Your partner for accountancy and consultancy services in construction and real estate, in Sierra Leone and beyond.
Photo: John Green / Wikimedia Commons, CC BY 3.0Construction and property projects tie up large sums over long timelines. At SLONEC we help contractors, developers and landlords track project costs, manage cash flow, account for rental income and property taxes and meet NRA obligations, giving you clear numbers for tenders, lenders and investors.
Whether you are a contractor, a developer, a landlord or a diaspora investor, every project needs a budget you can trust and records that satisfy the NRA.
SLONEC keeps projects on budget with job costing and project controls, prepares rental income accounts and contractor tax, and supports tenders and prequalification.
Photo: Pexels contributor (verify name) (Pexels Licence)What investors and operators in Construction & Real Estate should know about Sierra Leone's rules and reliefs, with the law behind each point.
Undertakings under Public-Private Partnership infrastructure projects above US$20 million qualify for a 15-year corporate tax relief, and duty-free import of plant, equipment and other inputs (excluding petroleum) during construction against an approved bill of quantities.
The withholding tax rate on rent paid to residents rose from 10% to 15% from 1 January 2026. Landlords and tenants should update lease payments and returns.
Excise duty on Portland and other hydraulic cement is now NLe 10.0 per 50 kg. Export royalties on granite and other stones were reset to US$10.50 a tonne, and on dimension stones and marble to US$17.50 a tonne, with effect from 9 May 2025.
New businesses investing at least US$10 million, or existing businesses investing at least US$5 million to expand, can import plant and machinery for their own operations duty-free for three years.
From 1 January 2026 the Finance Act 2026 raised the corporate income tax rate for resident companies from 25% to 30%, made every company pay the higher of its normal income tax and the minimum alternate tax (2% of turnover), and abolished the investment allowance.
Checked on 10 October 2026 against the sources listed. Incentives usually have conditions and can change with each annual Finance Act, so speak to SLONEC before you rely on any of them for an investment decision.
In Construction & Real Estate, SLONEC works with:
Every SLONEC engagement draws on three service lines. Choose one, or combine them for a single point of contact.
We manage bookkeeping, project and job costing, rental income accounts, payroll for site staff and tax returns, so you can focus on delivering projects.
We help you win work, stay compliant and make informed decisions.
Explore AccountancyOur consultancy services help you build a stronger business.
We recruit quantity surveyors, project accountants, site administrators and property managers tailored to your needs.
Recruitment & Training serves clients in Africa. Candidates can send CVs to recruit@slonec.com.
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Construction & Real Estate in Sierra Leone: project finance, rent and taxFree ebook · SLONECPractical guidance from the SLONEC team, written for Sierra Leone. Sign up and we will email it to you, with occasional updates you can unsubscribe from at any time.
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Our two-page brochure sets out who we work with in Construction & Real Estate and every service we offer, ready to share with your board or partners.
Yes. We prepare the financial statements, tax clearance support and financial information that tenders and prequalification exercises usually ask for.
Yes. We keep rental income accounts, handle rental income tax and withholding and report to you wherever you are.
Yes. We set up job costing and project controls so you can compare budget with actual cost on every contract.
Yes. Withholding tax on rent paid to residents rose from 10% to 15% from 1 January 2026 (Finance Act 2026, s.13(b)). We can review your leases and returns.
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Tell us what you need and our business development team will come back with a tailored proposal.
Sector: Construction & Real Estate. 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.