The Sierra Leone Legal Information Institute has published a copy of the Finance Act 2024, which was signed into law on 10 January 2024. The main tax measures include:

• An increase in the withholding tax rate from 10% to 15% on:
  • dividends paid to both residents and non-residents;
  • management and professional fees paid to both residents and non-residents; and
  • lottery winnings paid to residents;
  …