VATCalculate GST in Sierra Leone
A quick GST tool for Sierra Leone: find the price with or without 15% GST, the tax amount and the share of tax inside a SLE price.
Sierra Leone GST
GST rates in Sierra Leone
There is only one GST rate in Sierra Leone: 15%. Supplies are either taxed at that rate, zero-rated or exempt. The standard rate is below the Africa average of 16.4% and shared with 22 other countries in our list.
| Rate | Type |
|---|---|
| 15% | Standard rate |
Official source: nra.gov.sl. Rates checked October 2026.
GST examples in SLE
Common amounts with 15% GST added:
| Net | GST 15% | Gross |
|---|---|---|
| 100.00 SLE | 15.00 SLE | 115.00 SLE |
| 500.00 SLE | 75.00 SLE | 575.00 SLE |
| 1,000.00 SLE | 150.00 SLE | 1,150.00 SLE |
| 5,000.00 SLE | 750.00 SLE | 5,750.00 SLE |
| 10,000.00 SLE | 1,500.00 SLE | 11,500.00 SLE |
| 100,000.00 SLE | 15,000.00 SLE | 115,000.00 SLE |
Removing GST from gross prices
| Gross | Net | GST |
|---|---|---|
| 575.00 SLE | 500.00 SLE | 75.00 SLE |
| 1,150.00 SLE | 1,000.00 SLE | 150.00 SLE |
| 5,750.00 SLE | 5,000.00 SLE | 750.00 SLE |
| 11,500.00 SLE | 10,000.00 SLE | 1,500.00 SLE |
How to calculate GST in Sierra Leone
Adding GST to a net price
GST = net × 15 / 100
Gross = net × 1.15
Removing GST from a gross price
Net = gross / 1.15
GST = gross − net
A common mistake is to take 15% off the gross price. That gives the wrong figure: the GST inside a gross price is only 13.04% of it.
Questions about GST in Sierra Leone
What is the GST rate in Sierra Leone?
The standard GST rate in Sierra Leone is 15%.
How do I add 15% GST to a price?
Multiply the net price by 1.15. For example 5,000.00 SLE × 1.15 = 5,750.00 SLE.
How do I remove GST from a gross price in Sierra Leone?
Divide the gross price by 1.15. For example 5,750.00 SLE ÷ 1.15 = 5,000.00 SLE net; the difference is the GST.
How much of a SLE price is GST?
At 15%, GST makes up 13.04% of the gross price (15 ÷ 115).