AG · AmericasSL · Africa
Antigua and Barbuda vs Sierra Leone: tax rates compared
Sierra Leone's income tax rate is 30pp higher than Antigua and Barbuda's (30% vs 0%). The 200-country average is 28%: Antigua and Barbuda sits below it, Sierra Leone sits above it. Antigua and Barbuda's figure is dated 2026-07-20 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 | AG | SL | Difference |
|---|---|---|---|
| Income Tax | 0% | 30% | SL +30 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 17% | 15% | AG +2 pp |
| Capital Gains Tax | 0% | 25% | SL +25 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −30 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 25% | 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 | 0 pp | displayed rates match |
Antigua and Barbuda's corporate tax rate is identical to Sierra Leone's — both sit at 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 17% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · 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 | +2 pp | Antigua and Barbuda higher |
Antigua and Barbuda's VAT rate is 2pp higher than Sierra Leone's (17% vs 15%). The 181-country average is 15%: Antigua and Barbuda sits above it, Sierra Leone matches the world average. Antigua and Barbuda'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 |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — "Taxes, Duties, Levies & Fees administered by the Inland Revenue Department" · as of 2026-07-19 |
| 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 Antigua and Barbuda's (25% vs 0%). The 175-country average is 10.3%: Antigua and Barbuda sits below it, Sierra Leone sits above it. Antigua and Barbuda's figure is dated 2026-07-19 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.