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Tax compliance in Sierra Leone

Stay on the right side of the NRA

PAYE, NASSIT, GST, income tax and withholding tax returns prepared and filed properly, with clear advice when the NRA gets in touch.

Prefer to talk? Call +232 73 253666 or message us on WhatsApp.

An accountant preparing tax returns at her desk

Returns we prepare and file

We prepare and file the regular returns most organisations in Sierra Leone need: Because we work from the same records as your bookkeeping and payroll, your returns match your accounts.

  • PAYE on staff salaries.
  • NASSIT social security contributions.
  • GST for registered businesses.
  • Companies’ income tax, including estimates and annual returns.
  • Withholding tax on payments to suppliers, contractors and landlords.
  • Tax clearance, when you need it for contracts, tenders or licences.

Queries, audits and reviews

If the National Revenue Authority raises a query, sends an assessment or starts a field audit, we help you respond: gathering the records, preparing explanations and dealing with the NRA alongside you. We also carry out compliance reviews to find gaps before they become a problem, and advise on transfer pricing for groups with related-party transactions.

Colleagues reviewing figures together on a laptop

Keeping up with changes

Tax rules change with each Finance Act. We keep track of the changes and explain what they mean for you in plain terms.

Get our free guide to the Finance Act 2026 →

Who it's for

  • SMEs that want returns done properly without hiring a tax specialist.
  • NGOs and donor-funded projects with payroll and withholding tax obligations.
  • Mining, energy and hospitality companies with more complex tax affairs.
  • Foreign-owned companies and investors new to the Sierra Leone tax system.

What you receive

  • A review of your registrations, past returns and anything outstanding
  • A calendar of the returns you need and what we need from you each period
  • PAYE, NASSIT, GST, income tax and withholding tax returns prepared and filed
  • Copies of every return and payment record, kept in one place
  • Help with NRA queries, assessments and field audits
  • Plain-English notes when a Finance Act changes something that affects you

The NRA, NASSIT and the Finance Act

The National Revenue Authority (NRA) administers income tax, PAYE, GST, withholding tax and other taxes in Sierra Leone. NASSIT runs the national social security scheme, which employers contribute to for their staff. Rules and rates are updated through the annual Finance Act, so what applied last year may not apply now.

Most penalties we see are not about complex tax planning. They come from late filing, missed registrations, PAYE worked out on old rates, or withholding tax that was deducted from suppliers and never paid over. We prepare your returns from the same records as your books and payroll, keep a filing calendar, and check your position against each new Finance Act.

Simple to start, clear all the way through

Scope and fees are agreed in writing before work starts.

1

Review

Review your current position: registrations, past returns and anything outstanding.

2

Plan

Plan the returns you need and what we need from you each period.

3

Prepare and file

Prepare and file your returns, and keep you informed.

4

Support

Support you with queries, audits and changes in the rules.

Frequently asked questions

Which tax returns can SLONEC file for my organisation?

We prepare and file PAYE, NASSIT contributions, GST, companies’ income tax (including estimates and annual returns) and withholding tax, and we help with tax clearance.

What happens if the NRA raises a query or starts a field audit?

We help you respond: gathering the records, preparing explanations and dealing with the National Revenue Authority alongside you.

Do you keep track of Finance Act changes?

Yes. Tax rules change with each Finance Act. We track the changes and explain what they mean for you in plain terms.

Is there a free tool I can use first?

Yes. Our Sierra Leone tax calculator and the free Compliance Checklist are available on this site.

We have missed some returns. What should we do?

Tell us what has not been filed. We work out what is outstanding, prepare the missing returns from your records and help you deal with the NRA, which is usually better than waiting for the NRA to find the gap.

Can you represent us in an NRA audit?

We help you prepare for and respond to field audits: gathering the records, preparing explanations and attending meetings with the NRA alongside you.

The SLONEC team at a SLONEC corporate training programme in Freetown

Talk to the people who will do the work

The SLONEC Accountancy team

Freetown · 1 Hannah Benka-Coker Street

Your work is handled by the SLONEC Accountancy team at our Freetown office and overseen by Ishmael Bangura, who founded SLONEC in 2023 and is a professional accountant. When you get in touch, we tell you who your day-to-day contact will be and how to reach them, and we agree the scope and fee in writing before any work starts.