How to get a tax clearance certificate in Sierra Leone

Businesses and organisations are often asked for a valid TCC when they:

• bid for government and public body contracts: NRA’s own tender notices ask for a true copy of a valid tax clearance certificate, alongside business registration and a NASSIT clearance certificate
• renew registrations or licences: for example, the National NGO Policy Framework says NGOs must submit a valid tax clearance certificate with their renewal application to the Ministry of Planning and Economic Development, and SLANGO asks for one no more than three months old
• deal with banks, donors and larger clients that check suppliers
• apply for permits or other approvals where proof of tax compliance is requested

Because certificates are checked at the point you need them, it pays to stay compliant all year rather than rush when a tender closes.

Since 1 October 2025 the NRA has issued tax clearance certificates through the ITAS portal. The NRA’s notice says the automated process was piloted until 31 December 2025 for taxpayers in the Large Tax Office and the Extractive Industry Revenue Unit. As of 11 November 2026 we have not found a later NRA notice saying the online process covers every taxpayer, so we confirm the current route with the NRA for each client. For the businesses whose tax we handle, we apply through their ITAS account. The NRA’s steps are:

1. Log in to your ITAS portal.
2. Select My Tax, then Certificate Request.
3. Choose Tax Clearance Certificate Application and the reason for the application.
4. Complete the form and submit it.

The Finance Act 2026 sets a fee of NLe100 for a tax clearance certificate. If you are fully compliant, the system issues the certificate automatically, provides a printable version on the portal and emails a PDF to the address registered on ITAS. Third parties can check certificates on the NRA website’s Tax Clearance Verification Portal.

Taxpayers outside the online process should check the current application route with the NRA, and we can do this for you.

Yes. This is where most TCC work begins. We:

• review your ITAS ledger and list every outstanding return and balance
• prepare and file missing returns
• reconcile payments and ask the NRA to correct misallocated ones
• help you propose a payment arrangement where you cannot pay at once
• apply for the certificate once you are compliant
• set up a monthly routine so you stay compliant for the next tender

We also deal with NRA queries and compliance visits. See our tax compliance services and our guide to tax compliance for SMEs.

SMEs bidding for contracts, NGOs renewing registration, foreign companies with Sierra Leone operations and diaspora-owned businesses managed from abroad. Scope and fees are agreed in writing before work starts. You can also try our Sierra Leone tax calculator.