Tax residency in Sierra Leone
How to become a tax resident — and how hard it is to leave.
How do I become a tax resident of Sierra Leone?
You become a tax resident of Sierra Leone after spending 182 days there. Sierra Leone operates a worldwide tax system.
Common questions
- Does Sierra Leone have an exit tax?
- No, Sierra Leone does not have an exit tax.
- What type of tax system does Sierra Leone use?
- Sierra Leone uses a worldwide tax system, meaning residents are taxed on their global income.
- Can I get tax residency in Sierra Leone through investment?
- Yes, Sierra Leone offers a golden visa starting at $65000 and citizenship by investment.
How to become a tax resident
Typically after 182+ days of presence in a year — or any of:
- normal place of abode in Sierra Leone and present in Sierra Leone at any time during the year of assessment
- present in Sierra Leone for more than 182 days in any 12‑month period that commences or ends during the year of assessment
- official of the Government of Sierra Leone posted overseas during the year of assessment
There is no classic nomad visa, but a self-funded individual can obtain legal residence either by using the official online residence‑permit system (typically tied to work or business activity) or via the GO‑FOR‑GOLD permanent residency route, which requires a government fee plus purchasing and depositing at least 1kg of investment‑grade gold.
How to break residency
hard to leave- citizen of Sierra Leone, including one who is temporarily absent from Sierra Leone or has a permanent home outside Sierra Leone
Because Sierra Leone treats its citizens as tax resident even when temporarily absent or with a permanent home abroad, cleanly ending tax residency is difficult; non‑citizens can generally cease residency by leaving Sierra Leone, giving up a normal place of abode, and staying under the day‑count threshold.
“Resident Individuals An individual is generally resident for tax purposes in Sierra Leone if that individual is: • Present in Sierra Leone for an aggregate period of 182 days or more in any 12-month period that commences or ends during the year; • A citizen, including one who is temporarily absent from Sierra Leone or has a permanent home outside Sierra Leone; or • An employee of the Government of Sierra Leone posted abroad.” — National Revenue Authority, Sierra Leone
Estimate — confirm against the linked sources. See methodology.