Section 30, The National Investment Board Act, 2022

For the purpose of promoting identified strategic or majorinvestment, the Board shall in addition to existing laws offer incentives to promote investment in Sierra Leone . 31 . (1) An investor who in addition to the qualification set out in any other law meets the requirements for incentives set out in subsection (2)and commences operations after the commencement of this Act shall qualify for incentives. (2) The requirements for incentives referred to under subsection (1) shall be as follows- (a) meeting the minimum investment threshold for the investment set by the Board; (b) engaging in any of the priority areas set out by the Board; (c) contributing to tax revenue or other government revenue; (d) adopting of value addition in the processing of local, natural and agricultural resources; (e) any other incentive required by law; and (f) any other factor the Board considers beneficial to Sierra Leone