Sierra Leone

Mining is a major economic sector in Sierra Leone, where significant quantities of bauxite, diamonds, gold, iron ore, and more are produced. As of 2017, Sierra Leone’s holds a “weak” grade in the Resource Governance Index.

Main Mining Products

  • Bauxite
  • Diamonds
  • Gold
  • Iron ore

What Are We Doing in Sierra Leone?

Sierra Leone entered our Deep Dive support program in 2021, and we have proposed a work plan to be executed in partnership with the African Tax Administration Forum. We plan to focus on transfer pricing and international tax issues by working with officials in Sierra Leone’s revenue authority, as well as ministries of finance and mining.

Legal and Policy Support

We are preparing detailed guidance about administering income tax on specific mineral products such as bauxite and iron ore. We will also prepare recommendations and specific legal text to resolve conflicts between domestic laws.


We have proposed a series of workshops to build capacity with the transfer pricing team within Sierra Leone’s revenue authority.

Audit Support

We will also offer support in mining industry tax audits to the revenue authority.