Standard 15% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 NRA rates.
NRA 2026Standard 15%Zero-Rated ExportsSLL · 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 CalculatorSLL · 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
Invoice ItemsVAT @ 15% unless overridden
Description
Price (Le)
Qty
Rate %
Subtotal (excl. VAT)—
Total VAT—
Invoice Total—
Effective VAT Rate—
Total (VAT Inclusive)
Le0
Pre-Tax Amount—
VAT Amount—
Applied Rate15%
VAT as % of Total0%
Annual projection (×12)—
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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.
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.