International treaty

Sierra Leone: tax treaties

Tax treaties and related documents between the UK and Sierra Leone.


1947 Sierra Leone-UK Double Taxation Agreement as amended by the 1968 protocol - in force

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


The double taxation agreement entered into force on 16 February 1948 and was amended by signed agreement on 18 March 1968.

It’s effective in Sierra Leone from 1 January 1946 and in the UK from:

  • 6 April 1945 for surtax
  • 6 April 1946 for Income Tax
  • 6 April 1947 for profits tax
Published 30 December 2013