Tax Map · Crypto tax rankings

Crypto tax in Sierra Leone

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)

Full Sierra Leone tax profile → How to move to Sierra Leone →

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.