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Tax & Regulatory Resources

Finance Acts, revenue legislation, and regulatory documents for Sierra Leone businesses and professionals.

Sierra Leone · Official documents

Tax And Revenue Legislation

Income Tax Act 2000 as amended to Finance Act 2017

Goods and Services Tax Act 2000 as amended to Finance Act 2017

Customs Act 2011 as amended to Finance Act 2017

Extractive Industry Revenue Act 2018 - FINAL - 2022

Excise Act 1982

Revenue Administration Act 2017

Payroll Tax Act 1972

Payroll Tax Amendment Act 1974

Payroll Tax Amendment Act 2004

Stamp Duty Act (Cap 274)

Stamp Duty Fee Amendment Order 2014

The Income Tax Transfer Pricing Regulations 2021

Custom Tariff Act 1978

The Tax and Duty Exemption Act 2023

Other Regulatory Legislation

Anti-Money Laundering & Combating of Financing of Terrorism (Amendment) Act 2012

Anti-Money Laundering & Combating of Financing of Terrorism (Amendment) Act 2019

Banking Act 2019

Borrowers and Lenders Act 2014

Companies (Amendment) Act 2014

Companies Act 2009

Companies Regulations Part I

Control of Betting and Lotteries Act 1969

Copyright Act 2011

Credit Reference Act 2011

Insurance Act 2016

Mines and Minerals Act 2009

NASSIT Act 2001

National Minerals Agency Act 2012

NRA Act 2002 as amended to Finance Act 2017

Petroleum Regulatory Agency Act 2014

Petroleum (Exploration & Production) Act 2011

Petroleum (Exploration & Production) Amendment Act 2014

Public Debt Management Act 2011

Public Financial Management Act 2016

Public Private Partnership Act 2014

Sierra Leone Local Content Act 2016

Sierra Leone Small & Medium Enterprises Development Agency Act 2016

Telecommunications Act 2006

The Fiscal Management and Control Act 2017

Trade Marks Act 2014

Employment Act 2023

Bank of Sierra Leone (Amedment) Act 2023 and Forex Guidelines

NASSIT Regulations 2004

Supplementary Budget Speech 2025

Budget Speech 2026