Sierra Leone
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Sierra Leone's tax system is administered by the National Revenue Authority (NRA) and applies a progressive Pay-As-You-Earn (PAYE) income tax with rates from 0% to 35%, denominated in the Sierra Leonean Leone (SLE). The progressive structure provides a tax-free threshold for the lowest earners, with rates increasing through intermediate bands at 15%, 20%, and 30% before reaching the top marginal rate of 35% on the highest income levels. Employees in Sierra Leone contribute to the National Social Security and Insurance Trust (NASSIT) at 5% of gross salary, while employers contribute 10%, for a combined social security contribution of 15% covering pensions, invalidity, and survivors' benefits. NASSIT coverage applies to all formal sector employees and is one of the key statutory deductions affecting take-home pay. Sierra Leone applies a Goods and Services Tax (GST) at a standard rate of 15% on most goods and services, with exemptions for essential foodstuffs, medical supplies, and educational materials. The fiscal year follows the calendar year, and employers must withhold PAYE and remit it to the NRA within prescribed monthly deadlines. Sierra Leone's economy is driven by mining (diamonds, iron ore, rutile, bauxite), agriculture, and fisheries, with the mining sector being the primary source of export earnings and formal employment outside government. The recent currency redenomination in 2022 replaced the old Leone with the new Leone at a 1000:1 ratio. AfroTools provides free NRA-compliant PAYE calculators, NASSIT contribution tools, GST calculators, and salary breakdown tools for Sierra Leone. All tools are updated for the current tax year and available at no cost.