DZ · AfricaSL · Africa
Algeria vs Sierra Leone: tax rates compared
Algeria's income tax rate is 5pp higher than Sierra Leone's (35% vs 30%). The 200-country average is 28%: both sit above it. Algeria's figure is dated 2025-10-01 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | DZ | SL | Difference |
|---|---|---|---|
| Income Tax | 35% | 30% | DZ +5 pp |
| Corporate Tax | 26% | 25% | DZ +1 pp |
| VAT | 19% | 15% | DZ +4 pp |
| Capital Gains Tax | 35% | 25% | DZ +10 pplargest gap |
| Wealth Tax | 1% | 0% | DZ +1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Algeria | 35% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Algeria · as of 2025-10-01 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | +5 pp | Algeria higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Algeria | 26% | 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 | +1 pp | Algeria higher |
Algeria's corporate tax rate is 1pp higher than Sierra Leone's (26% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Algeria | 19% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Algeria · as of 2026-01-01 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +4 pp | Algeria higher |
Algeria's VAT rate is 4pp higher than Sierra Leone's (19% vs 15%). The 181-country average is 15%: Algeria sits above it, Sierra Leone matches the world average. Algeria's figure is dated 2026-01-01 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Algeria | 35% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Algeria · as of 2025-10-01 |
| 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 | +10 pp | Algeria higher |
Algeria's capital gains tax rate is 10pp higher than Sierra Leone's (35% vs 25%). The 175-country average is 10.3%: both sit above it. Algeria's figure is dated 2025-10-01 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Algeria | 1% | Source: Code des Impôts Directs et Taxes Assimilées (CIDTA), Art. 281 noniès — Impôt sur la Fortune · as of 2026-01-01 |
| Sierra Leone | 0% | Source: Sierra Leone National Revenue Authority — Tax Laws & Regulations (official index) · as of 2026-07-18 |
| Difference | +1 pp | Algeria higher |
Algeria's wealth tax rate is 1pp higher than Sierra Leone's (1% vs 0%). The 193-country average is 0.1%: Algeria sits above it, Sierra Leone sits below it.
Not covered for both countries yet: Crypto Tax.