Section 26: Diplomatic and similar income.

The following amounts are exempt from income tax—a) the official employment income of an individual who is not a citizen of Sierra Leone, not engaged in Sierra Leone or who is a diplomatic or consular employee; b) the official employment income of an individual who is not a citizen of Sierra Leone and who is in the public service of the government of a foreign country where the income is subject to income tax in that country; c) the official employment income of an individual who is not a citizen of Sierra Leone and who is an employee of a public international organisation the income of which is exempt from taxation under section 8; and d) foreign-source income derived by a person whose official employment income is exempt under paragraph (a), (b) or (c) or by a member of the immediate family of such a person.