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Bolivia vs Sierra Leone: tax rates compared
Sierra Leone's income tax rate is 17pp higher than Bolivia's (30% vs 13%). The 200-country average is 28%: Bolivia sits below it, Sierra Leone sits above it. Bolivia's figure is dated 2026-03-26 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 | BO | SL | Difference |
|---|---|---|---|
| Income Tax | 13% | 30% | SL +17 pp |
| Corporate Tax | 25% | 25% | match |
| VAT | 13% | 15% | SL +2 pp |
| Capital Gains Tax | 0% | 25% | SL +25 pplargest gap |
| Wealth Tax | 2.4% | 0% | BO +2.4 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Bolivia | 13% | Source: PWC Worldwide Tax Summaries — Bolivia (Individual, Taxes on personal income) · as of 2026-03-26 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −17 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Bolivia | 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 |
Bolivia'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 |
|---|---|---|
| Bolivia | 13% | Source: PWC Worldwide Tax Summaries — Bolivia (Corporate, Other taxes) · as of 2026-03-26 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | −2 pp | Sierra Leone higher |
Sierra Leone's VAT rate is 2pp higher than Bolivia's (15% vs 13%). The 181-country average is 15%: Bolivia sits below it, Sierra Leone matches the world average. Bolivia's figure is dated 2026-03-26 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Bolivia | 0% | Source: PWC Worldwide Tax Summaries — Bolivia (Individual, Income determination) · as of 2026-03-26 |
| 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 Bolivia's (25% vs 0%). The 175-country average is 10.3%: Bolivia sits below it, Sierra Leone sits above it. Bolivia's figure is dated 2026-03-26 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Bolivia | 2.4% | Source: PWC Worldwide Tax Summaries — Bolivia (Individual, Other taxes) · as of 2026-03-26 |
| Sierra Leone | 0% | Source: Sierra Leone National Revenue Authority — Tax Laws & Regulations (official index) · as of 2026-07-18 |
| Difference | +2.4 pp | Bolivia higher |
Bolivia's wealth tax rate is 2.4pp higher than Sierra Leone's (2.4% vs 0%). The 193-country average is 0.1%: Bolivia sits above it, Sierra Leone sits below it.
Not covered for both countries yet: Crypto Tax.