The Personal Income Tax Rate in Sierra Leone stands at 30 percent. Personal Income Tax Rate in Sierra Leone averaged 25.22 percent from 2004 until 2026, reaching an all time high of 35.00 percent in 2005 and a record low of 15.00 percent in 2018. source: National Revenue Authority

Personal Income Tax Rate in Sierra Leone is expected to reach 30.00 percent by the end of 2026, according to Trading Economics global macro models and analysts expectations. In the long-term, the Sierra Leone Personal Income Tax Rate is projected to trend around 30.00 percent in 2027, according to our econometric models.



Related Last Previous Unit Reference
Corporate Tax Rate 30.00 25.00 percent Dec 2026
Personal Income Tax Rate 30.00 15.00 percent Dec 2026
Sales Tax Rate 15.00 15.00 percent Dec 2026


Sierra Leone Personal Income Tax Rate
In Sierra Leone, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labour, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of Sierra Leone.
Actual Previous Highest Lowest Dates Unit Frequency
30.00 15.00 35.00 15.00 2004 - 2026 percent Yearly