Sierra Leone’s Income Tax Act 2000 and the multiple Finance Acts enacted since 2010 contain various incentives to encourage private sector investment and promote the inflow of foreign capital and technology into Sierra Leone.
Additional incentives are provided to SEZs, including three-year corporate tax holidays and expedited government services including customs, immigration and registration.
Attractive Government incentives in energy
Example incentives include:
- Income tax exemptions
- Import duty exemptions
- Goods and services tax exemptions.
- Incentives for special economic zone investors