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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.