By Amin Kef (Ranger)

The Government of Sierra Leone has officially enacted the Finance Act 2026, introducing sweeping amendments to the country’s tax and revenue framework aimed at strengthening compliance, modernizing administration and boosting domestic revenue generation.

According to the official summary published by the National Revenue Authority (NRA) in January 2026, the Act has been signed into law by President Dr. Julius Maada Bio and approved by Parliament, with its provisions taking effect from 1st January 2026.

The new legislation amends key statutes, including the Income Tax Act, Goods and Services Tax (GST) Act, Excise Act, Customs Tariff Act and other related laws. The reforms are designed to improve tax administration, widen the tax base, enhance enforcement mechanisms and align Sierra Leone’s tax system with modern global standards.

Among the most notable changes under the Income Tax Act is the adjustment to the Minimum Alternate Tax. Under the new provisions, corporate income tax payable will be the higher of tax on chargeable income or a minimum tax calculated based on company turnover.

The Act also strengthens transfer pricing compliance. Entities engaged in related-party transactions are now required to submit a master file within one month of submission by the parent entity, a local file within two months of filing annual returns in Sierra Leone and a country-by-country report within one year from the end of the relevant tax period.

Failure to comply with those documentation requirements attracts penalties generally calculated at 3% of the transaction value, with a cap not exceeding 3% in cases of multiple violations.

Additionally, a new definition of “royalty” has been introduced. Royalty payments now explicitly cover copyrights, patents, designs, technical know-how, software use, film and video rights, ancillary activities and partial or total forbearance relating to such rights.

The Act repeals the investment allowance, which previously permitted a 5% deduction of qualifying asset costs from business income. Furthermore, redundancy payments and payments for termination or loss of employment are no longer subject to tax.

Corporate income tax and several withholding tax rates have been revised. Adjustments affect taxes on rent, dividends paid to non-residents, interest paid to non-residents, contractor payments to non-residents and management and professional fees for non-residents.

Corporate Social Responsibility (CSR) provisions have also been updated. Taxpayers engaging in CSR activities that complement Government priorities may now claim a 25% tax credit on qualifying expenses. In addition, rental income tax will apply to the imputed market value of owner-occupied premises used for business purposes.

The Finance Act 2026 introduces important changes to the Goods and Services Tax framework.

To promote affordability and support the energy transition, GST exemptions and zero-rated supplies have been expanded to include the supply of water (including sachet water, excluding bottled and high-end domestic water), mini-grids, renewable energy systems, solar home systems, raw fish imports (excluding processed or packaged fish), LPG cooking systems, clean-cooking equipment, and related accessories.

The Act clarifies that GST is payable at the end of the following month and updates enforcement provisions by repealing Section 40A and replacing Section 100 of the GST Act.

Significantly, digital services supplied by non-residents for use or consumption in Sierra Leone are now deemed taxable. Non-resident digital suppliers must charge GST on the value of digital services and are required to appoint a local representative if they do not have a physical presence in the country.

The law also strengthens Electronic Cash Register (ECR) compliance. Businesses must ensure continuous and uninterrupted use of compliant ECR machines and replace any faulty devices at a cost determined by the Commissioner-General and published in the Gazette.

Goods and services supplied to international organizations operating under parliament-approved agreements remain exempt from GST, subject to verification through the GST Relief Certificate regime.

The Act revises excise duty rates on several products, particularly tobacco and related items.

Unmanufactured and manufactured tobacco now attract NLe 98 per kilogram, while cigarettes containing tobacco are taxed at NLe 3 per packet of 20 sticks. Cigars, cheroots, and cigarillos are subject to NLe 38 per packet of 20 sticks. Electronic cigarettes are taxed at NLe 0.75 per milliliter, and vape cartridges at NLe 1.20 per unit. Shisha tobacco is taxed at NLe 98 per kilogram and NLe 225 per litre.

Excise duties on cement and petroleum products have also been introduced or adjusted. Cement is now subject to NLe 10 per 50kg bag, while various petroleum products, including kerosene, petrol, diesel, fuel oil, and lubricating oil, are subject to revised per-litre excise rates.

