Sierra Leone

Western Africa · SL · 1 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• normal place of abode in Sierra Leone and present in Sierra Leone at any time during the year of assessment
• present in Sierra Leone for more than 182 days in any 12‑month period that commences or ends during the year of assessment
• official of the Government of Sierra Leone posted overseas during the year of assessment
• citizen of Sierra Leone, including one who is temporarily absent from Sierra Leone or has a permanent home outside Sierra Leone

Because Sierra Leone treats its citizens as tax resident even when temporarily absent or with a permanent home abroad, cleanly ending tax residency is difficult; non‑citizens can generally cease residency by leaving Sierra Leone, giving up a normal place of abode, and staying under the day‑count threshold.

Source: National Revenue Authority, Sierra Leone

Tax treaty network (1)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.