
Find answers to common questions below:
The GO‑FOR‑GOLD (GFG) program is Sierra Leone’s flagship initiative combining Permanent Residency and Special Naturalization with verified foreign direct investment (FDI) and gold‑backed participation. It represents citizenship by partnership and participation in national development.
The Program was created to form part of President Bio’s 2025–2028 vision to attract responsible FDI and build a sustainable investment‑migration ecosystem.
It is the first of its kind to link citizenship to active economic participation through a fully digital process, a gold‑backed investment PR option, and integrated company incorporation/corporate bank account establishment.
Yes. Following a six‑month pilot and 13 successful Special Naturalizations – with families - it operates under Section 27(a) of the Citizenship Act while final legislation is being gazetted and promulgated.
Yes, the class of Special Dependants can now be included in an application for standalone GFG PR at US $ 20,000 per Special Dependant.
Section 27(a) of the Sierra Leone Citizenship Act 1973 empowers the President to cause any person to be registered as a citizen, granting discretionary authority for citizenship by exception.
Two key measures are the Amendment to the Citizenship Act 1973 introducing a new Section 8(3) and a Second Schedule (d), and the Citizenship (Special Naturalization) Regulation 2025 establishing the process and program details formally.
It is the operative administrative framework under which qualified investors are granted citizenship pending final legislative enactment, confirmed by the Chief Immigration Officer on October 21, 2025.
Any nationality other than North Koreans may apply.
It reflects real‑world investment behavior where co‑investors act together, encouraging joint ventures and expanded FDI inflows. No proof of prior business partnership relationship is required to qualify for the +1 Business Partner Incentive.
Yes. The program’s structure accommodates multiple‑spouse families and extended relatives common in various cultures.
All funds are held in escrow with parties licensed in West Africa or Hong Kong until due diligence clearance and issuance of a Letter of Approval by the Chief Immigration Officer.
Funds are refunded from escrow less administrative and due‑diligence costs in accordance with program policy.
Harod Associates Ltd (UK) - a global investigative firm specializing in CBI/RBI vetting.
Identity verification, source‑of‑wealth analysis, sanctions/PEP screening, litigation, criminal checks, corporate records, and OSINT media sweeps.
Approximately two weeks per application.
Harod has completed over 2,000 CBI cases with a 15 % high‑risk detection rate and IMC‑certified investigators.
Yes. The entire workflow, including document certification, section 9 Citizenship Act Declarations and Oath of Allegiance, are managed digitally via Zoom through the Application Hub.
Initial KYC → Document upload → Escrow deposit → Due Diligence → Notarized s.9 Citizenship Act Declaration & Oath of Allegiance → Letter of Approval → Company name choice →Passport / Certificate of Naturalization issuance →Company Incorporation and Corporate Bank Account Opening
Typically, 30–60 days for Letter of Approval and 60–90 days for Passport / Certificate of Naturalization issuance.
The President of Sierra Leone. Interim confirmation is issued by the Chief Immigration Officer.
To ensure every new citizen has an immediate economic footprint and can engage in legitimate trade or investment activity.
Upon receipt of the Letter of Approval from the Chief Immigration Officer.
Natural resources, sustainable agriculture, renewable energy, real estate, tourism, and technology infrastructure, public private partnerships
Yes. All grants under Section 27(a) are fully valid ab initio and confer status pari passu civibus praesentes.
It will codify the process permanently, enshrining Special Naturalisation within the Citizenship Act.
Via independent due diligence, escrow fund controls, and government oversight by SLID and the Office of the President.
Yes, if obtained by fraud, misrepresentation, or concealment of material facts.
A Commonwealth and ECOWAS citizenship, visa‑free access across West Africa, and tangible participation in Sierra Leone’s growth.
AI Voice and Chat Assistant, secure Application Hub, and Zoom‑based notary verifications.
Yes. The system is GDPR‑aligned and maintains strict confidentiality protocols.
To the best of our current knowledge, the Sierra Leone GO-FOR-GOLD (GFG) Special Naturalisation Program is the first initiative of its kind in the world to combine legal innovation, economic participation, and digital transformation in the citizenship-by-investment space. Specifically, it:
A. Has been strategically designed and priced to fulfil its founding purpose - to create the practical conditions necessary to attract sustainable foreign direct investment (FDI) into Sierra Leone.
B. Includes a fully incorporated limited-liability company and corporate bank account for every approved applicant, both of which are activated immediately upon issuance of the Letter of Approval by the Chief Immigration Officer.
