Interactive Solutions
Tax Calendar
2026
Every filing deadline for Sierra Leone businesses. Filter by obligation, export to your calendar, stay compliant.
Sierra Leone · National Revenue Authority
Upcoming Deadlines
Next 3 obligations
6
days
July 15
Jun PAYE Remittance
PAYE
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Jun.
6
days
July 15
Jun Withholding Tax Remittance
Withholding Tax
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Jun.
12
days
July 21
Jun GST Return Filing
GST
File GST return for Goods and Services Tax collected during Jun.
Filter
AllCorporate Income Tax
6
GST
24
PAYE
12
Withholding Tax
12
Capital Gains Tax
1
Property Tax
2
Import Duty
1
Full Year Timeline
58 deadlines
01
January
6
31
Jan
Provisional Revenue Estimate Filing
Corporate Income Tax
206 days
File the provisional Revenue Estimate for the current tax year.
All registered companies
/
Penalty: 5% surcharge on unpaid amount plus 2% monthly interest
Details
File the provisional Revenue Estimate for the current tax year.
All registered companies
Penalty: 5% surcharge on unpaid amount plus 2% monthly interest
21
Jan
Dec GST Return Filing
GST
196 days
File GST return for Goods and Services Tax collected during Dec.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
File GST return for Goods and Services Tax collected during Dec.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
31
Jan
Dec GST Payment
GST
206 days
Remit Goods and Services Tax collected during Dec.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
Remit Goods and Services Tax collected during Dec.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
15
Jan
Dec PAYE Remittance
PAYE
190 days
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Dec.
All employers
/
Penalty: 10% penalty on outstanding amount
Details
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Dec.
All employers
Penalty: 10% penalty on outstanding amount
15
Jan
Dec Withholding Tax Remittance
Withholding Tax
190 days
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Dec.
All businesses making qualifying payments
/
Penalty: 10% penalty plus interest at prevailing rate
Details
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Dec.
All businesses making qualifying payments
Penalty: 10% penalty plus interest at prevailing rate
—
Ongoing
Capital Gains Tax (No Fixed Deadline)
Capital Gains Tax
No fixed deadline
Capital Gains Tax does not have a fixed filing deadline. Payment is based on the time of filing the return following the disposal of a chargeable asset.
Individuals and companies disposing of chargeable assets
Details
Capital Gains Tax does not have a fixed filing deadline. Payment is based on the time of filing the return following the disposal of a chargeable asset.
Individuals and companies disposing of chargeable assets
02
February
4
21
Feb
Jan GST Return Filing
GST
227 days
File GST return for Goods and Services Tax collected during Jan.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
File GST return for Goods and Services Tax collected during Jan.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
28
Feb
Jan GST Payment
GST
234 days
Remit Goods and Services Tax collected during Jan.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
Remit Goods and Services Tax collected during Jan.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
15
Feb
Jan PAYE Remittance
PAYE
221 days
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Jan.
All employers
/
Penalty: 10% penalty on outstanding amount
Details
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Jan.
All employers
Penalty: 10% penalty on outstanding amount
15
Feb
Jan Withholding Tax Remittance
Withholding Tax
221 days
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Jan.
All businesses making qualifying payments
/
Penalty: 10% penalty plus interest at prevailing rate
Details
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Jan.
All businesses making qualifying payments
Penalty: 10% penalty plus interest at prevailing rate
03
March
5
15
Mar
Q1 Provisional Tax Payment
Corporate Income Tax
249 days
First quarterly installment of provisional corporate income tax for the current tax year.
All registered companies
/
Penalty: 5% surcharge on unpaid amount plus 2% monthly interest
Details
First quarterly installment of provisional corporate income tax for the current tax year.