New excisable items now include bagged or packaged cement, fertilizer, cooking oil in containers, and bagged or packaged sugar.

The Act introduces new customs duties on selected imported goods. Imported tomato ketchup and sauces, tomato paste, eggs, bottled water, and Maggi cubes now attract a 35% tariff rate.

In contrast, to encourage clean energy adoption, LPG cylinders (6kg–12kg), LPG stoves and accessories, solar panels under 300W, and solar home system accessories are exempted with a 0% tariff rate.

Demurrage provisions have also been amended. The new law provides for 10 calendar days of demurrage-free period, excluding Sundays and public holidays. The provision applies to both imports and exports but excludes delays caused by carriers.

Updated royalty rates for granite and dimension stones take effect from May 2025. Stones other than dimension stones and marble are set at US$17.50 per metric ton, while dimension stones and marble attract US$35 per metric ton.

Annual Vehicle Circulation Permit levies have been revised. Cars, trucks, and three- and four-wheelers (excluding motorbikes and bicycles) are now charged NLe 500 annually, while motorbikes attract NLe 200. Large boats and vessels exceeding 15 seats are subject to US$1,000 or its Leone equivalent.

The fee for obtaining a Tax Clearance Certificate has been standardized at NLe 100 for all categories of taxpayers. Vessel manifests must now be submitted seven days before arrival to the Commissioner-General, with failure attracting a penalty of 25% of the value of the goods.

With these comprehensive reforms, the Finance Act 2026 signals a renewed drive by government to strengthen fiscal sustainability, enhance transparency, and ensure that businesses and individuals operate within a more robust and modernized tax regime. https://thecalabashnewspaper.com/finance-act-2026-takes-effect-major-tax-reforms-to-boost-revenue-strengthen-compliance/

By Amin Kef (Ranger)

The National Secretary General of the ruling Sierra Leone People’s Party (SLPP), Hon. Umarr Paran Tarawally, has stated that only seven individuals currently qualify to contest for the party’s flag bearer position ahead of the 2028 general elections, in accordance with the SLPP August 2020 Constitution.

Speaking on the matter, Hon. Umarr Paran Tarawally explained that eligibility under the party’s constitutional provisions is strictly guided by membership within the category of Distinguished Grand Chief Patron. According to him, only individuals who meet the constitutional criteria and have fulfilled all financial and tenure requirements within this category are eligible to contest.

He named the seven qualified individuals as:

- Dr. Mohamed Juldeh Jalloh


- Dr. Prince Alex Harding


- Umaru Napoleon Koroma


- Sulaiman Banja Tejan-Sie


- Jacob Jusu Saffa


- John Oponjo Benjamin


- Alhaji Momodu Koroma

Hon. Umarr Paran Tarawally emphasized that all seven have served within the category of Distinguished Grand Chief Patron for a minimum of five years and have fully paid their dues for five years and above as required under the party’s governing document.

Referring specifically to Article 2(e) of the SLPP Constitution (August 2020), the National Secretary General outlined the framework governing membership in the Distinguished Grand Chief Patron category.

Under the Constitution, eligibility for this status requires that an individual must have previously served in one of the following senior leadership positions within the party:

- Leader


- Deputy Leader


- Party National Chairman


- National Secretary General


- Presidential Candidate


- Vice Presidential Candidate

Additionally, Article 2(e) provides that, in exceptional circumstances, the National Executive Council (NEC) or Party Conference may confer the title of Distinguished Grand Chief Patron on deserving individuals and invite them into the membership category.

However, Hon. Umarr Paran Tarawally, clarified that such conferral is subject to a clearly defined process.

According to the constitutional provisions cited by the Secretary General:

- The National Executive must conduct due diligence and submit the names of individuals it deems fit for admission into the category of Distinguished Grand Chief Patron to the NEC or Party Conference for approval.


- If approved, the decision must be formally captured in the Resolutions of that NEC or Party Conference.


- Only after such approval can the individual commence payment of dues under that category.

He stressed that since the adoption of the 2020 Constitution, no NEC or Party Conference has conferred the title of Distinguished Grand Chief Patron on any additional individual under the exceptional circumstances clause.

