Moving to Sierra Leone: taxes, residence and life
How to become tax resident in Sierra Leone: personal, dividend and corporate tax, 2 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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.
Key facts
| Top income tax | 30% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 25% |
| Fiscale woonplaats | vanaf aankomst — Permanent home in Sierra Leone, or 183 days |
| Gebruikelijke verblijfsroute | Residence permit via business/investment — Visa then residence card; proof of means, housing, police record |
| Klimaattype | tropical monsoon · 27.5° / 31.5° (Freetown) |
Residence programmes in Sierra Leone
Active programmes
- Resident Permit (Employment / Business) — employment · 2026-10
- Dependant Resident Permit — family · 2026-10
Frequently asked questions
How many days do I need to spend in Sierra Leone to become tax resident?
vanaf aankomst. 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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