Sierra Leone VAT
Calculator 2026

Standard 15% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 NRA rates.

NRA 2026 Standard 15% Zero-Rated Exports SLL · Sierra Leonean Leone

Last verified: 2026 · Source: NRA (nra.gov.sl)

2026 Rates: Standard VAT rate is 15%. Zero-rated: Export goods. Exempt: Agricultural inputs, Medical services, Educational materials. Registration threshold: SLL 350M/year. Tax authority: NRA.

VAT Calculator SLL · Sierra Leonean Leone
Calculation DirectionWhich amount do you have?
Pre-Tax Amount (SLL) Le10,000
Le100Le10M
AmountOr type exact value
Le
VAT RateSelect applicable rate
Total (VAT Inclusive)
Le0
Pre-Tax Amount —
VAT Amount —
Applied Rate 15%
VAT as % of Total 0%
Annual projection (×12) —
Formula Used

Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.

AI VAT Advisor Powered by Claude
Ask me anything about VAT in Sierra Leone — registration thresholds, exempt categories, filing deadlines, how to calculate VAT on mixed supplies.
VAT Registration
Annual Turnover Threshold
SLL 350M
Register with NRA when turnover exceeds this
Standard Rate15%
Tax AuthorityNRA
CurrencySLL (Le)
Tax Year2026
Zero-Rated (0%)
→ Export goods
VAT Exempt Items
✓ Agricultural inputs
✓ Medical services
✓ Educational materials
✓ Basic food
Disclaimer: Rates are for guidance only. Always verify with NRA (nra.gov.sl) for official rates and your specific tax situation. AfroTools is not a tax advisor.
Sierra Leone VAT Calculator
Sierra Leone VAT Calculator
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FAQ

Sierra Leone VAT — Common Questions

What is the standard VAT rate in Sierra Leone?
The standard VAT rate in Sierra Leone is 15% as of 2026. This is levied on most goods and services sold within Sierra Leone.
How do I add VAT to a price in Sierra Leone?
Multiply the pre-tax price by 1.1500 (i.e., price × (1 + 0.15)). Example: Le10,000 × 1.1500 = Le11,500 including VAT.
How do I remove VAT from a price in Sierra Leone?
Divide the VAT-inclusive price by 1.1500. Example: Le11,500 ÷ 1.1500 = Le10,000 pre-tax.
What goods are VAT exempt in Sierra Leone?
VAT-exempt goods and services in Sierra Leone include: Agricultural inputs, Medical services, Educational materials, Basic food. Zero-rated (taxable at 0%) include: Export goods.

GST in Sierra Leone: Key Facts

Sierra Leone applies a Goods and Services Tax (GST) at a standard rate of 15%. The GST was introduced on 1 September 2009, replacing the previous sales tax as part of post-conflict fiscal reforms. The GST operates similarly to a value-added tax, being collected at multiple stages of the supply chain with input tax credits available. Certain goods and services are zero-rated, including exports, basic food items (rice, gari, palm oil), agricultural inputs, medical supplies, and educational materials. Exempt supplies include financial services, insurance, healthcare services, educational services, residential rentals, and public transport. The National Revenue Authority (NRA) administers GST. Businesses with annual taxable turnover exceeding SLL 350 million must register for GST. Monthly GST returns must be filed by the 15th of the following month. Sierra Leone has been rebuilding its tax administration following the civil war and the Ebola crisis, with support from international partners. The NRA has introduced electronic filing and payment systems. GST is a critical revenue source as the country works to strengthen domestic resource mobilization. Input GST can be deducted against output GST.

Common Questions About Sierra Leone GST

What type of indirect tax does Sierra Leone use?

Sierra Leone uses a Goods and Services Tax (GST) at 15%, which functions similarly to a VAT. It is collected at multiple stages of the supply chain with input tax credits available to registered businesses.

When was GST introduced in Sierra Leone?

GST was introduced on 1 September 2009 as part of post-conflict fiscal reforms. It replaced the previous sales tax and has been progressively strengthened through improved administration and electronic systems.

What food items are zero-rated for GST in Sierra Leone?

Zero-rated food items include rice, gari (cassava flour), palm oil, and other basic staples. Medical supplies and educational materials are also zero-rated. Exports carry 0% GST.

What is the GST registration threshold in Sierra Leone?

Businesses with annual taxable turnover exceeding SLL 350 million must register for GST with the National Revenue Authority. Smaller businesses may be subject to simplified tax arrangements.

How are GST returns filed in Sierra Leone?

Monthly GST returns must be filed by the 15th of the month following the tax period. Payment must accompany the return. The NRA provides electronic filing capabilities.

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