“There is no Resolution to confirm such conferral since 2020,” he stated, underscoring that eligibility must be grounded in documented constitutional compliance rather than informal claims.

With general elections slated for 2028, the clarification by the National Secretary General is expected to shape internal party discussions and political alignments within the SLPP.

By limiting eligibility strictly to those who meet the constitutional requirements and whose status is properly documented in NEC or Party Conference resolutions, the party leadership appears to be reinforcing adherence to internal democratic processes and constitutional order.

Political observers note that early clarification of eligibility criteria may help prevent internal disputes and ensure transparency as the party gradually prepares for its next leadership transition.

With the ruling party positioning itself for the 2028 electoral cycle, Hon. Paran Tarawally’s statement signals a firm commitment to constitutional compliance and procedural integrity in determining who can legitimately contest for the SLPP’s highest internal political office. https://thecalabashnewspaper.com/vice-president-among-seven-cleared-for-slpp-2028-flag-bearer-race/

Dr. Walton Ekundayo Gilpin, Managing Director and Chief Executive Officer of Rokel Commercial Bank (RCBank), has underscored the pivotal role of trade finance in driving the successful implementation of the African Continental Free Trade Area (AfCFTA).

He made the remarks while speaking at the African Trade Leaders Dialogue held in Banjul, The Gambia, where he addressed participants on the theme: “Can Trade Finance Be a Key Driver of AfCFTA?”

In his presentation, the RCBank CEO cautioned that Africa’s ambitious free trade agenda could fall short of expectations if financial systems across the continent are not strategically aligned to support cross-border trade.

“Trade liberalization without trade finance cannot deliver meaningful integration. Finance is the engine that must power AfCFTA,”  Dr. Walton Ekundayo Gilpin stated.

He explained that although AfCFTA presents enormous opportunities for intra-African trade, many African businesses, particularly small and medium-sized enterprises (SMEs), remain excluded due to limited access to affordable and structured trade finance facilities.

According to Dr. Walton Ekundayo Gilpin, closing Africa’s trade finance gap requires stronger collaboration among commercial banks, Governments, regional financial institutions and development partners. He stressed that without deliberate efforts to strengthen financial intermediation, the continent’s trade ambitions could remain largely theoretical.

The banking executive also highlighted the importance of leveraging digital innovation to modernize trade finance processes. He called for the adoption of digital trade finance solutions capable of reducing transaction costs, improving transparency and strengthening regional value chains.

Dr. Walton Ekundayo Gilpin noted that technological integration would not only enhance efficiency but also build confidence among trading partners across African markets.

His intervention at the dialogue reflected a growing consensus among African financial leaders that trade finance must be treated as a central pillar, rather than a peripheral instrument, in the realization of AfCFTA’s transformative objectives.

Beyond access to finance, Dr. Walton Ekundayo Gilpin identified several structural challenges that must be addressed to make trade finance more effective across the continent. These include resolving cross-border payment settlement issues, improving logistics infrastructure, enhancing productive capacity, increasing value addition and addressing trust deficits in trade transactions.

He maintained that tackling those constraints holistically would shrink the trade finance gap and unlock greater participation in intra-African commerce.

AfCFTA, which aims to create the world’s largest free trade area by connecting 54 African countries, is widely regarded as a potential game-changer for economic integration, industrialization and job creation. However, experts at the dialogue agreed that access to reliable and affordable trade finance remains a decisive factor in determining whether the agreement achieves its intended impact.

Dr. Walton Ekundayo Gilpin concluded by urging policymakers and financial institutions to prioritize trade finance reforms as part of broader continental integration strategies.

“With strategic investment, innovation and policy alignment, trade finance can unlock markets, empower African businesses and elevate Africa’s position in global trade,” he said.

The African Trade Leaders Dialogue brought together policymakers, financial executives and trade experts to explore practical solutions for accelerating intra-African trade and strengthening regional economic cooperation. https://thecalabashnewspaper.com/walton-ekundayo-gilpin-calls-for-digital-innovation-to-close-africas-trade-finance-gap/

In a major boost to decentralisation and improved access to legal identity services, the National Civil Registration Authority (NCRA) has officially opened a National Identification Card production and issuance outlet in Kasongha, Lungi, Kaffu Bullom Chiefdom in Port Loko District.

