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The Income Tax Act, 2000 as amended through September 4, 2009

Income taxation in Sierra Leone has come a long way since the enactment of the first Income Tax Act in 1943. The legislation has undergone several reviews and amendments as the economy evolved, given the dynamics of the global economy and as the needs and priorities of the government changed.

The civil conflict (1991 - 2002) provided, among others, an opportunity for a critical examination of the fiscal incentives contained in our various legislations. Given the need to encourage investment, mobilise additional revenue to address Sierra Leone’s huge development challenges, including poverty reduction, income tax rates for both businesses and individuals were rationalised and progressively reduced. Administrative processes and procedures as well as the penal system of taxation were streamlined to encourage, promote and sustain voluntary tax compliance.

To reflect the new realities at the turn of the millennium, both within and outside Sierra Leone, the Income Tax Act 2000 was promulgated. In the ensuing years, a number of amendments were made to the Act as contained, for example, in the Finance Acts of 2006, 2007, 2008 and 2009 as well as other legislation. As an Authority with a responsibility to provide quality services to our diverse, but valued stakeholders, we have consolidated the various amendments into this volume.

This piece of work will minimise the costs of obtaining information from the various and often scattered Acts. In addition, we have also provided footnotes to the various amended sections and clauses, to provide readers with some historical perspective on the evolution of the amendments.

Related Links>>
Automated Systems for Customs Data (ASYCUDA)
Tax
E-forms

Contacts:: The head office of the Income Tax department is located on the 5th and 6th floors of the Electricity House, Siaka Stevens Street, Freetown. Link to Income Tax Office and Tax district offices Commissioner Telephone