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Argentina vs Sierra Leone: tax rates compared

Argentina's income tax rate is 5pp higher than Sierra Leone's (35% vs 30%). The 200-country average is 28%: both sit above it. Argentina's figure is dated 2026-06-16 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

0102030405060Income30%35%Corporate25%35%VAT15%21%Capital Gains0%25%Wealth Tax0%1%
five shared taxes, side by side
Tax AR SLDifference
Income Tax35%30%AR +5 pp
Corporate Tax35%25%AR +10 pp
VAT21%15%AR +6 pp
Capital Gains Tax0%25%SL +25 pplargest gap
Wealth Tax1%0%AR +1 pp

Income Tax

Income Tax, side by side
CountryRateSource
Argentina35%Source: PWC Worldwide Tax Summaries — Argentina (Individual, Taxes on personal income) · as of 2026-06-16
Sierra Leone30%Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01
Difference+5 ppArgentina higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Argentina35%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Sierra Leone25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+10 ppArgentina higher

Argentina's corporate tax rate is 10pp higher than Sierra Leone's (35% vs 25%). The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Argentina21%Source: PWC Worldwide Tax Summaries — Argentina (Corporate, Other taxes) · as of 2026-06-16
Sierra Leone15%Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01
Difference+6 ppArgentina higher

Argentina's VAT rate is 6pp higher than Sierra Leone's (21% vs 15%). The 181-country average is 15%: Argentina sits above it, Sierra Leone matches the world average. Argentina's figure is dated 2026-06-16 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Argentina0%Source: PWC Worldwide Tax Summaries — Argentina (Individual, Income determination) · as of 2026-06-16
Sierra Leone25%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 ppSierra Leone higher

Sierra Leone's capital gains tax rate is 25pp higher than Argentina's (25% vs 0%). The 175-country average is 10.3%: Argentina sits below it, Sierra Leone sits above it. Argentina's figure is dated 2026-06-16 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Argentina1%Source: AFIP/ARCA — Impuesto sobre los Bienes Personales, alícuotas · as of 2025-01-01
Sierra Leone0%Source: Sierra Leone National Revenue Authority — Tax Laws & Regulations (official index) · as of 2026-07-18
Difference+1 ppArgentina higher

Argentina's wealth tax rate is 1pp higher than Sierra Leone's (1% vs 0%). The 193-country average is 0.1%: Argentina sits above it, Sierra Leone sits below it. Argentina's figure is dated 2025-01-01 and Sierra Leone's 2026-07-18, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.