The new facility was commissioned by the Director General of the NCRA, Mohamed Mubashir Massaquoi and is expected to serve residents of Kaffu Bullom Chiefdom, as well as adjoining chiefdoms including Lokomasama, Kamasondo and surrounding communities across Port Loko District.

The establishment of the Lungi outlet forms part of Government’s broader policy drive to decentralize essential public services and reduce the financial and logistical burden faced by citizens who previously had to travel to Freetown or other district centres to obtain their national identity cards.

Addressing traditional leaders, security personnel, youth representatives and community members during the launch ceremony, Director General Mohamed Mubashir Massaquoi said the opening of the centre fulfils President Julius Maada Bio’s commitment to expand ID services nationwide.

“When this project was launched, His Excellency made it clear that ID services would no longer remain concentrated in Freetown,” Mohamed Mubashir Massaquoi stated. “Today, we are delivering on that promise. The people of Lungi and its surrounding communities no longer need to travel long distances or incur unnecessary costs to secure their national ID cards. The service is now closer to them.”

For years, residents of Lungi, home to the Freetown International Airport, were compelled to cross over to Freetown or travel to Port Loko town to process their ID cards. The associated transportation, feeding and sometimes accommodation costs posed significant challenges, particularly for low-income earners, women, youths and the elderly.

Mohamed Mubashir Massaquoi noted that the new centre will provide immediate economic relief while improving efficiency in service delivery.

“In the past, citizens bore extra expenses simply to obtain a single document. That inconvenience has now been addressed. Eligible residents can now access services here within the stipulated timeframe,” he assured.

Beyond convenience, the Director General emphasized that expanding access to national ID cards strengthens social inclusion and national development. The national ID card is increasingly required for banking services, passport acquisition, university admission, driver’s licence processing, employment documentation, business registration and other public and private sector transactions.

He reminded residents that obtaining a national ID card is both a right and a civic responsibility.

“Government has created the enabling environment. It is now the responsibility of every eligible citizen and legal resident to register and secure their national identity. Do not wait until you miss critical opportunities due to lack of proper identification,” he urged.

Responding to media inquiries, Mohamed Mubashir Massaquoi confirmed that the Lungi outlet operates under the same standards, procedures and quality controls as the NCRA head office in Freetown and other regional centres nationwide. He added that any fee adjustments would strictly follow contractual agreements and regulatory guidance.

“We are a compliant institution,” he said. “Any review of fees will align with the agreement between Government and service vendors and will be guided by the Bank of Sierra Leone.”

Local authorities welcomed the development. Acting Chiefdom Speaker of Kaffu Bullom Chiefdom and Section Chief, Alhaji Al-Imam Samba Dumbuya II, expressed appreciation to Government and the NCRA leadership for responding to longstanding appeals for an office in Lungi.

“Our Paramount Chief and community stakeholders have long advocated for this service,” he said. “Today marks a significant milestone for our chiefdom. We thank the Government and the NCRA for bringing this essential facility to our people.”

Community members also described the new outlet as a symbol of relief and inclusion, noting that repeated journeys to Freetown or Port Loko had previously caused hardship and delays.

With identity verification playing a crucial role in governance, law enforcement and development planning, the NCRA leadership maintained that expanded registration coverage will enhance the integrity of national records and support national security coordination.

The Authority reiterated that decentralisation remains central to its operational strategy. In addition to establishing permanent offices, the NCRA continues to deploy mobile registration teams to remote communities upon request to ensure broader national coverage.

Under the leadership of Director General Mohamed Mubashir Massaquoi, the NCRA continues to operationalize Government’s decentralisation agenda, translating policy commitments into accessible public services for communities across Sierra Leone. https://thecalabashnewspaper.com/ncra-opens-id-production-centre-in-lungi-to-boost-decentralisation/

The 2025/2026 season of the Marampa Mines Women’s Premier League (MWPL) has officially kicked off, marking the return of top-flight women’s football with renewed energy and heightened expectations across Sierra Leone.

