Sierra Leone Capital Gains Tax
Detailed capital gains tax rates and rules for Sierra Leone in 2026.
Capital GainsSLL
Capital gains are generally taxed at 25%. The gain is calculated as the difference between the disposal price and the acquisition cost.
Standard Rate
25%
Exemptions
- Gains from the sale of a primary residence
How Sierra Leone Capital Gains compares
Sierra Leone’s capital gains tax rate of 25% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Africa’s regional average of 14.1%.
Sierra Leone
25%
Africa average
14.1%
Global average
13.8%