All registered companies
Penalty: 5% surcharge on unpaid amount plus 2% monthly interest
21
Mar
Feb GST Return Filing
GST
255 days
File GST return for Goods and Services Tax collected during Feb.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
File GST return for Goods and Services Tax collected during Feb.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
31
Mar
Feb GST Payment
GST
265 days
Remit Goods and Services Tax collected during Feb.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
Remit Goods and Services Tax collected during Feb.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
15
Mar
Feb PAYE Remittance
PAYE
249 days
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Feb.
All employers
/
Penalty: 10% penalty on outstanding amount
Details
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Feb.
All employers
Penalty: 10% penalty on outstanding amount
15
Mar
Feb Withholding Tax Remittance
Withholding Tax
249 days
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Feb.
All businesses making qualifying payments
/
Penalty: 10% penalty plus interest at prevailing rate
Details
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Feb.
All businesses making qualifying payments
Penalty: 10% penalty plus interest at prevailing rate
04
April
5
30
Apr
Audited Financial Statement Filing & Payment
Corporate Income Tax
295 days
File the audited financial statements for the preceding fiscal year and pay any corporate income tax due.
All registered companies
/
Penalty: NLe 2,000 per day late filing penalty plus 5% surcharge on tax due
Details
File the audited financial statements for the preceding fiscal year and pay any corporate income tax due.
All registered companies
Penalty: NLe 2,000 per day late filing penalty plus 5% surcharge on tax due
21
Apr
Mar GST Return Filing
GST
286 days
File GST return for Goods and Services Tax collected during Mar.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
File GST return for Goods and Services Tax collected during Mar.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
30
Apr
Mar GST Payment
GST
295 days
Remit Goods and Services Tax collected during Mar.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
Remit Goods and Services Tax collected during Mar.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
15
Apr
Mar PAYE Remittance
PAYE
280 days
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Mar.
All employers
/
Penalty: 10% penalty on outstanding amount
Details
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Mar.
All employers
Penalty: 10% penalty on outstanding amount
15
Apr
Mar Withholding Tax Remittance
Withholding Tax
280 days
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Mar.
All businesses making qualifying payments
/
Penalty: 10% penalty plus interest at prevailing rate
Details
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Mar.
All businesses making qualifying payments
Penalty: 10% penalty plus interest at prevailing rate
05
May
4
21
May
Apr GST Return Filing
GST
316 days
File GST return for Goods and Services Tax collected during Apr.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
File GST return for Goods and Services Tax collected during Apr.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
31
May
Apr GST Payment
GST
326 days
Remit Goods and Services Tax collected during Apr.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
Remit Goods and Services Tax collected during Apr.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
15
May
Apr PAYE Remittance
PAYE
310 days
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Apr.
All employers
/
Penalty: 10% penalty on outstanding amount
Details
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Apr.
All employers
Penalty: 10% penalty on outstanding amount
15
May
Apr Withholding Tax Remittance
Withholding Tax
310 days
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Apr.
All businesses making qualifying payments
/
Penalty: 10% penalty plus interest at prevailing rate
Details
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Apr.
All businesses making qualifying payments
Penalty: 10% penalty plus interest at prevailing rate
06
June
6
15
Jun
Q2 Provisional Tax Payment
Corporate Income Tax
341 days
Second quarterly installment of provisional corporate income tax for the current tax year.
All registered companies
/
Penalty: 5% surcharge on unpaid amount plus 2% monthly interest
Details
Second quarterly installment of provisional corporate income tax for the current tax year.
All registered companies
Penalty: 5% surcharge on unpaid amount plus 2% monthly interest
21
Jun
May GST Return Filing
GST
347 days
File GST return for Goods and Services Tax collected during May.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
File GST return for Goods and Services Tax collected during May.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
30
Jun
May GST Payment
GST
356 days
Remit Goods and Services Tax collected during May.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
Remit Goods and Services Tax collected during May.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
15
Jun
May PAYE Remittance
PAYE
341 days
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in May.
All employers
/
Penalty: 10% penalty on outstanding amount
Details
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in May.
