Laws & Policies of Sierra Leone

Establishes the NRA as the sole body responsible for assessment, collection, and accounting of all revenues due to the Government. Consolidates all revenue collection under one authority.

Imposes a 15% Goods and Services Tax on the supply of goods and services in Sierra Leone. Amended in 2016 and 2022 to expand coverage and collection mechanisms.

Governs the imposition, assessment, and collection of income tax on individuals, companies, and other entities operating in Sierra Leone.

Regulates the import and export of goods, customs duties, tariffs, and border control measures. Establishes customs procedures and penalties.

Annual finance act containing tax rates, tariff amendments, and fiscal measures for the government budget implementation.

Establishes the Anti-Corruption Commission (ACC) with powers to investigate and prosecute corruption. Amended in 2019 to strengthen penalties.

Governs the incorporation, management, and winding up of companies in Sierra Leone. Sets requirements for company registration, directors, and shareholders.

Comprehensive land policy covering land tenure, administration, registration, and dispute resolution. Aims to modernise land governance.

Regulates mining operations, mineral rights, licensing, and royalty payments. Covers artisanal, small-scale, and large-scale mining.

Promotes and facilitates investment in Sierra Leone. Establishes SLIEPA and provides investor protections, incentives, and guarantees.

Establishes the local council system with 22 local councils. Provides for devolution of powers and local revenue collection.

The supreme law of the Republic of Sierra Leone. Establishes the executive, legislative, and judicial branches of government.

Governs the management of public finances including budgeting, accounting, auditing, and procurement across all government MDAs.

Establishes NATCOM as the regulatory body for telecommunications. Governs spectrum allocation, licensing, and consumer protection.

Establishes the EPA to coordinate environmental management, enforce environmental impact assessments, and protect natural resources.

Mandates 30% quota for women in government and public sector positions. Addresses gender-based discrimination in law and practice.