GST registration and returns in Sierra Leone

In Sierra Leone you must register for Goods and Services Tax when your taxable turnover exceeds NLe500,000 in any 12 months, or is expected to. Registered businesses charge GST at 15%, file a monthly return and pay the National Revenue Authority. SLONEC registers you, sets up your records and can take over your monthly filings.

When do I have to register for GST?

Under the GST Act 2009, as amended, you must apply to register at the end of any month if:

your GST-exclusive taxable turnover exceeded the registration threshold in the last 12 months or less
it exceeded one third of the threshold in the last 4 months, or
there are reasonable grounds to expect it will exceed the threshold in the next 12 months

The registration threshold is NLe500,000. The application must be made within 30 days of the date you became required to register. Sales of capital assets and supplies made because you are selling or closing the business are left out of the calculation.

Some businesses must register whatever their turnover, including promoters of public entertainment. From the Finance Act 2026, non-resident suppliers of digital services to consumers in Sierra Leone must also register, even without a physical presence, and appoint a local representative.

Can I register for GST voluntarily?

Yes. If you carry on a taxable activity, you may apply to register even when you are below the threshold. Voluntary registration can help if most of your customers are GST-registered businesses, because you can then claim back GST on your own purchases. It also brings monthly filing obligations, so we look at whether it suits you before you apply.

How do GST returns and payments work?

GST is charged at 15% on taxable supplies. Each month you work out the GST you charged on sales (output tax), take off the GST you paid on allowable purchases and imports (input tax), and pay the difference.

Returns must be filed with a schedule of input and output GST no later than 21 days after the end of each tax period.
Payment is due no later than the end of the month following the tax period, under the Finance Act 2026.
Imports. GST paid at Customs is pre-filled in your return on the NRA’s ITAS system, so you no longer type it in manually.

Returns and payments go through ITAS, the NRA’s online tax system.

What are the penalties for late GST returns?

The Finance Act 2025 set fixed penalties for monthly GST returns:

Taxpayer size	Late filing without good cause	Not filing
Large	NLe5,000	NLe10,000
Medium	NLe2,500	NLe5,000
Small	NLe500	NLe1,000

Interest and other penalties can also apply to tax paid late. The NRA has also carried out sealing-off exercises at the premises of GST-registered businesses penalised for not issuing GST receipts or not using their electronic cash register.

What are the ECR and Smart GST machine rules?

Many GST-registered businesses must issue receipts through an electronic cash register (ECR). In 2026 the NRA began distributing new Smart GST machines nationwide. Under the Finance Act 2026, if your ECR is damaged, faulty or defective, you must replace it at a cost set by the Commissioner-General. Keep the machine working and issue a GST receipt for every sale.

What are NRA tax stamp checks?

Tax stamps are different from GST. They apply to excise goods. Press reports dated 4 November 2026 said the NRA reminded businesses that products such as alcohol, tobacco, sugar-sweetened drinks, bottled water, cement, sugar, cooking oil and fertiliser must carry valid tax stamps, with enforcement that can include assessments, seizure and closure. We have not seen a primary NRA notice for that reminder, so this is cited as a dated press report only. The NRA has also carried out joint tax stamp compliance assessments with partner agencies. If you import, make or sell these goods, we can review your position.

Can SLONEC take over our monthly GST filings?

Yes. We can:

check whether you need to register, and register you with the NRA
set up bookkeeping that separates output and input GST
prepare and file monthly returns on ITAS and remind you of payment dates
reconcile pre-filled import GST
deal with NRA queries and compliance visits
bring late returns up to date

We also handle PAYE, NASSIT and other taxes, and bookkeeping for SMEs and start-ups. Scope and fees are agreed in writing before work starts.

Frequently asked questions

What is the GST registration threshold in Sierra Leone?

NLe500,000 of GST-exclusive taxable turnover in any 12-month period.

What is the GST rate in Sierra Leone?

15% on taxable supplies.

When is the GST return due?

No later than 21 days after the end of the tax period. Payment is due by the end of the following month.

What happens if I file a GST return late?

Fixed penalties apply by taxpayer size, from NLe500 for a small taxpayer filing late up to NLe10,000 for a large taxpayer that does not file.

Do foreign digital service providers need to register?

Yes. From the Finance Act 2026, non-resident suppliers of digital services to consumers in Sierra Leone must register and appoint a local representative.