National Revenue Authority of Sierra Leone

What National Revenue Authority of Sierra Leone does

The National Revenue Authority (NRA) of Sierra Leone is a Semi-Autonomous Government Institution, wholly owned by the Government of Sierra Leone under the Ministry of Finance and governed by the National Revenue Authority Act 2022. Its mandate is to assess and collect domestic taxes (income tax, corporate tax, PAYE, withholding tax, GST, rental income tax), customs duties at borders and ports, and non-tax revenues on behalf of Ministries, Departments and Agencies (MDAs). The Authority serves individuals, businesses, importers/exporters, GST-registered retailers, extractive industry operators, and government entities across Sierra Leone, supported by offices in Freetown, provincial centers (Bo, Kenema, Makeni), and border outstations (Gbalamuya, Jendema, Lungi).

The NRA operates an integrated digital platform comprising the Integrated Tax Administration System (ITAS) for domestic tax filing and TIN issuance, ASYCUDA World for customs management (UNCTAD-developed), the Electronic Cash Register (ECR) for GST-compliant invoicing, the Non-Tax Revenue (NTR) system for MDA collections, the Product Tracing System (PTS) for excisable goods, the Fuel Integrity System (FIS) for petroleum marking, the CHECK AM mobile app for consumer excise verification, and the Block Management System (BMS) for decentralized community-level service delivery. The Authority is funded through government allocation; it does not charge fees for core tax services, and its revenue is generated indirectly via the taxes it administers rather than via direct service fees. Strategic partners include ECOWAS, UNDP, WCO, IMF, World Bank, AfDB, EU, GIZ, and AU, alongside domestic partners such as the Ministry of Finance, NATCOM, and commercial banks. The Authority is led by Commissioner General Mrs. Jeneba J. Bangura, appointed in December 2023.

Name

National Revenue Authority of Sierra Leone

Legal name

National Revenue Authority

Website

https://nra.gov.sl

Company type

Private

Founded year

2002

Operating status

Operating

Short description

The National Revenue Authority of Sierra Leone is a semi-autonomous government institution that assesses and collects domestic taxes, customs duties, and non-tax revenues for the Government of Sierra Leone through integrated digital platforms including ITAS, ASYCUDA World, ECR, NTR, and PTS.

Ownership category

akta.pro rank

Product category

Government Tax Administration Services

NAICS

Public Administration (92), Executive, Legislative, and Other General Government Support (921)

akta.pro primary industry

Revenue Systems, E-Filing & Digital Tax Administration (BPAIADAO)

akta.pro secondary industries

Collections, Arrears Management & Debt Enforcement (BPAIADAD), Excise, VAT/Sales Tax & Indirect Tax Administration (BPAIADAH)

Keywords

• Domestic tax administration
• Customs duty collection
• Non-tax revenue collection
• Tax compliance enforcement
• Revenue mobilization services

Headquarters

HQ city

Freetown

HQ country

Sierra Leone

Offices10 records

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure, Marketing or Sales, Others

Revenue model

1. Domestic Tax Collection: Assessment and collection of domestic taxes including income tax, corporate tax, PAYE, withholding tax, GST, and rental income tax as mandated by law.
2. Customs Duty Collection: Collection of customs duties and trade-related taxes through ASYCUDA World system at border points and ports.
3. Non-Tax Revenue Collection: Collection of non-tax revenues on behalf of Ministries, Departments and Agencies (MDAs) under various acts including Mines and Mineral Act, Fisheries Act, Forest Act, and Building Fee Act since 2004.
4. Excise and License Fees: Collection of annual liquor licenses, circulation permit levies, and other regulatory fees.

Go-to-market motion1 record

Distribution channels8 records

Marketing channels9 records

Core offering

The National Revenue Authority (NRA) of Sierra Leone is a Semi-Autonomous Government Institution (parastatal) charged with assessing and collecting domestic taxes, customs duties, and other revenues specified by law on behalf of the Government of Sierra Leone. It administers and enforces tax, customs, and non-tax revenue laws through integrated digital platforms including ITAS for tax administration, ASYCUDA World for customs, ECR for electronic invoicing, NTR for non-tax revenue, and specialized systems such as the Product Tracing System and Fuel Integrity System.

