SIERRA LEONE

RAPID INFROMATION DATA SHEET
(Actually based on the year 2007 estimates)

Geography
Official language: English
Other key languages: Krio
Major religious groups: Animist, Christian, Sunni Muslim
Capital: Freetown
Population: 5.8 m
Land area: 71,740 km²
Population density (people/km²): 80.8

Key economic data
GDP: US$ 1.4 bn
GDP per capita: US$ 241
PPP GDP per capita: n/a
Average Real GDP growth 2000-06: 12.3%
Currency: Leone
Key exports: Diamonds, cocoa beans
Key imports: Fuel & lubricants, food, machinery
& transport equipment

Miles of palm-fringed sandy beaches kissed by the sun all year round, green mountains with lush vegitation, African wildlife, seafood restaurants with fish freshly pulled from the ocean, a kaleidoscope of flora and fauna, colour and crafts - all here
All the natural resources on which to build a healthy tourism business - a warm, tropical climate and smiling people, rich in culture, waiting to welcome the world back to Sierra Leone.

The beautiful Sierra Leone, West African country is a spoilt white sandy beaches along the Atlantic Ocean. It offers visitors its historic heritage, exotic flora and fauna, mountains and natural beauty. Many sandy beaches along the Atlantic Ocean are enjoyed by the visitors. The tropical rain forest is home to some of the rare and endangered species of monkeys, baboons, birds, butterflies and a wide variety of Antelope and Buffalo families.

Behind its natural beauty, Sierra Leone can boasts of numerous waterfalls, mysterious lakes and splendid hills, historical islands, some wearing the hallmark of slave trade. The cultural heritage creates a tradition of friendliness and hospitality, which treats every visitor to an exclusive and unforgettable nostalgia.

A wide range of activities - bird watching, sport fishing, adventure, hiking etc are sure to attract and captivate visitors. A visit to Sierra Leone will create an impression you will never forget.

SIERRA LEONE

Tax indicators

Companies:
• Company tax Resident companies: 30%
• Company tax Non-resident companies: 25%
• Secondary Tax on Companies (STC): None
• General sales tax: 15%
• Value-added tax: None

Individuals:
• Fiscal year end: 31 December
• Individual marginal tax rate (maximum): 30%
• Basis of taxation: Source-based / Entire income / Residence-based

Withholding tax:
• Interest: 15%
• Dividends: 10%
• Royalties:25%
Exchange controls: Exist
Double tax treaties: Exist
Capital gains tax: None

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