AU · OceaniaSL · Africa
Australia vs Sierra Leone: tax rates compared
Australia's income tax rate is 17pp higher than Sierra Leone's (47% vs 30%). The 200-country average is 28%: both sit above it. Australia's figure is dated 2025-01-01 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 | AU | SL | Difference |
|---|---|---|---|
| Income Tax | 47% | 30% | AU +17 pp |
| Corporate Tax | 30% | 25% | AU +5 pp |
| VAT | 10% | 15% | SL +5 pp |
| Capital Gains Tax | 45% | 25% | AU +20 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Australia | 47% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | +17 pp | Australia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Australia | 30% | 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 | Australia higher |
Australia's corporate tax rate is 5pp higher than Sierra Leone's (30% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Australia | 10% | Source: PWC Worldwide Tax Summaries — Australia (Corporate, Other taxes) · as of 2026-06-30 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | −5 pp | Sierra Leone higher |
Sierra Leone's VAT rate is 5pp higher than Australia's (15% vs 10%). The 181-country average is 15%: Australia sits below it, Sierra Leone matches the world average. Australia's figure is dated 2026-06-30 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Australia | 45% | Source: PWC Worldwide Tax Summaries — Australia (Individual, Taxes on personal income) · as of 2026-06-30 |
| 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 | +20 pp | Australia higher |
Australia's capital gains tax rate is 20pp higher than Sierra Leone's (45% vs 25%). The 175-country average is 10.3%: both sit above it. Australia's figure is dated 2026-06-30 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Australia | 0% | Source: PWC Worldwide Tax Summaries — Australia (Net wealth/worth tax rates) · as of 2026-06-30 |
| 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 |
Australia'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: Crypto Tax.