BJ · AfricaSL · Africa
Benin vs Sierra Leone: tax rates compared
Benin and Sierra Leone share the same income tax rate: 30%. The 200-country average is 28%: both sit above it. Benin'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 | BJ | SL | Difference |
|---|---|---|---|
| Income Tax | 30% | 30% | match |
| Corporate Tax | 30% | 25% | BJ +5 pp |
| VAT | 18% | 15% | BJ +3 pp |
| Capital Gains Tax | 5% | 25% | SL +20 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Benin | 30% | Source: Direction Générale des Impôts, Ministère de l'Économie et des Finances (Bénin) — Code Général des Impôts 2025 · as of 2025-01-01 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Benin | 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 | Benin higher |
Benin has a corporate tax rate of 30%, 5pp above Sierra Leone's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Benin | 18% | Source: Direction Générale des Impôts, Ministère de l'Économie et des Finances (Bénin) — Code Général des Impôts 2025 · as of 2025-01-01 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +3 pp | Benin higher |
Benin has a VAT rate of 18%, 3pp above Sierra Leone's 15%. The 181-country average is 15%: Benin sits above it, Sierra Leone matches the world average. Benin's figure is dated 2025-01-01 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Benin | 5% | Source: Direction Générale des Impôts, Ministère de l'Économie et des Finances (Bénin) — Code Général des Impôts 2025 · as of 2025-01-01 |
| 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 | −20 pp | Sierra Leone higher |
Sierra Leone has a capital gains tax rate of 25%, 20pp above Benin's 5%. The 175-country average is 10.3%: Benin sits below it, Sierra Leone sits above it. Benin's figure is dated 2025-01-01 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Benin | 0% | Source: Bénin — Code Général des Impôts 2025 (Ministère de l'Économie et des Finances) · as of 2026-07-18 |
| 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 |
Benin and Sierra Leone share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.