RevenueGST Management
Goods & Services Tax (GST)
GST Act, 2009 — Standard Rate 15% per Section 14(3)(b)
GST Standard Rate: 15%
As per the Goods and Services Tax Act, 2009, Section 14(3)(b). Applied to all taxable supplies of goods and services within Sierra Leone unless specifically zero-rated (First Schedule) or exempt (Second Schedule).
Registration Threshold
Le 350.0M
Per Section 15(2)
Registered Businesses
12,456
YTD Collection
Le 1.85T
FY Target
Le 2.80T
ON TRACK
10,234
Returns Filed (Oct)
1,456
Pending Returns
ACTION
766
Overdue Returns
82.2%
Filing Compliance Rate
GST Returns — Filing Status
| Period | Due Date | Filed | Pending | Overdue | Compliance |
|---|---|---|---|---|---|
| October 2025 | 15 Nov 2025 | 10,234 | 1,456 | 766 | 82% |
| September 2025 | 15 Oct 2025 | 11,102 | 890 | 464 | 89% |
| August 2025 | 15 Sep 2025 | 11,567 | 432 | 457 | 93% |
| July 2025 | 15 Aug 2025 | 11,890 | 234 | 332 | 95% |
| June 2025 | 15 Jul 2025 | 12,012 | 112 | 332 | 96% |
| May 2025 | 15 Jun 2025 | 12,123 | 45 | 288 | 97% |
Monthly GST Collection
JanLe 152.0B
FebLe 168.0B
MarLe 175.0B
AprLe 160.0B
MayLe 182.0B
JunLe 170.0B
JulLe 190.0B
AugLe 198.0B
SepLe 205.0B
OctLe 215.3B
National Revenue Authority — GST Division
Goods & Services Tax Act, 2009 • Amended 2016 • Standard Rate 15%
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