Moving to Sierra Leone: taxes, residence and life
How to become tax resident in Sierra Leone: personal, dividend and corporate tax, 2 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
Taxes
In Sierra Leone the top income tax rate is 30%, dividends are taxed at up to 10% and companies pay 25% corporate tax.
How to move and become tax resident
You can become tax resident in Sierra Leone from arrival once you take up residence (Permanent home in Sierra Leone, or 183 days). The typical route is Residence permit via business/investment: Visa then residence card; proof of means, housing, police record There are 2 open residence programmes in Sierra Leone — see the list below.
Living there
Freetown has a tropical monsoon climate with winter highs around 27.5 °C and summer highs around 31.5 °C. The economy grew +4.4% in 2025; the IMF forecasts 4.6% for 2026. Its passport opens about 60 countries without a visa in advance. Security: No conflict exposure.
Key facts
| Top income tax | 30% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 25% |
| 税務上の居住地 | 到着時から — Permanent home in Sierra Leone, or 183 days |
| あなたのルート | Residence permit via business/investment — Visa then residence card; proof of means, housing, police record |
| 旅券 | 60 か国へビザ免除または到着ビザで渡航可能 |
| Economic growth | +4.4% (2025), forecast 4.6% (2026) |
| 気候区分 | tropical monsoon · 27.5° / 31.5° (Freetown) |
| 戦争・紛争 | none — No conflict exposure |
| すべての自然災害 | 5.4/10 |
| 銀行の健全性 | 1.5/10 · NR |
| 財産の保護 | 2/10 |
| 冬の住宅の暖かさ | 9/10 |
Residence programmes in Sierra Leone
- Resident Permit (Employment / Business) — employment · open · 2026-10
- Dependant Resident Permit — family · open · 2026-10
Frequently asked questions
How many days do I need to spend in Sierra Leone to become tax resident?
到着時から. Permanent home in Sierra Leone, or 183 days Worldwide income
How much tax will I pay in Sierra Leone?
In Sierra Leone the top income tax rate is 30%, dividends are taxed at up to 10% and companies pay 25% corporate tax.
Which residence programmes does Sierra Leone offer?
Resident Permit (Employment / Business); Dependant Resident Permit
What is the usual way to move to Sierra Leone?
Residence permit via business/investment. Visa then residence card; proof of means, housing, police record
Compare with nearby countries
Algeria · Angola · Benin · Botswana · Burkina Faso · Burundi · Cameroon · Central African Rep. · Chad · Congo · Côte d'Ivoire · Dem. Rep. Congo
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