About this document

Sierra Leone Tax Guide 2019 by Ian is a document available to read on EtoBox.

The National Revenue Authority is responsible for assessing and collecting domestic taxes, customs duties, and other revenues specified by law in Sierra Leone. The guide outlines the major domestic taxes administered which include: 1. Pay-As-You-Earn (PAYE) tax on employment income at rates from 0-30%. 2. Corporate Income Tax of 30% on corporate profits. 3. Capital Gains Tax of 30% on profits from the sale of capital assets. 4. Payroll Tax of Le1.5M for ECOWAS citizens and Le5M for non-ECOWAS citize

Author

Ian

Language

EN