All employers
Penalty: 10% penalty on outstanding amount
15
Jun
May Withholding Tax Remittance
Withholding Tax
341 days
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in May.
All businesses making qualifying payments
/
Penalty: 10% penalty plus interest at prevailing rate
Details
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in May.
All businesses making qualifying payments
Penalty: 10% penalty plus interest at prevailing rate
30
Jun
H1 Property Tax Payment
Property Tax
356 days
First half-year property tax installment due for all taxable properties.
Property owners in Freetown and major municipalities
/
Penalty: 15% surcharge on overdue amount
Details
First half-year property tax installment due for all taxable properties.
Property owners in Freetown and major municipalities
Penalty: 15% surcharge on overdue amount
07
July
Current
4
21
Jul
Jun GST Return Filing
GST
12d — Due soon
File GST return for Goods and Services Tax collected during Jun.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
File GST return for Goods and Services Tax collected during Jun.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
31
Jul
Jun GST Payment
GST
22 days
Remit Goods and Services Tax collected during Jun.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
Remit Goods and Services Tax collected during Jun.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
15
Jul
Jun PAYE Remittance
PAYE
6d — Due soon
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Jun.
All employers
/
Penalty: 10% penalty on outstanding amount
Details
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Jun.
All employers
Penalty: 10% penalty on outstanding amount
15
Jul
Jun Withholding Tax Remittance
Withholding Tax
6d — Due soon
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Jun.
All businesses making qualifying payments
/
Penalty: 10% penalty plus interest at prevailing rate
Details
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Jun.
All businesses making qualifying payments
Penalty: 10% penalty plus interest at prevailing rate
08
August
4
21
Aug
Jul GST Return Filing
GST
43 days
File GST return for Goods and Services Tax collected during Jul.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
File GST return for Goods and Services Tax collected during Jul.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
31
Aug
Jul GST Payment
GST
53 days
Remit Goods and Services Tax collected during Jul.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
Remit Goods and Services Tax collected during Jul.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
15
Aug
Jul PAYE Remittance
PAYE
37 days
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Jul.
All employers
/
Penalty: 10% penalty on outstanding amount
Details
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Jul.
All employers
Penalty: 10% penalty on outstanding amount
15
Aug
Jul Withholding Tax Remittance
Withholding Tax
37 days
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Jul.
All businesses making qualifying payments
/
Penalty: 10% penalty plus interest at prevailing rate
Details
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Jul.
All businesses making qualifying payments
Penalty: 10% penalty plus interest at prevailing rate
09
September
5
15
Sep
Q3 Provisional Tax Payment
Corporate Income Tax
68 days
Third quarterly installment of provisional corporate income tax for the current tax year.
All registered companies
/
Penalty: 5% surcharge on unpaid amount plus 2% monthly interest
Details
Third quarterly installment of provisional corporate income tax for the current tax year.
All registered companies
Penalty: 5% surcharge on unpaid amount plus 2% monthly interest
21
Sep
Aug GST Return Filing
GST
74 days
File GST return for Goods and Services Tax collected during Aug.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
File GST return for Goods and Services Tax collected during Aug.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
30
Sep
Aug GST Payment
GST
83 days
Remit Goods and Services Tax collected during Aug.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
Remit Goods and Services Tax collected during Aug.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
15
Sep
Aug PAYE Remittance
PAYE
68 days
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Aug.
All employers
/
Penalty: 10% penalty on outstanding amount
Details
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Aug.
All employers
Penalty: 10% penalty on outstanding amount
15
Sep
Aug Withholding Tax Remittance
Withholding Tax
68 days
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Aug.
All businesses making qualifying payments
/
Penalty: 10% penalty plus interest at prevailing rate
Details
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Aug.
