= Doing Business reform making it easier to do business. 
= Doing Business reform making it more difficult to do business.
DB2012:
Getting Credit:
Sierra Leone improved its credit information system by enacting a new law providing for the creation of a public credit registry.
Trading Across Borders:
Sierra Leone made trading across borders faster by implementing the Automated System for Customs Data (ASYCUDA).
Enforcing Contracts:
Sierra Leone made enforcing contracts easier by launching a fast-track commercial court.
Resolving Insolvency:
Sierra Leone established a fast-track commercial court in an effort to expedite commercial cases, including insolvency proceedings.
DB2011:
Dealing with Construction Permits:
Sierra Leone made dealing with construction permits easier by streamlining the issuance of location clearances and building permits.
Registering Property:
Sierra Leone lifted a moratorium on sales of privately owned properties.
Paying Taxes:
Sierra Leone replaced sales and service taxes with a goods and service tax.
DB2010:
Starting a Business:
Business start-up has been eased with the establishment of a one-stop shop for business registration.
Registering Property:
Reinstatement of a moratorium on the authorization of property transfers has delayed property transfers.
Getting Credit:
A new act makes it easier for companies to get credit by providing for the use of fixed and floating charges over company assets.
Protecting Investors:
Investor protections have been strengthened under a new company law that enhanced director liability and improved disclosure requirements.
Paying Taxes:
It has become easier to pay taxes because of better training and equipment at the tax authority, a consolidated income tax act, and a new value added tax that replaces four sales taxes.
Trading Across Borders:
Despite successful efforts to reduce the time to trade in Sierra Leone, some fees were increased, making trading across borders more costly.
Resolving Insolvency:
The insolvency process was eased with a new company act that provides provisions for reorganization and administration that are encouraging ailing businesses to first try to reorganize instead of going straight to liquidation.
DB2009:
Starting a Business:
Sierra Leone drastically cut cost and sped the process of starting a business by making the use of a lawyer optional and abolishing other registration formalities, including requirements to pay taxes up front and obtain permission for registration from the exchange control.
Dealing with Construction Permits:
The organization of the building approval process was improved and phased inspections were reinstated, cutting procedures for obtaining a construction permit.
Registering Property:
Property registration was sped up by lifting a ban it had previously imposed requiring the director of survey to authenticate the cadastral map before each transfer.
Trading Across Borders:
Trade was facilitated by eliminating the requirement for an export license.
DB2008:
Paying Taxes:
The tax burden on companies was reduced by simplifying the tax structure and decreasing rates.