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Bookkeeping and tax for freelancers and contractors in Sierra Leone

Accountancy for freelancers and contractors

Simple bookkeeping and tax returns for people who work for themselves, so you can focus on your clients.

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

A freelancer working at her desk

Working for yourself, without the paperwork worry

Freelancers, consultants and contractors often have income from several clients, expenses that can be claimed and tax that is deducted at source by some clients but not others. Keeping track of it all takes time you would rather spend on paid work.

What we do for freelancers and contractors

  • Setting up a simple way to record income and expenses.
  • Keeping your books up to date.
  • Working out what tax you owe, including withholding tax already deducted by clients.
  • Preparing and filing your tax returns with the NRA.
  • Registration, if you decide to trade through a company.
  • Simple accounts for banks, landlords or visa applications.
Colleagues reviewing figures together on a laptop

Sole trader or company?

As your work grows, you may want to trade through a registered company. We can explain the differences in tax and paperwork and help you register if it makes sense.

Read our guide: The pros and cons of incorporating your business for tax purposes in Sierra Leone →

Who it's for

  • Self-employed professionals, consultants, contractors and freelancers working in Sierra Leone, including those working for NGOs, projects and international clients.

What we do for you

  • A simple way to record income from each client and the expenses you can claim
  • Books kept up to date through the year, not only at return time
  • A clear calculation of the tax you owe, after withholding tax already deducted
  • Your income tax return prepared and filed with the NRA
  • Statements of income for banks, landlords or visa applications
  • Advice on whether trading through a company makes sense for you

Working for yourself in Sierra Leone

Self-employed people in Sierra Leone often have a mix of income: fees from local businesses, contracts with NGOs and projects, and payments from international clients. Some clients deduct withholding tax before they pay you and some do not. That makes it easy to pay too much tax, or to miss tax that is still due, unless the records are kept as you go.

We keep it simple. You send us your invoices, receipts and bank statements, we record them and keep track of tax already deducted, and at the end of the year your return is prepared from records that are already in order. If your work grows and a company would make sense, we explain the trade-offs and can help you register.

Simple to start, clear all the way through

Scope and fees are agreed in writing before work starts.

1

Initial call

Initial call about your work and how you are paid.

2

Quote

Quote for your bookkeeping and returns.

3

Set-up

Set-up of a simple record-keeping routine.

4

Returns filed

Returns filed and regular check-ins.

Frequently asked questions

Do I need to file a tax return if clients already deduct withholding tax?

In most cases, yes. Withholding tax deducted by clients is usually a payment towards your income tax, not the end of it. We work out your full position and claim credit for tax already deducted.

What records should I keep?

Invoices you send, payments you receive, receipts for business expenses and any withholding tax certificates from clients. We give you a short list and a simple way to keep them.

I work for international clients. Is that income taxable in Sierra Leone?

If you are resident in Sierra Leone, income from work you do here is generally taxable here even if the client is abroad. Your exact position depends on your residence and contracts, and we check it with you.

Can you help me move from sole trader to a company?

Yes. We explain the differences in tax, paperwork and liability, and if it makes sense we handle the registration with our market entry team.

Can you provide an income statement for a visa or loan?

Yes. We can prepare a statement of your income and, where needed, simple accounts for banks, landlords or embassies, based on your records.

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.

Ready to talk?

Tell us what you need, or book a call to talk it through first.