Sierra Leone | Finance Act 2025

Sierra Leone | Finance Act 2025

Sierra Leone has released the Finance Act 2025, introducing amendments to various Acts with no changes to the Income Tax Act.


Therefore, the current payroll regulations will continue to apply for the 2025 tax year.
    • Related Articles

    • Sierra Leone | 2026 Finance Act

      The Finance Act 2026, published in the Government Gazette Extraordinary Vol. CLXVII No.3 on 7 January 2026, introduces amendments to the Income Tax Act affecting payroll from 1 January 2026. Personal Income Tax brackets and Social Security (NASSIT) ...
    • Sierra Leone: 2020 Tax Year Changes

      The Sierra Leone Finance Act has been passed by the National Assembly. There are no changes to the Personal Income Tax that have been announced for the 2022 tax year.  Any further changes that may arise will be communicated. 
    • Sierra Leone | Budget Highlights 2025

      On November 15, 2025, the Minister of Finance, Mr. Sheku Ahmed Fantamadi Bangura, delivered the Government Budget and Statement of Economic and Financial Policies for the 2025 fiscal year. The announcement included several tax policy measures aimed ...
    • Sierra Leone: Currency Redenomination

      Pursuant to Section 30 of the Bank of Sierra Leone Act 2019, the Bank of Sierra Leone issued a public notice introducing new currency notes and coins, which shall be called the New Leone. The redenomination will be achieved by removing three zeros ...
    • Sierra Leone Payroll Tax Guide 2024

      The Sierra Leone Payroll Tax Guide is an easy-to-understand summary of statutory contributions associated with payroll for the 2024 tax year.