Following the off-season break, clubs have returned to action with determination and focus, setting the stage for what promises to be an exciting and highly competitive campaign. Fans are already witnessing intense matchups as teams battle for early dominance in the standings.

The league continues to enjoy robust backing from Marampa Mines Limited, whose sponsorship package of USD 150,000 (approximately Le 3,387,030) reaffirms the company’s commitment to promoting women’s football and empowering female athletes nationwide. The investment is expected to enhance league organization, improve match-day experience, strengthen fan engagement and contribute to the broader development of women’s sports, particularly within host communities.

Early fixtures have demonstrated the competitive spirit of the season. Mogbwemo Queens FC have emerged as early table leaders following an impressive run of performances. Ram Kamara FC are closely trailing in second position, signaling the possibility of a tightly contested title race as the season progresses.

Meanwhile, teams at the lower end of the table are already engaged in fierce battles to avoid relegation. The intensity of competition suggests that every fixture will carry significant weight, with clubs determined to secure their top-flight status and avoid slipping into the drop zone.

League officials have expressed optimism that the 2025/2026 season will not only deliver high-quality football but also serve as a powerful platform for showcasing the talent, discipline and resilience of women footballers across the country. The Marampa Mines Women’s Premier League has increasingly become a vital avenue for nurturing emerging talent and inspiring young girls to pursue careers in sports.

Beyond the competition itself, stakeholders believe the league continues to play a significant role in community development, youth empowerment and the promotion of gender equality in sports. The sustained corporate support from Marampa Mines Limited is viewed as a strong endorsement of women’s football and its growing impact on national development.

As the season unfolds, supporters are encouraged to follow match schedules, team updates and league developments through official channels, including www.marampamines.com (http://www.marampamines.com).

With the championship race taking shape and early momentum already building, the 2025/2026 Marampa Mines Women’s Premier League promises months of thrilling football action and memorable sporting moments. https://thecalabashnewspaper.com/marampa-mines-womens-premier-league-2025-2026-season-officially-underway/

By Amin Kef Sesay

The National Secretary General of the main opposition All Peoples Congress (APC), Lansana Dumbuya Esq., has pleaded not guilty to three criminal charges, even as the Political Parties Regulation Commission (PPRC) officially lifted a brief suspension imposed on the party following payment of fines.

Lansana Dumbuya made his first court appearance on Thursday, 12 February 2026, before Magistrate Mustapha Brima Jah at Court No. 1 on Pademba Road in Freetown. He is facing three counts filed by the Criminal Investigation Department (CID), including incitement, insulting conduct and public insult against the President of the Republic of Sierra Leone.

According to the prosecution, the charges stem from statements allegedly made by the APC National Secretary General which were deemed offensive and capable of inciting public disorder. The state maintains that such remarks contravene provisions of the law relating to incitement and conduct likely to disturb public peace.

However, the defence team argued that the statements attributed to Lansana Dumbuya fall within the ambit of lawful political expression and democratic engagement. Defence lawyers contended that in a constitutional democracy, political actors must be allowed to express dissenting views, emphasizing the protection of freedom of speech under the law.

After the charges were read in court, Lansana Dumbuya pleaded not guilty to all three counts.

However, Magistrate Brima Jah denied bail following preliminary submissions and ordered that the accused be remanded pending further proceedings. While detailed reasons for the denial were not immediately provided in open court, the matter has been adjourned to 16 February 2026 for hearing.

The case has generated considerable public and political attention, particularly given the prevailing political climate in the country.

Meanwhile, in a separate but related development affecting the APC, the Political Parties Regulation Commission (PPRC) on the same day announced the lifting of a suspension earlier imposed on the party.

In a letter dated 12 February 2026 and addressed to the APC National Secretary General at the party’s headquarters at 11A Old Railway Line, Brookfields, Freetown, the Commission confirmed that it had reviewed the circumstances surrounding the suspension imposed on 11 February 2026.