C. Introduces a “+1 Business Partner Incentive”, allowing a Main Applicant and a designated business partner to each participate at a reduced contribution of USD 85,000 per partner, encouraging genuine co-investment and long-term collaboration.
D. Productizes a “Citizenship by Exception” framework, operating under Section 27(a) of the Citizenship Act pending the forthcoming statutory amendments that will formalize the Special Naturalisation pathway in law.
E. Brings the entire application process online, incorporating AI-powered voice and chat agents that guide applicants and partners contextually throughout each stage of preparation and submission.
F. Provides fully customized and branded Official Partner portals and client-information systems, ensuring a unified global presentation and secure digital workflow.
G. Organizes regular official delegations to Sierra Leone, enabling new and intending citizens to meet senior government officials, explore investment opportunities, and experience first-hand the country’s position as a credible frontier economy for growth and innovation.
H. Allows participants to offset program fees through the purchase of up to 20 kg of physical gold bullion over five years at a 2 % discount to market, reinforcing the gold-backed foundation of the initiative.
I. Has been rigorously market-tested to optimize its specifications, features, and benefits prior to formal programmatic launch - ensuring that its structure meets both investor expectations and national development priorities.
Purchase 1 kg at 2% below market to qualify for PR; after 12 months you may bid on up to 19 kg over 4 years at 2% below spot.
Gold is stored with the Central Bank of Sierra Leone (independent statutory corporation) and insured against loss arising from adverse government change; a portion of national reserves is vaulted offshore to further improve security.
You receive a Certificate of Deposit and an Assay Report issued by the relevant statutory agencies.
Sierra Leone taxes are principally source-based. The page cites:
· Income Tax Act, 2000 (Sections 89–91) on source of income, foreign employment income exemption, and foreign tax credits;
· GST Act, 2009 (Section 99) on TINs;
· Notes on self-reporting, audits, capital inflows/outflows, and Tax Residency Certificates via the National Revenue Authority. See the detailed excerpts HERE.
Yes—via three GO-FOR-GOLD pathways to Citizenship (and thus a passport):
· Fast Track Naturalization (≈90 days) – requires contributing economically to Sierra Leone.
· Heritage Naturalization (≈60 days) – for those proving African ancestry by specified DNA test.
· Upgrade Naturalization – after obtaining PR via gold investment.
Yes—upgrade route is available
Sierra Leonean citizens benefit from ECOWAS protocols including visa-free travel (≈90 days), right of residence, right of establishment, freedom of movement, employment opportunities, access to education/healthcare, customs-union benefits, and regional programs. Member states listed include Benin, Burkina Faso, Cape Verde, Côte d’Ivoire, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Niger, Nigeria, Senegal, Togo. (Long-stay rules/residence permits may apply per country.)
An exclusive club for GO-FOR-GOLD PR/Citizenship holders, offering 5-year access to discounted 99.99% bullion purchases (stored in government reserves or available for export), business/government networking, concierge support, incorporation support, curated introductions, and invitations to exclusive events.
All-inclusive structure covering government contributions, documentation preparation, legal compliance, and official government fees for Passports/PR Cards—designed for transparency with no hidden costs. 3rd Party Due diligence is an additional cost.
1. Modernization of Immigration Services (SLID systems, regional offices, integrated NINs).
2. Strengthening Global Standing (e.g., MoU with Belgium; potential travel facilitation).
3. Pathways with Investment Potential (discounted gold purchases).
4. Sovereign Wealth & Resources (gold/diamonds; intrinsic value beyond visa-free counts).
5. Lessons from Rwanda (narrative shift via resilience/investment).
6. Inclusivity & Diaspora Engagement (HNWI + ancestry).
7. ECOWAS Integration (regional mobility; note regional shifts acknowledged).
Independent background screening by Harod Associates to confirm good standing, financial integrity, and eligibility.
To protect program integrity and ensure applicants meet global compliance standards, protecting both applicants and the Government from reputational/legal risks.
All checks are conducted by Harod Associates, appointed by GO-FOR-GOLD and approved by the Government of Sierra Leone (GO-FOR-GOLD does not conduct or influence findings).
Every applicant over 18.
The information provided in your application documents (supplied to the third-party provider).
No. Fees are paid separately and drawn from escrow; if unsuccessful, DD fees are non-refundable
· US $5,000 for up to 5 applicants
· US $10,000 for 6–10 applicants
· US $900 per additional applicant above 10.
Approximately 2 weeks (by the external provider).
