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.
Accountancy, consultancy, recruitment and training, shaped around the rules, risks and opportunities of your industry.
Photo: David Hond / Wikimedia Commons, CC BY 2.0Each sector page sets out who we work with, the services we tailor for you, the incentives investors should know about and a free brochure and ebook.

Mining brings complex licensing, royalty, tax and reporting obligations alongside community and environmental commitments.
Explore Mining & Natural Resources
Agribusiness depends on seasons, prices and access to finance.
Explore Agriculture & Agribusiness
Non-profit organisations answer to donors, government and communities at once.
Explore NGOs & Development
Financial institutions work under close scrutiny from regulators such as the Bank of Sierra Leone, the Insurance Commission, the Financial Intelligence Unit and the National Revenue Authority.
Explore Financial Services
Technology businesses move fast, and the numbers must keep up.
Explore Telecoms & Technology
Construction and property projects tie up large sums over long timelines.
Explore Construction & Real Estate
Hospitality runs on thin margins, seasonal demand and cash-heavy operations.
Explore Hospitality & Tourism
Healthcare providers must balance patient care with tight budgets, stock control and regulatory scrutiny.
Explore Healthcare & PharmaceuticalsWhatever 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.

The Finance Act 2026 came into force on 1 January 2026. The changes that touch every sector:
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.
Section 40 of the Income Tax Act 2000, the investment allowance, has been repealed. Capital spending plans should be re-modelled.
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%.
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.
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.
Download practical guides for each sector, written by the SLONEC team for Sierra Leone.
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.
Yes. You can combine SLONEC Accountancy, SLONEC Consultancy and SLONEC Recruitment & Training under one engagement with one point of contact.
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.
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.
Complete the form below and choose your sector, or email bdteam@slonec.com. Existing clients should contact hello@slonec.com.
Tell us what you need and our business development team will come back with a tailored 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).
SLONEC is an accountancy and consultancy firm that specialises and provides a wide range of accountancy and consultancy services to individuals, businesses, and organisations within Sierra Leone and beyond.