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AfricaWest AfricaSL

Sierra Leone

AI Agent Legal Status: undefined · Autonomy: none

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2Score /10

Legal Framework

Sierra Leone has explored blockchain for elections and land registry. No AI-specific legislation exists. General business laws inherited from the common law tradition apply.

Key Laws & Regulations

  • Companies Act 2009
  • Telecommunications Act 2006
  • National Revenue Authority Act

Business Formation

Limited companies under the Companies Act. Registration through the Corporate Affairs Commission.

Tax Implications

Corporate tax rate of 25%. VAT at 15%.

Opportunities

Government openness to technology solutions in governance could extend to AI applications.

Highlights

Early experimentation with blockchain in government processes shows openness to emerging technology.

Risks & Challenges

Limited infrastructure, small economy, and low internet penetration constrain digital business viability.