Product overview

The National Revenue Authority of Sierra Leone operates a unified tax administration platform with multiple interconnected systems. ITAS serves as the core integrated tax administration system for domestic tax operations, while ASYCUDA World handles customs management. Supporting systems include ECR for GST-compliant invoicing, NTR for non-tax revenue collection, and specialized systems like the Product Tracing System (PTS) for excisable goods tracking and Fuel Integrity System (FIS) for petroleum products. The taxpayer-facing ecosystem includes the Single Taxpayer Portal with tax calculators, Tax Clearance Verification Portal, and Invoice Management System for ECR data. Recent additions include the CHECK AM mobile app for excise stamp verification and Block Management System offices for decentralized taxpayer services.

Differentiator

Problem solved

Functional benefit

Brands

• ITAS: Integrated Tax Administration Service - Streamlines operations, increases revenue collection, and provides flexibility to taxpayer business needs
• ASYCUDA World
• NTR
• ECR
• PTS
• BMS
• CHECK AM

Products and services

• ITAS (Integrated Tax Administration System) Comprehensive tax administration platform that streamlines NRA operations, increases revenue collection, and provides flexibility to taxpayer business needs. Supports online tax filing, TIN issuance, return submissions, and tax payment processing for individuals and businesses.
• ASYCUDA World Computerized customs management system developed by UNCTAD covering foreign trade procedures including manifests, customs declarations, accounting procedures, transit and suspense procedures. Generates trade data for statistical economic analysis using international codes and XML standards.
• ECR (Electronic Cash Register) System comprising Certified Invoicing System (CIS) and Sales Data Controller (SDC) connected together for GST-registered businesses. Issues receipts, stores receipt information, and transmits data to NRA server for automated GST compliance.
• NTR (Non-Tax Revenue) System Online platform for collection of non-tax revenues from Ministries, Departments and Agencies (MDAs) including Mines and Minerals, Fisheries, Forest, Building Fees, and other government services with mobile payment capabilities via SmartKorpor integration.
• Tax Clearance Verification Portal Single Taxpayer Portal allowing verification of NRA-issued documents including Tax Clearance Certificates and TIN verification for businesses and individuals. Processes compliant taxpayer certificates within 72 hours.
• Product Tracing System (PTS) Track and trace solution from production/importation to distribution using digital tax stamps, barcode scanning, GPS tracking, and data analytics to combat illicit trade and ensure authenticity of excisable goods including tobacco, wine, spirits, and alcoholic beverages.
• CHECK AM Excise Stamp Verification App Mobile application enabling consumers to verify authenticity of excisable goods by scanning excise stamps. Provides real-time product information including manufacturer, date of marking, and tax compliance status. Available on Google Play Store and App Store.
• Fuel Integrity System (FIS) Technological solution for marking petroleum products at depots to deter fuel smuggling, adulteration, and tax evasion within the fuel supply chain.
• Block Management System (BMS) Network of containerized offices bringing tax services closer to communities. Provides business registration for TIN, ITAS portal support, return filing assistance, and taxpayer education at decentralized locations.
• Tax Clearance Certificate Certificate issued to tax compliant taxpayers with good record of meeting tax obligations. Processed within 72 hours from application per Section 174 of Income Tax Act 2000, now automated via ITAS Portal.

Quantifiable outcome

• Revenue growth from 12.3% to 15.5% between 2017-2021
• +2 more outcomes

Named customers12 records

Segments6 records

Ideal customer profiles5 records

Technology focussed Yes

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Integration2 records

Feature6 records

Partnerships

Twelve partnerships are on record, tiered core and minor.