The letter, signed by the Executive Secretary of the PPRC, Olushogo A. David, stated that the decision to lift the suspension followed the party’s compliance with the payment of fines earlier imposed by the Commission.

“I am directed by the Commission to refer to the suspension imposed on the All People’s Congress (APC) Party on 11th February, 2026 and to inform you that the Commission has reviewed the circumstances relating to the said suspension,” the correspondence noted.

It further stated that “following the Party’s compliance with the payment of the fines imposed, the Commission is pleased to notify your Party that the suspension is hereby lifted with immediate effect.”

The lifting of the suspension restores the APC to full operational status under the Political Parties Act (No. 25) of 2022, allowing it to resume meetings, conduct internal elections, and carry out other administrative and political activities within the framework of the law.

The PPRC urged the party to continue upholding the provisions of the Political Parties Act and to maintain full compliance with all directives and obligations required of registered political parties in Sierra Leone.

Although the Commission’s letter did not detail the specific violations that led to the fines, the action underscores its regulatory mandate to ensure that political parties operate in accordance with national laws.

With the APC’s National Secretary General currently facing criminal proceedings and the party’s suspension now lifted, political observers say the coming days will be critical for both the party’s internal cohesion and its broader political engagement.

The court hearing scheduled for 16 February 2026 is expected to determine the next phase of the legal process, as stakeholders across the political spectrum continue to monitor developments closely. https://thecalabashnewspaper.com/apc-secretary-general-remanded-party-cleared-after-suspension-ban-lifted/

By Foday Moriba Conteh

The Lawyers’ Society has expressed strong reservations over the proposed appointment of Edmond Sylvester Alpha as Chief Electoral Commissioner of the Electoral Commission for Sierra Leone (ECSL), citing ongoing constitutional review discussions and pending electoral reform recommendations.

In a Press Release issued following the circulation of a letter dated 10 February 2026, reportedly from the Office of the President, the Society noted that the correspondence sought the views of all registered political parties regarding the President’s intention to appoint Edmond Sylvester Alpha, who currently serves as an ECSL Commissioner, as Chief Electoral Commissioner.

The consultation process is in line with Section 32(3) of the 1991 Constitution of Sierra Leone (as amended), which requires the President to consult all registered political parties prior to appointing a Chief Electoral Commissioner.

However, the Lawyers’ Society cautioned that proceeding with the appointment at this stage could undermine ongoing constitutional reform efforts and the implementation of key provisions contained in the Agreement for National Unity, commonly referred to as the Tripartite Agreement.

According to the Society, both the Constitutional Review Committee Report and the Tripartite Report recommend amendments to the existing appointment procedure under Section 32(3). Specifically, the report calls for the establishment of a Search and Nomination Committee tasked with providing nominees to the President for appointment to the ECSL and the Political Parties Regulation Commission (PPRC).

The Society argued that appointing a new Chief Electoral Commissioner before implementing those recommendations may compromise the credibility of the reform process.

“Proceeding with the appointment prior to implementing Recommendation 36 of the Tripartite Recommendations and Recommendation 8.10 of the Constitutional Review Committee may create the perception of insufficient commitment to genuine electoral reforms and governance,” the statement noted.

The Society further referenced Recommendation 6, which calls for an external functional review of the ECSL, suggesting that the appointment of a new Chief Electoral Commissioner before such reforms are enacted could risk repeating past challenges related to transparency and accountability, particularly those raised in the aftermath of the 2023 elections.

It emphasized that reform measures aimed at strengthening electoral governance should be fully implemented before key leadership appointments are made.

In light of those concerns, the Lawyers’ Society urged the Government of Sierra Leone to reconsider the timing of the proposed appointment, conclude the constitutional review process and fully implement the recommendations contained in the Tripartite Agreement especially those relating to the appointment procedures for members of the ECSL and PPRC.

The proposed appointment has sparked debate among legal and political stakeholders, with observers noting that electoral reforms remain central to national dialogue on governance and institutional integrity.

Government authorities have yet to issue an official response to the concerns raised by the Society. https://thecalabashnewspaper.com/lawyers-society-questions-proposed-appointment-of-edmond-alpha-as-chief-electoral-commissioner/