All businesses making qualifying payments
Penalty: 10% penalty plus interest at prevailing rate
10
October
4
21
Oct
Sep GST Return Filing
GST
104 days
File GST return for Goods and Services Tax collected during Sep.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
File GST return for Goods and Services Tax collected during Sep.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
31
Oct
Sep GST Payment
GST
114 days
Remit Goods and Services Tax collected during Sep.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
Remit Goods and Services Tax collected during Sep.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
15
Oct
Sep PAYE Remittance
PAYE
98 days
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Sep.
All employers
/
Penalty: 10% penalty on outstanding amount
Details
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Sep.
All employers
Penalty: 10% penalty on outstanding amount
15
Oct
Sep Withholding Tax Remittance
Withholding Tax
98 days
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Sep.
All businesses making qualifying payments
/
Penalty: 10% penalty plus interest at prevailing rate
Details
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Sep.
All businesses making qualifying payments
Penalty: 10% penalty plus interest at prevailing rate
11
November
4
21
Nov
Oct GST Return Filing
GST
135 days
File GST return for Goods and Services Tax collected during Oct.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
File GST return for Goods and Services Tax collected during Oct.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
30
Nov
Oct GST Payment
GST
144 days
Remit Goods and Services Tax collected during Oct.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
Remit Goods and Services Tax collected during Oct.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
15
Nov
Oct PAYE Remittance
PAYE
129 days
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Oct.
All employers
/
Penalty: 10% penalty on outstanding amount
Details
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Oct.
All employers
Penalty: 10% penalty on outstanding amount
15
Nov
Oct Withholding Tax Remittance
Withholding Tax
129 days
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Oct.
All businesses making qualifying payments
/
Penalty: 10% penalty plus interest at prevailing rate
Details
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Oct.
All businesses making qualifying payments
Penalty: 10% penalty plus interest at prevailing rate
12
December
7
15
Dec
Q4 Provisional Tax Payment
Corporate Income Tax
159 days
Fourth quarterly installment of provisional corporate income tax for the current tax year.
All registered companies
/
Penalty: 5% surcharge on unpaid amount plus 2% monthly interest
Details
Fourth quarterly installment of provisional corporate income tax for the current tax year.
All registered companies
Penalty: 5% surcharge on unpaid amount plus 2% monthly interest
21
Dec
Nov GST Return Filing
GST
165 days
File GST return for Goods and Services Tax collected during Nov.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
File GST return for Goods and Services Tax collected during Nov.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
31
Dec
Nov GST Payment
GST
175 days
Remit Goods and Services Tax collected during Nov.
All GST-registered businesses
/
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
Details
Remit Goods and Services Tax collected during Nov.
All GST-registered businesses
Penalty: Late filing fee of NLe 500 per day plus 10% surcharge
15
Dec
Nov PAYE Remittance
PAYE
159 days
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Nov.
All employers
/
Penalty: 10% penalty on outstanding amount
Details
Employers must file and remit Pay-As-You-Earn deductions withheld from employee salaries in Nov.
All employers
Penalty: 10% penalty on outstanding amount
15
Dec
Nov Withholding Tax Remittance
Withholding Tax
159 days
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Nov.
All businesses making qualifying payments
/
Penalty: 10% penalty plus interest at prevailing rate
Details
File and remit withholding taxes deducted from payments to contractors, suppliers, and service providers in Nov.
All businesses making qualifying payments
Penalty: 10% penalty plus interest at prevailing rate
31
Dec
H2 Property Tax Payment
Property Tax
175 days
Second half-year property tax installment due for all taxable properties.
Property owners in Freetown and major municipalities
/
Penalty: 15% surcharge on overdue amount
Details
Second half-year property tax installment due for all taxable properties.
Property owners in Freetown and major municipalities
Penalty: 15% surcharge on overdue amount
31
Dec
Annual Import Duty Reconciliation
Import Duty
175 days
Submit annual reconciliation of all import duty payments and customs declarations for the year.
All businesses importing goods into Sierra Leone
Details
Submit annual reconciliation of all import duty payments and customs declarations for the year.
All businesses importing goods into Sierra Leone
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