Sierra Leone Corporate Income Tax
Detailed corporate income tax rates and rules for Sierra Leone in 2026.
Corporate TaxSLL
The standard corporate tax rate is 30%. Mining companies may be subject to different rates under mining agreements. Small businesses may qualify for simplified tax regimes.
Standard Rate
30%
How Sierra Leone Corporate Tax compares
Sierra Leone’s corporate tax rate of 30% is the 16th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Africa’s regional average of 27.1%.
Sierra Leone
30%
Africa average
27.1%
Global average
22.2%
