AD · EuropeSL · Africa
Andorra vs Sierra Leone: tax rates compared
Sierra Leone's income tax rate is 20pp higher than Andorra's (30% vs 10%). The 200-country average is 28%: Andorra sits below it, Sierra Leone sits above it. Andorra's figure is dated 2023-01-19 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 | AD | SL | Difference |
|---|---|---|---|
| Income Tax | 10% | 30% | SL +20 pp |
| Corporate Tax | 10% | 25% | SL +15 pp |
| VAT | 4.5% | 15% | SL +10.5 pp |
| Capital Gains Tax | 0% | 25% | SL +25 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Consell General (Parliament of Andorra) — Llei 5/2023, del 19 de gener, de mesures per a la reforma de la imposició directa · as of 2023-01-19 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −20 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | 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 | −15 pp | Sierra Leone higher |
Sierra Leone's corporate tax rate is 15pp higher than Andorra's (25% vs 10%). The 201-country average is 22.6%: Andorra sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Andorra | 4.5% | Source: Butlletí Oficial del Principat d'Andorra (BOPA) — Llei 11/2012, de l'impost general indirecte (text refós) · as of 2014-07-30 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | −10.5 pp | Sierra Leone higher |
Sierra Leone's VAT rate is 10.5pp higher than Andorra's (15% vs 4.5%). The 181-country average is 15%: Andorra sits below it, Sierra Leone matches the world average. Andorra's figure is dated 2014-07-30 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 0% | Source: Consell General (Andorra) — Butlletí Oficial del Principat d'Andorra (BOPA), Llei 5/2023, del 19 de gener, amending the Personal Income Tax Law (Llei 5/2014), Article 5(k) · as of 2023-01-19 |
| 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 | −25 pp | Sierra Leone higher |
Sierra Leone's capital gains tax rate is 25pp higher than Andorra's (25% vs 0%). The 175-country average is 10.3%: Andorra sits below it, Sierra Leone sits above it. Andorra's figure is dated 2023-01-19 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.