• Liberia Revenue Authority (LRA)coreStrategic or Co-development Partner · 22 June 2026NRA and LRA signed MoU in Abuja, Nigeria on June 22, 2026, for the first Simultaneous Tax Examination in the Global South, marking a significant moment in regional tax cooperation under ECOWAS framework.
• World Customs Organization (WCO)coreStrategic or Co-development Partner · 4 May 2026NRA hosted the 32nd Conference of Directors General of Customs of the WCO/WCA Region in Freetown, May 4-8, 2026. WCO provides international standards, capacity building, and technical assistance for customs administration modernization.
• IMF-AFRITAC West 2coreStrategic or Co-development Partner · 2 February 2026IMF-AFRITAC West 2 Regional Leadership Forum held in Freetown, February 2, 2026, bringing together senior revenue administrators and development partners for adaptive leadership and sustainable revenue reforms.
• ECOWAS (Economic Community of West African States)coreStrategic or Co-development PartnerECOWAS supports NRA's domestic revenue mobilization efforts including GST collection enhancement and simultaneous tax examination programs. ECOWAS and South Centre congratulated NRA and Liberia Revenue Authority on the first Simultaneous Tax Examination in the Global South, operationalizing the ECOWAS-Led Simultaneous Tax Audit pilot program.
• UNDP (United Nations Development Programme)coreStrategic or Co-development PartnerUNDP partners with NRA on the Block Management System (BMS) initiative, providing containerized offices to bring tax services closer to communities. UNDP supports vehicle procurement and infrastructure development for NRA operations.
• GIZ (Deutsche Gesellschaft für Internationale Zusammenarbeit)minorStrategic or Co-development PartnerGIZ concluded a three-day national workshop on Rules of Origin (RoO) with ECOWAS to support implementation of AfCFTA trade agreements.
• EU (European Union)coreStrategic or Co-development PartnerEU supports NRA through EU-WCO Rules of Origin Africa Programme for AfCFTA implementation. EU provides funding and technical assistance for customs modernization and trade facilitation.
• IMF (International Monetary Fund)coreStrategic or Co-development PartnerIMF provides technical assistance and capacity building for tax administration improvements and diagnostic assessments including TADAT evaluations.
• AU (African Union)minorStrategic or Co-development PartnerRegional partner supporting African integration and customs cooperation initiatives in collaboration with WCO.
• Sierra Leone Association of Commercial BankscoreStrategic or Co-development PartnerNRA engaged commercial banks to strengthen collaboration on revenue administration with existing MoU for system integration between ITAS and banking platforms.
• Ministry of Finance (MoF)coreStrategic or Co-development PartnerPrimary government ministry overseeing NRA's mandate. Minister of Finance Sheku Ahmed Fantamadi Bangura reiterated commitment to supporting revenue administration reforms.
• Petroleum Regulatory Agency (PRA)coreStrategic or Co-development PartnerJoint enforcement on outstanding revenue obligations from petroleum operators. Collaborative implementation of Fuel Integrity System and Product Tracing System.

Scale indicators4 records

Recent moves15 records

Expansion highlights5 records

Direct peers

• Zambia Revenue Authority (ZRA): Zambia's integrated revenue authority with similar mandate covering domestic tax, customs, and excise. Comparable African jurisdiction with mining-dependent revenue profile mirroring Sierra Leone's exposure.
• Tanzania Revenue Authority (TRA): Tanzania's integrated revenue authority administering domestic taxes, customs, and excise. Operates TANCIS for customs and e-Filing for domestic tax, providing a comparable integrated-technology peer profile to NRA.
• Kenya Revenue Authority (KRA): Kenya's national revenue authority with integrated domestic tax and customs operations and a mature digital platform (iTax, SIMBA). KRA is widely viewed as an African benchmark that African peers, including NRA, reference in modernization strategy.
• Uganda Revenue Authority (URA): Uganda's revenue authority operating a unified tax and customs administration with significant digital transformation (ASYS, eTax). Comparable to NRA in mandate and African revenue-administration reform trajectory.
• Rwanda Revenue Authority (RRA): Rwanda's revenue authority known for aggressive digital transformation and high tax-to-GDP ratio in Africa. RRA is a comparable modernizing authority that NRA likely benchmarks against in e-filing and electronic invoicing.
• Malawi Revenue Authority (MRA): Malawi's integrated revenue authority administering domestic tax and customs with comparable African developing-country scale and donor-driven modernization profile to NRA.
• Ghana Revenue Authority (GRA): Ghana's integrated revenue authority administering domestic tax, customs, and excise under a single semi-autonomous structure. GRA is a regional model NRA benchmarks itself against in West Africa digital tax administration.
• Liberia Revenue Authority (LRA): Liberia's national revenue authority covering domestic tax, customs, and non-tax revenue with similar mandate scope. NRA and LRA signed the MoU operationalizing the first Simultaneous Tax Examination in the Global South in June 2026, making LRA the closest functional peer in size, geography, and reform stage.

Broad incumbents

• South African Revenue Service (SARS): Africa's largest and most established revenue authority with extensive digital tax systems and a deep institutional mandate. SARS operates as the regional gold standard that NRA's modernization efforts aspire toward.
• Nigeria Federal Inland Revenue Service (FIRS): Federal revenue authority administering Nigeria's non-customs taxes at scale. FIRS shares the West African context and similar digital modernization challenges but operates at materially larger scale than NRA.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat5 records

Key risks6 records

Key highlights7 records

Customer concentration

• Facebookfacebook.com/sierraleonenra
• Xtwitter.com/NRASalone

Revenue estimate

Valuation estimate

Number of profiles

Profiles13 records

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about National Revenue Authority of Sierra Leone