What is Sierra Leone's standard GST rate?

The standard Goods and Services Tax rate is 15%.

Is Sierra Leone GST the same as VAT?

It is a broad consumption tax often searched as VAT, but its statutory name in Sierra Leone is Goods and Services Tax or GST.

What is the compulsory GST registration threshold?

The current threshold is NLe 500,000 over the past or expected next 12 months, with a one-third test over the past 4 months.

Does this tool send amounts online?

No. Calculations and PDF generation stay in the browser.

Sierra Leone GST calculator & invoice

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 2026-07-23

Sierra Leone GST - high risk - AfroTools primary-law review

Official source links

Law, regulation, or version

VAT rate, zero-rated, and exempt treatment shown on the calculator page.

Calculation methodology

The calculator applies 15% GST in SLE. A zero-rated result requires exact current First Schedule evidence; an exempt result requires exact current Second Schedule evidence. Compulsory registration is screened at NLe 500,000 over the past or expected next 12 months, or one third over the past 4 months. Voluntary registration remains at the Commissioner-General's discretion.

Known limitations

Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
Finance Acts can amend the First and Second Schedules, so exact current transaction evidence is required.
No automatic voluntary-registration approval, filing, deduction, refund or invoice-compliance decision is modeled.
Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: SLE 1,000 net at the standard GST rate.
Expected: GST is SLE 150 and the gross amount is SLE 1,150.
Why: Confirms the 15% GST-exclusive calculation in the current currency.

Input: Past-four-month taxable supplies of NLe 166,666.66 and then NLe 166,666.67.
Expected: The first remains below compulsory registration; the second meets the exact NLe 500,000 divided-by-three threshold.
Why: Protects the statutory one-third boundary without silently rounding it down.

Change history

2026-07-23: Corrected VAT wording to statutory GST, replaced stale SLL with SLE, added exact Schedule evidence gates and current NLe 500,000 registration screening.

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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