Sierra Leone VAT / Sales Tax
Detailed vat / sales tax rates and rules for Sierra Leone in 2026.
VAT / Sales TaxSLL
Goods and Services Tax (GST) is levied at 15% on taxable supplies. Essential goods and services are exempt. Exports are zero-rated.
Standard Rate
15%
Registration Threshold
SLL 350,000,000 annual turnover
Reduced Rates
0% — Exports, basic food items, medical supplies
How Sierra Leone VAT / Sales Tax compares
Sierra Leone’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.
Sierra Leone
15%
Africa average
15.2%
Global average
13.7%
