A single communications regulator
The National Communications Authority (NatCA) replaced NATCOM and licenses communications services under a regime of individual and class licences.
Your partner for accountancy and consultancy services in telecoms and technology, in Sierra Leone and beyond.

Technology businesses move fast, and the numbers must keep up. At SLONEC we help telecoms operators, start-ups and digital businesses with investor-ready accounts, subscription and project revenue tracking, regulatory and tax compliance, and the systems and controls needed to scale across Sierra Leone and the region.
Whether you are a network operator, a software company, a fintech or an early-stage start-up, investors want clean numbers and regulators want timely returns.
SLONEC gives founders and finance teams investor-ready accounts, GST, PAYE and withholding compliance, cross-border and transfer pricing support and the IT controls that auditors look for.
Photo: Abdulai Sayni / Unsplash (Unsplash Licence)What investors and operators in Telecoms & Technology should know about Sierra Leone's rules and reliefs, with the law behind each point.
The National Communications Authority (NatCA) replaced NATCOM and licenses communications services under a regime of individual and class licences.
A supplier of digital services to consumers in Sierra Leone must register for GST whether or not it has a physical presence here, and a supplier with no physical presence or registered office must appoint a local representative.
The definition of royalty now explicitly covers software use, technical know-how and the use of designs, models, processes and similar rights, which affects withholding on cross-border licence and platform fees.
A business with at least 20% Sierra Leonean ownership may qualify for a five-year corporate tax exemption with 100 full-time staff and US$5 million invested, or ten years with 150 staff and US$7.5 million.
From 1 January 2026 the Finance Act 2026 raised the corporate income tax rate for resident companies from 25% to 30%, made every company pay the higher of its normal income tax and the minimum alternate tax (2% of turnover), and abolished the investment allowance.
Checked on 10 October 2026 against the sources listed. Incentives usually have conditions and can change with each annual Finance Act, so speak to SLONEC before you rely on any of them for an investment decision.
In Telecoms & Technology, SLONEC works with:
Every SLONEC engagement draws on three service lines. Choose one, or combine them for a single point of contact.
We provide bookkeeping, investor-ready accounts, payroll management, tax registration and GST and tax returns, so your team can focus on building and selling.
We help you scale with confidence and make informed decisions.
Explore AccountancyOur consultancy services help you scale your business.
We recruit finance, operations, sales and technical talent tailored to your business's stage and needs.
Recruitment & Training serves clients in Africa. Candidates can send CVs to recruit@slonec.com.
Explore Recruitment & Training
Telecoms & Technology in Sierra Leone: licensing, tax and scalingFree ebook · SLONECPractical guidance from the SLONEC team, written for Sierra Leone. Sign up and we will email it to you, with occasional updates you can unsubscribe from at any time.
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Our two-page brochure sets out who we work with in Telecoms & Technology and every service we offer, ready to share with your board or partners.
PDF, 2 pages, 386 KB. Free, no sign-up needed.
Yes. We set up your books, prepare management and year-end accounts, and support due diligence and fundraising.
Since the Finance Act 2026, digital services supplied by non-residents for use in Sierra Leone are taxable and a local representative may be required. We can register you and handle the returns.
Yes. We prepare local files and support master file and country-by-country reporting timelines for groups with related-party transactions.
Yes. SLONEC Recruitment & Training recruits finance, operations, sales and technical talent in Sierra Leone.
Complete the form on this page with Telecoms & Technology selected and our business development team will reply.
Tell us what you need and our business development team will come back with a tailored proposal.
Sector: Telecoms & Technology. Please mention your sector and whether you are already a SLONEC client in your message. Proposal requests go to our business development team (bdteam@slonec.com).
SLONEC is an accountancy and consultancy firm that specialises and provides a wide range of accountancy and consultancy services to individuals, businesses, and organisations within Sierra Leone and beyond.