ANNOUNCEMENT 28 Nov 2009

In November 2009, the government of Sierra Leone announced a change in export taxation.

NUMBER OF INTERVENTIONS

1

  • 1 harmful
  • 0 neutral
  • 0 liberalising

SOURCE



Morris, S. Jnr. 2010. 'Sierra Leone: 15 percent tax slapped on diamond exports.' AllAfrica.com. 9 January. http://allafrica.com/stories/201001110666.html


Inception date: 28 Nov 2009 | Removal date: open ended
Still in force

Export tax

 A 15% export tax has been imposed on diamonds worth more than US$50,000. The tax took effect on December 28 2009. This is in addition to an increase in taxes on diamonds from 5% to 6.5% and an increase in taxes on gold and other minerals from 4% to 5%.

AFFECTED SECTORS

 

AFFECTED PRODUCTS