Sierra Leone’s Parliament has enacted the Finance Act 2026 on 27 November 2025. The Budget Speech by the Minister of Finance clarifies that the following changes have been made:

Key corporate and withholding tax changes

• Corporate income tax (CIT) rate is restored/increased to 30% (from 25%);
• Minimum Alternate Tax (MAT) is expanded to apply to all companies; the investment allowance is abolishe…