Lion Mountains — Pristine Beaches, Resilient Spirit & Raw African Beauty
Yes, if you are employed, self-employed or running a business you should be registered with the NRA and hold a Taxpayer Identification Number. Employers use it to operate PAYE, and it is needed for many banking and government transactions.
Sierra Leone uses the calendar year, 1 January to 31 December, for personal income tax.
Tax residents are, in principle, taxed on worldwide income, while non-residents are taxed only on Sierra Leone-source income. Treaty relief is limited, so seek advice if you have income taxed in more than one country.
GST is Sierra Leone's value-added tax, charged at 15% on most goods and services. Businesses over the registration threshold must register with the NRA, charge GST and file returns.
Yes. Employers and employees contribute to NASSIT, the National Social Security and Insurance Trust, which is separate from income tax.
Yes. International health insurance that includes medical evacuation is strongly recommended, because local specialist and emergency care is limited and serious cases often require evacuation abroad.
Yes. Proof of yellow fever vaccination (the yellow card) is a mandatory entry requirement and is checked at Freetown International Airport.
Malaria is endemic year-round. Take prophylaxis prescribed by a travel doctor, use repellent and treated bed nets, and seek prompt medical attention for any fever.
Most use private clinics in Freetown for routine and minor care. For complex or emergency treatment, medical evacuation to another country is often arranged through insurance.
Yes, English is the official language and widely understood in Freetown and formal settings. Learning a few Krio phrases, however, is highly appreciated and helps in markets and everyday interactions.
No. Grid power from EDSA is intermittent, so most homes and businesses rely on generators or solar backup. Factor generator fuel into your monthly budget.
Only in a few upscale hotels and supermarkets in Freetown. Sierra Leone is largely a cash and mobile-money economy, so carry cash and set up Orange Money or Africell Money.
The dry season (November to April) is easier for moving and getting settled, as the rainy season (May to October) brings heavy rain, flooding risk and harder road conditions.