Relocation intelligence
🇸🇱 Moving to Sierra Leone: tax, residency and cost of living
Sierra Leone levies progressive income tax rising to 30%, plus about 5% NASSIT contribution. The effective burden on an income worth roughly EUR 54,000 is around 33%. Corporate tax is 30% and VAT 15%. The leone was redenominated in 2022. The country is English-speaking and recovering from civil war and Ebola, with mineral wealth, but faces poverty, weak healthcare and limited infrastructure.
Thinking of moving to Sierra Leone? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.
Key facts
- Top income tax
- 30%
- Corporate tax
- 30%
- Capital gains
- 25%
- Wealth tax
- No
- Inheritance tax
- No
- Cost of living index
- 38
- Safety
- 3/10
- Internet quality
- 2/10
- Visa-free destinations
- 64
- Foreigners can own property
- Yes
- Residency in
- 6 months
- Citizenship in
- 5 years
Taxes
Progressive income tax up to 30% plus about 5% NASSIT, effectively around 33% at EUR 54,000. Corporate tax 30%, VAT 15%.
Residency and visas
Residence and work are accessible, and English as working language makes settling relatively easy for entrepreneurs.
Property ownership
Foreigners can generally acquire property, though registers are weak and legal processes slow.
Cost of living and quality of life
Sierra Leone is recovering from civil war and Ebola, with mineral wealth but poverty, weak healthcare and limited infrastructure.
Passport and mobility
The Sierra Leonean passport gives visa-free access to about 64 destinations, mainly within West Africa.
Why people move to Sierra Leone
English-speaking with mineral wealth
English is the working language and the country holds diamonds, gold and other minerals, with opportunities for those able to bear risk.
Low cost of living
The cost of living is low, increasing the purchasing power of foreign income.
Honest trade-offs
- Sierra Leone is arm en herstelt van burgeroorlog en ebola, met zwakke gezondheidszorg en beperkte infrastructuur.
- Het toptarief bedraagt 30% en de effectieve druk ligt rond de 33% inclusief NASSIT-premie bij een westers inkomen.
- Eigendomsregisters zijn zwak en de rechtsgang is traag, wat vastgoedtransacties bemoeilijkt.
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