DT16805 - Sierra Leone: Subject to tax
Royalties and pensions (other than Sierra Leone government pensions) are only exempt from Sierra Leone tax if the recipient is subject to United Kingdom tax on the same income (Articles 7(1) and 10(1)).
Royalties and pensions (other than Sierra Leone government pensions) are only exempt from Sierra Leone tax if the recipient is subject to United Kingdom tax on the same income (Articles 7(1) and 10(1)).