Tourism and travel levies in Sierra Leone

Foreign Travel Tax

The National Revenue Authority says the Foreign Travel (Ticket) Tax Act, 1975, as amended by Act No. 4 of 2004, applies to every person leaving Sierra Leone by ship, aircraft or other transport ¹. Its website says the tax is 10% of the normal price of the return ticket and is due on or before departure ¹. The ticket issuer collects it and pays it to the authority within 15 days after the end of each month ¹.

The authority's Tax and Non-Tax Revenue Guide, second edition, dated October 2022, gives a different method ². It says the Act was amended by the Finance Act 2017 and sets rates in US dollars by class and destination ². The website page is undated, so this site cannot say which version is newer in law ^1,2.

GST on hotels and travel

The revenue authority says the Goods and Services Tax Act 2009 sets a single rate of 15% on most goods and services from 1 September 2009 ³. It gives hotel accommodation as an example of a taxable service ³. It says GST replaced the former restaurant and food tax ³.

The October 2022 guide lists passenger transport by air, excluding internal air travel, as exempt from GST ². It lists services within the international airport zone as exempt supplies ².

The 2% tourism levy

Awoko Newspaper, in a report with no byline, said Minister of Tourism and Cultural Affairs Nabeela Tunis announced a 2% levy on the business activities of all restaurants and hotels ⁵. The report carries the code 23/10/2024 ⁵. It said the levy would give the tourism sector another source of income ⁵. The report did not cite a law or a start date ⁵.

An undated Ministry of Tourism and Cultural Affairs article, published before a congress held from 29 to 31 October 2024, says the 2% Tourism Levy was introduced under the Finance Act 2023 and has been piloted with National Revenue Authority support to track industry revenue ⁹. It does not say who pays or give a start date ⁹. This site could not open the Finance Act 2023 text, so the levy's legal terms are not confirmed here.

Who regulates tourism

The National Tourist Board says it is a semi-autonomous body set up under a Tourism Development Act 1990 ⁴. It lists the registration, licensing and classification of tourist establishments among its tasks ⁴. Its page does not give fee amounts ⁴.

The 2022 revenue guide says tourism establishments registered with the board could claim income tax relief from 1 January 2021 to 31 December 2023 ². This is a relief for businesses, not a charge on visitors ².

The ECOWAS tax cut

Ecofin Agency reported in July 2026 that the ECOWAS reform in force from 1 January 2026 targets ticket, solidarity, tourism and foreign travel taxes ⁶. BusinessDay reported that an AFRAA ranking for 2024 put Sierra Leone second after Gabon among the most expensive countries for air travel taxes and fees ⁷. Sierra Leone suspended its US$25 airport security fee from 6 July 2026 for a contract review and audit ⁸. This site has not found an official change to the Foreign Travel Tax under the ECOWAS rule.