Sierra Leone is a country in West Africa. It is bordered by Guinea to the northeast, Liberia to the southeast and the Atlantic Ocean to the southwest. Sierra Leone has a tropical climate, with a diverse environment ranging from savannah to rainforests. The country has a total area of 71,740 km2 (27,699 sq mi) and a population of 7,075,641 (based on the 2015 national census). It is a constitutional republic with a directly elected president and a directly elected 124 members of a unicameral legislature known as Parliament.

Capital: Freetown

Currency: Leone

Timezone: UTC

Corporate tax rate: 30%

Personal tax rate: 0-35%

Capital gains tax: 30%

VAT: 15%

Tax residence: 183 days in any 12 month period rule: world income is taxed with some exceptions.

CFC Rules: No

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