In line with President Julius Maada Bio’s directive to encourage Foreign Direct Investment, every GO-FOR-GOLD program includes the option of a complimentary Sierra Leone-incorporated company with a corporate bank account, with compliance for the first year included.
No. It’s included in the program fee and includes a registered office and a nominee for the first year.
From year two, renewal fees for registered office and nominee services apply at standard rates, USD 2,500 p/a.
Yes, subject to availability and Sierra Leone naming rules.
Sierra Leone allows incorporation of a local company or registration of a branch of a foreign corporation. Both can be done remotely.
A minimum of two shareholders (individual or corporate) is required.
At least two directors are required; any nationality is allowed, but one must be a Sierra Leone resident aged 40+. Nominees can be provided.
Yes. A Company Secretary is mandatory and can be provided as a service.
Yes. A registered office address in Sierra Leone is required.
Corporate documentation generally completes within 5–10 working days.
Yes. A branch can be registered by submitting the charter/M&A, resolutions, director list, and a Sierra Leone service address. Registration usually completes within 30 days.
Yes. Authorised capital can be arranged freely and increased as needed.
Yes. Beneficial ownership must be maintained and recorded.
The standard CIT is 25%.
Yes. For manufacturing outside the Weåstern Area, the rate is 15%. CSR projects may receive partial exemptions.
Yes. Branch profits repatriated abroad attract an additional 10% tax.
Dividends 10%, interest 15%, royalties 25%, contractors 5.5% (resident) / 10.5% (non-resident), rents 10%.
Yes. Dividends within resident group companies are WHT-exempt.
The standard GST (VAT) rate is 15%; exports are zero-rated. Digital/e-commerce turnover tax is 1.5%.
Yes. Capital gains are taxed at 25%, with certain exemptions.
Yes. Sierra Leone allows free repatriation of after-tax profits and capital. Foreign loans may also be repaid freely if registered.
A 3:1 debt-to-equity ratio applies mainly in mining; enforcement elsewhere is limited.
A foreign parent company owning a Sierra Leone subsidiary is the recommended structure.
Because capital contributions and zero-interest shareholder loans flowing into Sierra Leone are non-taxable, while dividends into Sierra Leone are taxable.
No. Capital contributions are treated as capital and are not taxable in Sierra Leone.
Yes. Dividends received by a Sierra Leone company form part of taxable income unless relief applies.
Yes. Zero-interest shareholder loans are permitted and not taxable.
No. Because no interest is charged, there is no taxable income and no withholding tax.
Yes. Upward loans are allowed, and if zero-interest, they are not taxable in Sierra Leone.
No. Loan principal is not treated as income and therefore not taxed.
No. Repayments of principal are not taxed.
Yes. If interest is charged, withholding tax may apply. Zero-interest loans avoid this.
Yes. Offshore profits can be held offshore and do not need to be booked locally unless repatriated.
Sierra Leone taxes worldwide income only to the extent it is repatriated or booked in Sierra Leone.
Via repayment of shareholder loans (tax-free), not via dividends (which attract 10% WHT).
Dividends paid to a foreign shareholder attract 10% withholding tax.
Yes. SL companies may hold international assets, contracts, and operations..
It is better used as a structural node rather than the main global profit centre.
Yes. Clients and partners should obtain Sierra Leone local tax/legal advice and foreign-jurisdiction advice.
A TIN number certificate or TAX number is required to open a corporate account but it is not required for a personal account.
No. It applies to only company accounts and not personal accounts.
No. There is no official cost applicable, but the process can be slow.
Yes. They will be provided a Tax number via company incorporation. process
The Special Naturalisation Protocol requires that each main applicant is a person of sufficient means, with adequate financial resources, assets, or income to support themselves independently.
There is no requirement to submit proof of net worth.
The due-diligence process is designed to compile sufficient supporting information from publicly available sources, reducing the need for applicants to provide detailed financial documentation in advance.
For most qualifying applicants, net worth can be reasonably inferred through structured searches of public records such as company registries, property registers, and other asset databases.
The Legal Change of Name option is priced at USD 10,000 for the main applicant and USD1,000 for each accompanying family applicant..
For a family of three adults (main applicant + spouse + adult child), the total would therefore be USD 13,000.
The Tax Residency Certificate (TRC) package includes, in Year 1:
For subsequent years:
Renewals are assessed annually in accordance with Sierra Leone’s tax framework, ostensibly to glean if you have become tax resident in Sierra Leone by spending more than 182+ days in country in the relevant tax year.
