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

Employers must remit Pay-As-You-Earn deductions withheld from employee salaries in December.

All employers

Penalty: 10% penalty on outstanding amount

Remit withholding taxes deducted from payments to contractors, suppliers, and service providers in December.

All businesses making qualifying payments

Penalty: 10% penalty plus interest at prevailing rate

File GST return and remit Goods and Services Tax collected during January.

All GST-registered businesses

Penalty: Late filing fee of NLe 500 per day plus 10% surcharge

Employers must remit PAYE deductions withheld from employee salaries in January.

All employers

Penalty: 10% penalty on outstanding amount

File GST return and remit Goods and Services Tax collected during February.

All GST-registered businesses

Penalty: Late filing fee of NLe 500 per day plus 10% surcharge

Employers must remit PAYE deductions withheld from employee salaries in February.

All employers

Penalty: 10% penalty on outstanding amount

File annual corporate income tax return for the preceding fiscal year along with audited financial statements.

All registered companies

Penalty: NLe 2,000 per day late filing penalty plus 5% surcharge on tax due

File GST return and remit Goods and Services Tax collected during April.

All GST-registered businesses

Penalty: Late filing fee of NLe 500 per day plus 10% surcharge

Employers must remit PAYE deductions withheld from employee salaries in April.

All employers

Penalty: 10% penalty on outstanding amount

File GST return and remit Goods and Services Tax collected during May.

All GST-registered businesses

Penalty: Late filing fee of NLe 500 per day plus 10% surcharge

Employers must remit PAYE deductions withheld from employee salaries in May.

All employers

Penalty: 10% penalty on outstanding amount

First half-year property tax installment due for all taxable properties.

Property owners in Freetown and major municipalities

Penalty: 15% surcharge on overdue amount

File GST return and remit Goods and Services Tax collected during June.

All GST-registered businesses

Penalty: Late filing fee of NLe 500 per day plus 10% surcharge

Employers must remit PAYE deductions withheld from employee salaries in June.

All employers

Penalty: 10% penalty on outstanding amount

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

Submit quarterly summary of all withholding tax deductions and remittances for Q2.

All businesses making qualifying payments

File GST return and remit Goods and Services Tax collected during July.

All GST-registered businesses

Penalty: Late filing fee of NLe 500 per day plus 10% surcharge

Employers must remit PAYE deductions withheld from employee salaries in July.

All employers

Penalty: 10% penalty on outstanding amount

File GST return and remit Goods and Services Tax collected during August.

All GST-registered businesses

Penalty: Late filing fee of NLe 500 per day plus 10% surcharge

Employers must remit PAYE deductions withheld from employee salaries in August.

All employers

Penalty: 10% penalty on outstanding amount

File capital gains tax return for disposals of chargeable assets in the first half of the year.

Individuals and companies disposing of chargeable assets

Penalty: 5% surcharge plus NLe 1,000 per day late filing

File GST return and remit Goods and Services Tax collected during September.

All GST-registered businesses

Penalty: Late filing fee of NLe 500 per day plus 10% surcharge

Employers must remit PAYE deductions withheld from employee salaries in September.

All employers

Penalty: 10% penalty on outstanding amount

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

Submit quarterly summary of all withholding tax deductions and remittances for Q3.

All businesses making qualifying payments

File GST return and remit Goods and Services Tax collected during October.

All GST-registered businesses

Penalty: Late filing fee of NLe 500 per day plus 10% surcharge

Employers must remit PAYE deductions withheld from employee salaries in October.

All employers

Penalty: 10% penalty on outstanding amount

File GST return and remit Goods and Services Tax collected during November.

All GST-registered businesses

Penalty: Late filing fee of NLe 500 per day plus 10% surcharge

Employers must remit PAYE deductions withheld from employee salaries in November.

All employers

Penalty: 10% penalty on outstanding amount

Second half-year property tax installment due for all taxable properties.

Property owners in Freetown and major municipalities

Penalty: 15% surcharge on overdue amount

File capital gains tax return for disposals of chargeable assets in the second half of the year.

Individuals and companies disposing of chargeable assets

Penalty: 5% surcharge plus NLe 1,000 per day late filing

Submit quarterly summary of all withholding tax deductions and remittances for Q4.

All businesses making qualifying payments

Submit annual reconciliation of all import duty payments and customs declarations for the year.

All businesses importing goods into Sierra Leone