Umzug nach Sierra Leone: Steuern, Aufenthalt und Leben
So werden Sie in Sierra Leone steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 2 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
Taxes
In Sierra Leone the top income tax rate is 30%, dividends are taxed at up to 10% and companies pay 25% corporate tax.
How to move and become tax resident
You can become tax resident in Sierra Leone from arrival once you take up residence (Permanent home in Sierra Leone, or 183 days). The typical route is Residence permit via business/investment: Visa then residence card; proof of means, housing, police record There are 2 open residence programmes in Sierra Leone — see the list below.
Living there
Freetown has a tropical monsoon climate with winter highs around 27.5 °C and summer highs around 31.5 °C. The economy grew +4.4% in 2025; the IMF forecasts 4.6% for 2026. Its passport opens about 60 countries without a visa in advance. Security: No conflict exposure.
Key facts
| Höchste Einkommenssteuer | 30% |
|---|---|
| Dividendensteuer | 10% |
| Gewinnsteuer | 25% |
| Steuerliche Ansässigkeit | ab Zuzug — Permanent home in Sierra Leone, or 183 days |
| Typischer Aufenthaltsweg | Residence permit via business/investment — Visa then residence card; proof of means, housing, police record |
| Pass | visumfrei oder Visum bei Ankunft in 60 Länder |
| Economic growth | +4.4% (2025), forecast 4.6% (2026) |
| Klimatyp | tropical monsoon · 27.5° / 31.5° (Freetown) |
| Krieg & Konflikte | none — No conflict exposure |
| Alle Naturgefahren | 5.4/10 |
| Bankensicherheit | 1.5/10 · NR |
| Eigentumsschutz | 2/10 |
| Warme Wohnungen im Winter | 9/10 |
Aufenthaltsprogramme in Sierra Leone
- Resident Permit (Employment / Business) — employment · open · 2026-10
- Dependant Resident Permit — family · open · 2026-10
Frequently asked questions
How many days do I need to spend in Sierra Leone to become tax resident?
ab Zuzug. Permanent home in Sierra Leone, or 183 days Worldwide income
How much tax will I pay in Sierra Leone?
In Sierra Leone the top income tax rate is 30%, dividends are taxed at up to 10% and companies pay 25% corporate tax.
Which residence programmes does Sierra Leone offer?
Resident Permit (Employment / Business); Dependant Resident Permit
What is the usual way to move to Sierra Leone?
Residence permit via business/investment. Visa then residence card; proof of means, housing, police record
Compare with nearby countries
Algeria · Angola · Benin · Botswana · Burkina Faso · Burundi · Cameroon · Central African Rep. · Chad · Congo · Côte d'Ivoire · Dem. Rep. Congo
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.