Under Sierra Leone’s Income Tax framework:
Tax residency is determined by statutory residence tests (including physical presence thresholds and other criteria).
A TRC holder who has no physical presence in Sierra Leone during the tax year and does not meet other residence criteria would generally not be considered tax resident under the standard statutory tests, and therefore would typically only be taxable on Sierra Leone-source income (if any).
Our reference to a “territorial effect” reflects the practical outcome for non-resident TRC holders who do not trigger statutory residence tests. It is not a blanket statutory exemption from worldwide taxation, and we do not represent it as such.
We do not rely on unpublished rulings; we operate within the NRA’s existing legal framework.
We do not provide artificial or fabricated residential documentation.
The program includes corporate substance (registered office, nominee director/shareholder where applicable) for company compliance purposes.
Personal residential proof (lease agreements, utility bills in your own name) is not included and is not required for citizenship or company incorporation under our framework.
For the GO-FOR-GOLD Fast Track pathway:
If, in a specific case, authorities request additional documentation, including police clearance, this would be handled accordingly. No direct application to the Hong Kong Police is undertaken unless specifically required by SLID.
A recent HSBC Hong Kong bank statement showing your residential address (issued within the last six months) is acceptable as proof of current residential address for the main applicant. Utility bills are also acceptable alternatives.
The company incorporation included in the package covers:
From Year 2 onward:
We do not provide accounting or tax advisory services. Any accounting, tax filing, or banking fees are separate and depend on the service provider chosen.
The net worth threshold applies to the main applicant only. Dependants (spouse and adult child) are included under the principal applicant’s financial standing and are not required to independently meet the thresholds applied to the Main Applicant.
French and Chinese nationalities do not create an issue under Sierra Leone law. Sierra Leone does not prohibit dual citizenship under this program. However, applicants are responsible for understanding the nationality laws of their existing countries (e.g., China’s position on dual nationality).
Regarding confidentiality:
Confidentiality is strong and professionally managed, but no citizenship process can be described as “absolutely confidential” in the sense of being immune from lawful disclosure.
Sierra Leone issues biometric-enabled (e-passport) travel documents. Under Sierra Leone Immigration procedures, biometric data capture - including fingerprints - forms part of the passport issuance framework. At present, however, as the Government undertakes a broader national upgrade of its biometric infrastructure, biometric data is not collected as part of the overseas passport issuance process. Biometric enrolment is currently conducted in-country only and is required for the issuance of National Identity Cards and Driver’s Licences. It is anticipated that, in due course, biometric data will again be required for passport issuance. When implemented, biometric enrolment is expected to be facilitated on behalf of the Government of Sierra Leone through a contracted global biometric services provider, offering international collection centres for the convenience of citizens worldwide.
Current passport validity is 5 years.
Company incorporation and certain administrative steps can be handled remotely; biometric passport issuance will require compliance with immigration procedures in force at the time of issuance.
All applicants are subject to third-party due diligence. There is no requirement to provide proof of wealth, or proof of funds, but the main applicant must have sufficient funds to participate in the program.
In some cases, the due-diligence partner may request one or two additional supporting documents to complete a satisfactory due-diligence report. This is the exception rather than the norm.
Sierra Leone has no limits on the number of citizenships that participants of the GO-FOR-GOLD Program already have, nor is there is no need to renounce other citizenships to become a citizen of Sierra Leone.
In the event of a determination by the Applicant not to proceed to completion of an application for Sierra Leonean citizenship as envisaged in this escrow agreement, the follwoing Refund Policy will apply: https://partner.goforgold.center/refund-policy
Your investment is held securely in an independent escrow account and is only released after your application has been approved. This ensures your funds remain protected throughout the process.
Learn more: https://partner.goforgold.center/escrow
After your payment has been received into Escrow and your application has successfully passed Due Diligence, you will be invited to attend an online Certification & Notarial Appointment with one of our qualified Notaries Public.
During the appointment, your identity will be verified, your original documents will be compared with the copies submitted through the GO-FOR-GOLD Application Hub, and the required declarations and application documents will be signed and witnessed. The appointment also includes the administration of the Oath of Allegiance (for applicants aged 18 and over) and any other declarations applicable to your application.
The process is conducted entirely online, is straightforward, and typically takes between 30 and 60 minutes.
According ot the latest data from embassies around the world, a Sierra Leone passport gives you access to a large number of countries, subject to different visa requirements. For a full list, please CLICK HERE.