Sierra Leone introduced its Digital Services Tax (DST) from 1 January 2021. This was implemented via the 2021 Finance Act. The tax is levied on advertising, search and subscription services irrespective of the country of residence of the provider. The 1.5% shall be imposed on the turnover of all digital and electronic services.
Source: vatcalc.com
Latest Posts in "Sierra Leone"
- NRA Cracks Down on Customs Leakages to Boost Revenue
- Sierra Leone: Finance Act 2024 Assented to, Changes to GST and Exemptions Implemented
- Budget 2024: Sierra Leone Increases GST Registration Threshold
- Budget 2024: Sierra Leone Imposes Tax on Digital Sector
- Sierra Leone Implements 15% GST on Digital Services by Non-Resident Suppliers