Crypto tax in Sierra Leone
How is cryptocurrency taxed in Sierra Leone?
The classification of cryptocurrency in Sierra Leone is unclear. Capital gains tax is 30%.
Common questions
- What is the capital gains tax rate for crypto in Sierra Leone?
- The capital gains tax rate in Sierra Leone is 30%.
- Does Sierra Leone have a worldwide tax system?
- Yes, Sierra Leone operates a worldwide tax system.
Crypto in Sierra Leone is unclear / unsettled.
Treatment
unclear / unsettled
Long-term
—
Headline rate
30%
Sierra Leone has no crypto-specific rules, but general capital gains tax at up to 30% is likely to apply to individual crypto disposal gains, with no official long‑term holding exemption published.
“CGT is payable on gain accruing to or derived by a person or company from the disposal of chargeable assets. The CGT rate is 30% of capital gains.[7]” — National Revenue Authority of Sierra Leone (via KPMG Fiscal Guide 2017/2018)
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.