Pharmaceutical manufacturing relief
A business manufacturing drugs, medical devices or other health items to WHO guidelines, investing at least US$500,000 and employing at least 50 people, can qualify for corporate tax relief of up to ten years.
Your partner for accountancy and consultancy services in healthcare and pharmaceuticals, in Sierra Leone and beyond.
Photo: John Green / Wikimedia Commons, CC BY 3.0Healthcare providers must balance patient care with tight budgets, stock control and regulatory scrutiny. At SLONEC we help hospitals, clinics, pharmacies and laboratories manage billing and receivables, control drug and consumable stock, run payroll for clinical teams and meet tax and regulatory requirements.
Whether you run a hospital, a clinic, a pharmacy or a diagnostic laboratory, stock losses and unpaid bills are where margins disappear.
SLONEC brings billing and receivables, drug and consumable stock accounts, payroll for clinical staff and tax compliance together, so you can focus on patients.
Photo: John Green / Wikimedia Commons, CC BY 3.0What investors and operators in Healthcare & Pharmaceuticals should know about Sierra Leone's rules and reliefs, with the law behind each point.
A business manufacturing drugs, medical devices or other health items to WHO guidelines, investing at least US$500,000 and employing at least 50 people, can qualify for corporate tax relief of up to ten years.
Raw materials for a new pharmaceutical manufacturer can be imported duty-free for ten years, and intermediate goods at a 3% rate for ten years.
Retail pharmacies, wholesalers, importers and manufacturers of medicines must be licensed by the Pharmacy Board of Sierra Leone, and premises are inspected before a licence is issued.
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 Healthcare & Pharmaceuticals, 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, billing and receivables management, payroll for clinical staff, drug and consumable stock accounts and tax returns, so you can focus on patient care.
We help you protect your resources and make informed decisions.
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We recruit administrators, finance, pharmacy and support staff tailored to your facility's needs.
Recruitment & Training serves clients in Africa. Candidates can send CVs to recruit@slonec.com.
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Healthcare & Pharmaceuticals in Sierra Leone: billing, stock and licensingFree 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 Healthcare & Pharmaceuticals and every service we offer, ready to share with your board or partners.
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Yes. We keep stock accounts for drugs and consumables, reconcile them to dispensing and purchasing records and flag losses and expiries.
Yes. Our billing and receivables service tracks patient, insurer and corporate accounts and follows up overdue balances.
Yes. We support company registration and the documents needed for licensing, and keep your renewals on schedule.
Yes. Qualifying pharmaceutical manufacturers can receive corporate tax relief of up to ten years and duty relief on raw materials and intermediate goods (Finance Act 2011, s.25). We assess eligibility.
Use the form on this page. Healthcare & Pharmaceuticals is already selected.
Tell us what you need and our business development team will come back with a tailored proposal.
Sector: Healthcare & Pharmaceuticals. 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.