GST in Sierra Leone: rate, registration and filing
The 15% standard rate of GST in Sierra Leone, who must register with National Revenue Authority (NRA), what a GST invoice must show, and when returns and payments are due.
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Updated for 2026
Last reviewed September 2026
This is the general edition of this guide for Sierra Leone. It explains how the TIN, GST and annual filing work and names National Revenue Authority (NRA) as the place to confirm thresholds and dates. Country-specific figures are added as each edition is reviewed.
The rate
The standard rate in Sierra Leone is 15%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
Who must register
Registration becomes compulsory once taxable turnover passes the threshold National Revenue Authority (NRA) sets, measured over a rolling period. Below it, registration is usually voluntary, which makes sense if your customers are registered businesses that can reclaim what you charge.
How to register
Register with National Revenue Authority (NRA) using your TIN. Once registered you receive a GST registration number or certificate, and from that date you must charge GST on taxable sales, issue compliant invoices and file returns even when nothing is due.
Charging GST on an invoice
Show the net amount, the GST rate, the GST amount and the gross total, with your registration number in the header. Prices quoted to consumers should include GST; prices quoted to businesses usually exclude it and say so. The Sierra Leone calculator adds or removes GST and shows the arithmetic.
Filing and paying
Returns are periodic, most often monthly or quarterly, and report the GST you charged less the GST you paid on purchases. The difference is paid to National Revenue Authority (NRA) by the return deadline; a repayment is claimed when purchases exceed sales.
Penalties for getting it wrong
Late registration, late returns and late payment each attract penalties and interest with National Revenue Authority (NRA). Charging GST while unregistered is an offence in most countries. If you missed the threshold, register now and declare the back period.
Questions people ask
How do I add GST to a price?
Multiply the net price by 1.15. A Le100 sale at 15% carries Le15 of GST and totals Le115.
How do I remove GST from a total?
Divide the gross by 1.15 to get the net, then subtract to find the tax. Dividing, not taking a percentage off, is the step people get wrong.
Should I register voluntarily?
If most of your customers are registered businesses, yes: they reclaim what you charge and you reclaim what you pay. If your customers are consumers, registration raises your prices by the tax rate or cuts your margin.
What if I am not registered?
Do not charge GST and do not show a GST line. State on the invoice that no GST was charged. The generator prints that line when the toggle is off.
Sources
National Revenue Authority (NRA) — the official guidance for Sierra Leone
How this guide was made
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with National Revenue Authority (NRA) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with National Revenue Authority (NRA).
🇸🇱 Sierra Leone
Tools for Sierra Leone
Invoices, quotations, purchase orders, credit notes and waybills in SLE, with GST and the TIN on the document. Plus a GST calculator. Everything runs in your browser and nothing is uploaded.