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Sector expertise for Sierra Leone and beyond

Accountancy, consultancy, recruitment and training, shaped around the rules, risks and opportunities of your industry.

Aerial view of Freetown and the Sierra Leone River estuaryPhoto: David Hond / Wikimedia Commons, CC BY 2.0

One firm, three service lines

Whatever your sector, you get one SLONEC team drawing on three specialist service lines.

SLONEC Accountancy. Bookkeeping, payroll and NASSIT, tax and GST compliance, IFRS and year-end accounts, internal audit.

SLONEC Consultancy. Strategy, governance, systems and processes, mergers and acquisitions, feasibility studies, investment and facilitation.

SLONEC Recruitment & Training. Recruitment for finance, operations and technical roles, and corporate training built for each sector, across Africa.

SLONEC delivering corporate training for Sierra Leone Commercial Bank staff
SLONEC corporate training for Sierra Leone Commercial Bank operational staff.

What changed in 2026

The Finance Act 2026 came into force on 1 January 2026. The changes that touch every sector:

Corporate income tax at 30%

The rate for resident companies rose from 25% to 30%, and every company now pays the higher of its normal income tax and the minimum alternate tax of 2% of turnover.

Finance Act 2026, ss.5 and 13(a)

Investment allowance abolished

Section 40 of the Income Tax Act 2000, the investment allowance, has been repealed. Capital spending plans should be re-modelled.

Finance Act 2026, s.7

Higher withholding tax

Withholding on rent paid to residents rose to 15%. Payments to non-resident contractors, and dividends, interest and management or professional fees paid to non-residents, now attract 20%.

Finance Act 2026, ss.13(b) and 14(a)–(d)

GST on digital services

Suppliers of digital services to consumers in Sierra Leone must register for GST even without a physical presence, and appoint a local representative if they have no office here.

Finance Act 2026, ss.18 and 24

Source: Finance Act 2026 (Act No. 1 of 2026), Supplement to the Sierra Leone Gazette Extraordinary, 7 January 2026; in force from 1 January 2026 (s.1). Checked against the Act text on 10 October 2026.

Free sector ebooks and guides

Download practical guides for each sector, written by the SLONEC team for Sierra Leone.

Frequently asked questions

Which sectors does SLONEC work in?

We work across mining and natural resources, agriculture and agribusiness, NGOs and development, financial services, telecoms and technology, construction and real estate, hospitality and tourism, and healthcare and pharmaceuticals, as well as SMEs, start-ups and individuals.

Can one SLONEC team handle accounting, consultancy and recruitment?

Yes. You can combine SLONEC Accountancy, SLONEC Consultancy and SLONEC Recruitment & Training under one engagement with one point of contact.

Do you work with investors outside Sierra Leone?

Yes. We support foreign investors and diaspora clients with company set-up, incentives, bank accounts, immigration and ongoing compliance. UK businesses can also start with SLONEC Advisory's Route into Africa.

Are the incentives on your sector pages up to date?

They were checked on 10 October 2026 against the Acts, the National Investment Board and the Finance Act 2026. Incentives have conditions and change with each Finance Act, so confirm with us before relying on them.

How do I get a proposal?

Complete the form below and choose your sector, or email bdteam@slonec.com. Existing clients should contact hello@slonec.com.

Request a proposal

Tell us what you need and our business development team will come back with a tailored proposal.

  • What happens nextWe review your request, arrange a short call if needed and send a written proposal.
  • Already a SLONEC client?For existing work, email hello@slonec.com and our client service team will help.
  • Prefer to talk first?Book a call or phone +232 73 253666.

Request a proposal

Sector: Please tell us your sector. 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).