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Doing business
Doing business in Sierra Leone
The official bodies a foreign company, investor or professional deals with in Sierra Leone – linked to their own websites – plus the treaties that matter for contracts and disputes, and law firms there that list business work.
Key facts
Key facts for business in Sierra Leone
The short answer
We could not confirm the company registry’s website for Sierra Leone. Tax authority: National Revenue Authority (NRA). Requirements, fees and timelines change – confirm them with the body concerned and a lawyer admitted in Sierra Leone before you act.
| Legal system | Common law (with customary law) |
|---|---|
| Official languages | English |
| Currency | Sierra Leonean leone (SLE) |
| Regional blocs | ECOWAS |
| OHADA business law | No |
| AfCFTA (continental free trade) | Ratified (instrument deposited) |
| New York Convention (arbitral awards) | Party – in force since 2021 |
| ICSID Convention (investment disputes) | Contracting state – in force since 1966 |
| Apostille Convention (public documents) | Not a party – documents usually need legalization |
Treaty status from the official depositary records (UNCITRAL, ICSID, HCCH), regional blocs from their own websites, AfCFTA from tralac – checked October 2026. Not legal advice.
Official bodies
Who does what in Sierra Leone
| What for | Official body | Website |
|---|---|---|
| Investment promotion | Sierra Leone Investment & Export Promotion Agency (SLIEPA) | sliepa.gov.sl |
| Tax | National Revenue Authority (NRA) | nra.gov.sl |
| Central bank, currency and foreign exchange | Bank of Sierra Leone (BSL) | bsl.gov.sl |
| Work and residence permits | Sierra Leone Immigration Department (SLID) | slid.gov.sl |
| Courts and justice | Judiciary of Sierra Leone | judiciary.gov.sl |
We could not confirm an official website for: registering a company. We only link to sites we could open and confirm as the body’s own in October 2026.
Each link was opened and checked as the body’s own website in October 2026. Links to official sites only – never to agents or look-alike sites.
Getting started
What foreign businesses usually sort out first
- Choose how you will operate. A subsidiary, a branch, a representative office, or working through a local partner or distributor. The options and their conditions are set by national company law.
- Register the business. Company registration: the national company registry.
- Register for tax. Tax registration: National Revenue Authority (NRA).
- Check investment rules and incentives. Some sectors have licensing, local-ownership or registration rules, and some investors qualify for incentives. Investment agency: Sierra Leone Investment & Export Promotion Agency (SLIEPA).
- Permits for foreign staff. Work and residence permits: Sierra Leone Immigration Department (SLID).
- Banking and foreign exchange. Rules on accounts, moving money in and out and paying dividends abroad come from the central bank (Bank of Sierra Leone (BSL)) and the banks.
- Contracts and disputes. Agree the governing law, the courts or arbitration seat, and the language. Sierra Leone is a party to the New York Convention, so arbitral awards made in other member states can be recognized there under it.
A general checklist, not legal advice. What applies to you depends on your sector, structure and nationality.
Law firms
Law firms in Sierra Leone for business matters
Bakarr & Associates
Freetown
Garber & Co
Freetown
KMK Solicitors
Freetown
Macauley, Bangura & Co
Freetown
Sierra Legal Advocates (SLA)
Freetown, Kenema
Wright and Co.
Freetown
6 firms in Sierra Leone list corporate, tax, employment or other business work on their own websites. See every firm in Sierra Leone.
Checking a lawyer in Sierra Leone
Who admits lawyers: General Legal Council (Legal Practitioners Act), with the Sierra Leone Bar Association
Professional title: Barrister and Solicitor
Official roll: sierraleonebarassociation.org
Ask to see the lawyer's current practising certificate and confirm it with the Sierra Leone Bar Association, whose online 'Find a Lawyer' directory is still sparse.
We could not confirm every detail from official sources, so use this as a starting point.
Sources: sierraleonebarassociation.org, sierraleonebarassociation.org. Checked October 2026. Not legal advice.
Questions
Doing business in Sierra Leone: questions
Is Sierra Leone a party to the New York Convention?
Yes – in force since 2021 (UNCITRAL status table, checked October 2026).
Does Sierra Leone accept apostilles?
Sierra Leone is not a party to the Apostille Convention (HCCH status table, checked October 2026), so foreign public documents usually need legalization – typically through the issuing country’s foreign ministry and Sierra Leone’s embassy or consulate. Confirm with the authority that will receive the document.
What currency is used in Sierra Leone?
Sierra Leonean leone (SLE).