Section 24, The Finance Act, 2015

Any business registered in Sierra Leone and having, atleast, 20% Sierra Leonean ownership as of 1st January, 2015 and beyond shall be entitled to corporate tax exemption, (a) for a period of five (5) years if its fulltime workforce is at least 100 employees and minimum investment is $5,000,000.00; (b) for a period of ten (10) years if its workforce is at least 150 employees and minimum investment is $7,500,000.00.