AF · AsiaSL · Africa
Afghanistan vs Sierra Leone: tax rates compared
Sierra Leone's income tax rate is 10pp higher than Afghanistan's (30% vs 20%). The 200-country average is 28%: Afghanistan sits below it, Sierra Leone sits above it. Afghanistan's figure is dated 2016-12-01 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AF | SL | Difference |
|---|---|---|---|
| Income Tax | 20% | 30% | SL +10 pplargest gap |
| Corporate Tax | 20% | 25% | SL +5 pp |
| Capital Gains Tax | 20% | 25% | SL +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Afghanistan | 20% | Source: Afghanistan Revenue Department — Income Tax Law (ITL), Consolidated to December 2016 · as of 2016-12-01 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −10 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Afghanistan | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Sierra Leone higher |
Sierra Leone's corporate tax rate is 5pp higher than Afghanistan's (25% vs 20%). The 201-country average is 22.6%: Afghanistan sits below it, Sierra Leone sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Afghanistan | 20% | Source: Afghanistan Revenue Department — Income Tax Law (ITL), Consolidated to December 2016 · as of 2016-12-01 |
| Sierra Leone | 25% | Source: National Revenue Authority, Sierra Leone — Finance Act 2021 (Section 13, amending Income Tax Act 2000 Section 57(1)) · as of 2021-01-01 |
| Difference | −5 pp | Sierra Leone higher |
Sierra Leone's capital gains tax rate is 5pp higher than Afghanistan's (25% vs 20%). The 175-country average is 10.3%: both sit above it. Afghanistan's figure is dated 2016-12-01 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Afghanistan | 0% | Source: Afghanistan Revenue Department — Tax Laws · as of 2026-07-18 |
| Sierra Leone | 0% | Source: Sierra Leone National Revenue Authority — Tax Laws & Regulations (official index) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Afghanistan's wealth tax rate is identical to Sierra Leone's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.