Sierra Leone PAYE
Calculator 2025/26

Progressive income tax via NRA (National Revenue Authority), NASSIT social security (5.0% employee, 10.0% employer). Annual/monthly calculations per local bands.

✦ Includes AI Advisor NRA (National Revenue Authority) 2025/26 evidence NASSIT · Income Tax SLE · Sierra Leone

Last verified: April 2026 · Source: NRA (nra.gov.sl) · Income Tax Act 2000 · Finance Act 2024/25

Also see: Sierra Leone VAT Calculator

2025/26 key facts: first SLE 600/month is exempt, then 15% / 20% / 25% / 30% progressive PAYE applies. Employee NASSIT is 5% and deductible before PAYE; employer NASSIT is 10%.

Enter Your Details Sierra Leone Currency · SLE
SectorDetermines social security fund
Monthly Gross Salary SLE 500
SLE 50SLE 50,000
Or type exact monthly amountBefore any deductions
SLE
Active DeductionsToggle to include / exclude
NASSIT
5% employee — deductible before PAYE
Secondary Employment
Flat 30% no deductions

NASSIT employee contribution (5%) is deducted before PAYE is calculated. Employer NASSIT (10%) is an additional cost shown in the employer chart. This page uses Sierra Leone's post-redenomination SLE amounts.

Monthly Take-Home Pay
SLE 0
After PAYE, NASSIT & all deductions
Effective Tax Rate 0%
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Calculate your salary first — I'll analyse your NRA PAYE position, explain NASSIT contributions (5% employee / 10% employer), and give specific optimisation tips for Sierra Leone.

NRA 2025/26 Monthly Bands (SLE) ▾
SLE 0 – 600 / month0% — exempt
SLE 600.01 – 1,200 / month15% on the next SLE 600
SLE 1,200.01 – 1,800 / month20% on the next SLE 600
SLE 1,800.01 – 2,400 / month25% on the next SLE 600
Above SLE 2,400 / month30% on the excess

Monthly bands shown in post-redenomination SLE. Employee NASSIT is deducted before PAYE is computed, in line with NRA guidance.

NASSIT Social Security Rates 2025 ▾
Employee NASSIT contribution5% of gross salary
Employer NASSIT contribution10% of gross salary

NASSIT (National Social Security and Insurance Trust) covers all formal sector workers. The employee 5% contribution is deductible before PAYE is computed. NASSIT and PAYE are remitted separately.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on Sierra Leone Income Tax Act 2000. Verify with NRA (nra.gov.sl) or a qualified Sierra Leonean tax advisor.
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Sierra Leone PAYE Calculator
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Sierra Leone PAYE Tax Guide 2025/26

Sierra Leone's PAYE system is administered by the National Revenue Authority (NRA) under the Income Tax Act 2000. After redenomination, the resident PAYE threshold is SLE 600 per month, followed by 15%, 20%, 25%, and 30% bands on successive slices of income.

In addition to income tax, formal sector employees contribute 5% of salary to NASSIT, while employers contribute a further 10%. The employee contribution is deducted before PAYE is computed, consistent with current NRA guidance and the NRA tax guide examples.

Sierra Leone Tax Bands

Monthly Income (SLE) Rate Cumulative Tax
SLE 0 – 6000%SLE 0
SLE 600.01 – 1,20015%Up to SLE 90
SLE 1,200.01 – 1,80020%Up to SLE 210
SLE 1,800.01 – 2,40025%Up to SLE 360
Above SLE 2,40030%30% on excess above SLE 2,400

Employers must remit PAYE to the NRA by the 15th of each month. This calculator uses Sierra Leone's post-redenomination SLE thresholds and deducts employee NASSIT before PAYE.

Sierra Leone Tax FAQ

Common PAYE Questions

What are the Sierra Leone PAYE tax bands for 2025/26?

Resident PAYE applies progressively after redenomination: 0% on the first SLE 600 per month, 15% on the next SLE 600, 20% on the next SLE 600, 25% on the next SLE 600, and 30% above SLE 2,400 per month.

What is NASSIT and how much do employees contribute?

The National Social Security and Insurance Trust (NASSIT) is Sierra Leone's mandatory social security scheme covering formal sector workers. Employees contribute 5% of salary and employers contribute 10%, giving a total of 15%. The employee contribution is deducted before PAYE is computed.

Who administers PAYE in Sierra Leone?

The National Revenue Authority (NRA) administers income tax and PAYE in Sierra Leone. Employers must register with the NRA, withhold PAYE monthly from employee salaries, and file returns. NASSIT contributions are administered separately by the NASSIT Trust.

When must employers pay PAYE to the NRA?

PAYE must be filed and paid to the NRA by the 15th of the month following the payroll month. Late payments attract penalties and interest. Employers must submit a monthly PAYE return even if no tax is due, and an annual reconciliation at year-end.

What is the tax-free threshold in Sierra Leone?

The tax-free threshold is SLE 600 per month after redenomination. Above the threshold, PAYE applies at 15%, 20%, 25% and 30% on successive monthly bands above SLE 600, SLE 1,200, SLE 1,800 and SLE 2,400.

Are NASSIT contributions deductible from taxable income?

Yes. The employee's 5% NASSIT contribution is deducted before PAYE is computed, which is how current NRA examples present the calculation.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-04-01

Sierra Leone - high risk - AfroTools source audit

Official source links

Law, regulation, or version

Last verified: April 2026 · Source: NRA (nra

Calculation methodology

The calculator annualizes salary where needed, applies modeled employee statutory deductions, runs taxable income through the country PAYE bands, and derives net pay from gross pay minus modeled PAYE and statutory deductions. Employer-cost lines are informational where the page exposes them.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Annual gross salary: 0.
Expected: PAYE and statutory deductions should be 0 and net pay should not be negative.
Why: Establishes the zero-income baseline and catches negative liability regressions.

Input: Annual gross salary entered in the page currency.
Expected: Taxable income is processed through the visible country bands and net pay equals gross pay minus modeled deductions.
Why: Confirms the calculator is using the documented methodology rather than an opaque flat estimate.

Change history

  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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