) supplied in Sierra Leone for local use
From the start date of 1st September 2009, GST is applied at a single rate of fifteen per cent (15%) on the majority of goods and services (including imports) supplied in Sierra Leone for local use or benefit.
This comprehensive blog post explores the intricacies of Value Added Tax (VAT) and sales tax in Sierra Leone. It covers VAT rates, exemptions, filing requirements, and important
In a major shift towards renewable energy adoption, the Finance Minister also revealed proposals to impose a zero-rate tax on LPG gas, energy-efficient cooking stoves, solar panels, and
Electricity access remains limited, with only 30% of the population connected nationally and less than 5% in rural areas. Supply is unreliable, tariffs are high, and the country relies heavily
The policy brief summarizes the findings and recommendations from the technical report on the impact of Goods and Services Tax (GST) and import duty exemptions for SAS technologies on boosting
For solar and other renewable energy related products, there is an import duty exemption for persons and Institutions importing these items. Any business registered in Sierra Leone and having, at least,
Even though there were no full tax levies as there were no import duty levies between 2018 and 2020, the revenue increased by more than 3-fold during the period.
The Goods and Services Tax (GST) is a value-added tax (VAT) introduced in Sierra Leone under the Goods and Services Tax Act, 2009. It is administered by the National Revenue Authority (NRA) and
PDF version includes complete article with source references. Suitable for printing and offline reading.
