Freetown, 10th December 2025– Sierra Leone’s domestic revenue performance for the third quarter of 2025 shows a strong reliance on income tax collections, which accounted for more than half of all government revenue during the period, according to Quarterly Fiscal Report of the Central Government presented by the Accountant General’s Department in the Ministry of Finance.
The total domestic revenue collected between July and September 2025 amounted to NLe4.37 billion, with Income Tax Receipts contributing NLe2.25 billion, or 52% of the quarterly total.
The second-largest contributor was the Goods and Services Tax (GST), which brought in NLe746.05 million, representing 17% of total domestic revenue.
Other key revenue streams included: Taxes on International Trade and Transport (Import Duty): NLe337.32 million (8%). TSA Revenue: NLe372.29 million (9%). Customs and Excise Receipts: NLe202.99 million (5%)
Other Fees and Non-Tax Revenue: NLe456.37 million (10%), including departmental receipts, road user charges, administrative fees, and incidental sales.
Notably, Mineral Resources and Fisheries recorded no revenue for the quarter, despite their potential as major contributors to national income. The figures reflect both the strengths and vulnerabilities in Sierra Leone’s domestic revenue architecture. While income tax remains a dependable source, the underperformance in extractive sectors and the modest returns from customs and excise duties suggest room for improvement in enforcement and compliance.
The government’s budget for 2025 projected NLe18.91 billion in domestic revenue, but by the end of Q3, only NLe12.92 billion had been collected year-to-date, indicating a significant shortfall.
