GST Calculator Sierra Leone (15%)

Sierra Leone has one GST rate and two special categories. The GST Act (section 14(3)) sets zero per cent for supplies listed in the First Schedule and 15 per cent for everything else. The First Schedule lists only two zero-rated items: exports of goods, including rutile and its by-products, iron ore, bauxite, gold, diamonds and other minerals; and goods shipped as stores on vessels and aircraft leaving Sierra Leone.

The Second Schedule lists exempt supplies, which carry no GST. They include raw rice, agricultural inputs, books and newspapers, education services, medical services and listed drugs, passenger transport by road, ferry, train and air (excluding internal air travel), petrol, diesel, LPG, kerosene, residual fuel oil and bitumen, financial services, goods for the disabled, land and buildings, machinery for agriculture, manufacturing and mining, funeral services and coffins, identity documents, baby food, exercise books and raw fish. Since the Finance Act 2026 (section 25), water including sachet water is exempt, but not bottled or distilled water or industrial, commercial and high-end domestic use, and renewable energy from mini-grid solar power and solar home systems is exempt.

A price charged by a taxable person is treated as including GST whether or not the seller built it in or said so (section 54(1)). Shelf and ticket prices should therefore be the amount the customer pays.