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Guide · Sierra Leone · Published 2026-10-11

How to file your income tax return in Sierra Leone

Filing your income tax return in Sierra Leone on ITAS: who must file, the tax year and deadline, what documents you need, and what happens if you are late.

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Figures and dates in this guide come from public sources as of 2026-10-11 and have not yet been checked against National Revenue Authority (NRA)'s current publications. Confirm anything you rely on.

Who must file

Every taxpayer, and the nominated officer of a partnership or trust, files an annual return of income (Income Tax Act 2000, s.97). A resident individual need not file if their chargeable income is below the nil-rate band, or if their income is only fully-withheld employment income from a single employer or a fully-withheld pension — unless the Commissioner asks for a return in writing (s.98). Businesses with turnover at or above the audit threshold must attach accounts certified by a firm of chartered accountants recognised by the Institute of Chartered Accountants of Sierra Leone; smaller businesses attach copies of their annual accounts; a business with two or more branches attaches disaggregated accounts per branch.

Tax year and deadline

The year of assessment is the twelve months ending 31 December, unless the Commissioner has given you written permission to use a different twelve-month period. File the return and pay any balance of tax no later than 120 days after the end of the year — 30 April for a calendar-year taxpayer (Income Tax Act 2000, s.97(1)).

Filing step by step

  1. Go to itas.nra.gov.sl and log in with your taxpayer credentials.
  2. On the ITAS home page click 'Submit a Return'; the return summary lists your outstanding returns by tax type.
  3. Tick the tax type, choose the period, and click Continue.
  4. Download the template where one is offered, fill it, upload it, and complete the attachments section where it is mandatory.
  5. Check the box certifying the return is true and correct, submit, and then make the payment if the return leaves tax owing.

Penalties for filing or paying late

A late annual income tax return is penalised by taxpayer size. Under section 150 of the Income Tax Act 2000, as replaced by the Finance Act 2025, a late filer (one who files within 30 days after the due date, section 97A) without good cause pays NLe25,000 if large, NLe12,500 if medium and NLe1,250 if small. A non-filer (one who files after 30 days) pays NLe50,000, NLe25,000 or NLe2,500 respectively. Tax or a penalty not paid after the first seven days attracts interest at three percent above the specified rate, which is the rate the Commissioner publishes based on Treasury bill rates (section 147). The Commissioner may waive interest if the tax is paid within sixty days of the due date or for good cause. You can ask in writing, by the due date, for up to sixty more days to file, for a fee (section 100); that extension does not move the due date for paying the tax.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. 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).