Sierra Leone Personal Income Tax
Detailed personal income tax rates and rules for Sierra Leone in 2026.
Income TaxSLL
Sierra Leone levies progressive income tax with rates from 0% to 30%. The first SLL 6 million (old Leones) is tax-free. Employment income is subject to PAYE withholding.
| Income Range (SLL) | Tax Rate |
|---|---|
| Le 0 – Le 6.0M | 0% |
| Le 6.0M – Le 12.0M | 15% |
| Le 12.0M – Le 18.0M | 20% |
| Le 18.0M – Le 24.0M | 25% |
| Le 24.0M+ | 30% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if present in Sierra Leone for more than 183 days in a year.
How Sierra Leone Income Tax compares
Sierra Leone’s top personal income tax rate of 30% is the 92nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Sierra Leone
30%
Africa average
32.3%
Global average
27.7%
