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Sierra Leone Salary Calculator 2026 - PAYE + NASSIT

Free Sierra Leone salary calculator (2026): estimate take-home pay for employees and the self-employed. PAYE 0-30% with the SLE 600 threshold, plus NASSIT 5%. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Sierra Leone (2026)

Educational model - not a National Revenue Authority assessment, not a tax return, not tax advice. Currency SLE (new Leone).

Employee (PAYE + NASSIT)

  • PAYE is assessed on monthly salary at progressive rates: 0% up to SLE 600; 15% to 1,200; 20% to 1,800; 25% to 2,400; 30% above.
  • NASSIT (social security): employee 5% and employer 10%. The employee contribution is deductible before PAYE.
  • Taxable monthly income = gross - employee NASSIT. Amounts are in the new Leone (SLE).

Sources: National Revenue Authority - PAYE, NASSIT Sierra Leone.

Self-employed (sole proprietor)

  • Self-employed business income is taxed on the same PAYE scale on net business profit (revenue minus actual expenses).

National Revenue Authority Sierra Leone.