Not a Latitax destination
Sierra Leone
UK treaty dating from 1947; corporate tax raised to 30% for 2026 with a minimum alternate tax on all companies.
Income tax, top rate
Unverified30%
Reported top rate; not confirmed from the current Finance Act.
Source: Sierra Leone Ministry of Finance - The Finance Act 2025 · checked 2026-09-29Capital gains
UnverifiedNot confirmed
Not confirmed.
Source: Sierra Leone Ministry of Finance - The Finance Act 2025 · checked 2026-09-29Corporate
Unverified30%
Finance Act 2026 (enacted 27 Nov 2025) raised CIT from 25% to 30%, per a secondary news report; not read in the Act itself.
Source: Orbitax - Sierra Leone Parliament enacts Finance Act 2026 · checked 2026-09-29Inheritance
UnverifiedNot confirmed
Not confirmed.
Source: Sierra Leone Ministry of Finance - The Finance Act 2025 · checked 2026-09-29Wealth tax
UnverifiedNot confirmed
Not confirmed.
Source: Sierra Leone Ministry of Finance - The Finance Act 2025 · checked 2026-09-29VAT
Unverified15% GST
Reported, not confirmed.
Source: Sierra Leone Ministry of Finance - The Finance Act 2025 · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s7GOV.UK - Tax treaties collection (HMRC)primary · checked 2026-09-29
- s1Sierra Leone Ministry of Finance - The Finance Act 2025primary · checked 2026-09-29
- s2Orbitax - Sierra Leone Parliament enacts Finance Act 2026secondary · checked 2026-09-29