BW · AfricaSL · Africa
Botswana vs Sierra Leone: tax rates compared
Sierra Leone has an income tax rate of 30%, 5pp above Botswana's 25%. The 200-country average is 28%: Botswana sits below it, Sierra Leone sits above it. Botswana's figure is dated 2026-01-09 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 | BW | SL | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | SL +5 pplargest gap |
| Corporate Tax | 22% | 25% | SL +3 pp |
| VAT | 14% | 15% | SL +1 pp |
| Capital Gains Tax | 25% | 25% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 25% | Source: PWC Worldwide Tax Summaries — Botswana (Individual, Taxes on personal income) · as of 2026-01-09 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −5 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 22% | 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 | −3 pp | Sierra Leone higher |
Sierra Leone has a corporate tax rate of 25%, 3pp above Botswana's 22%. The 201-country average is 22.6%: Botswana sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | −1 pp | Sierra Leone higher |
Sierra Leone has a VAT rate of 15%, 1pp above Botswana's 14%. The 181-country average is 15%: Botswana sits below it, Sierra Leone matches the world average. Botswana's figure is dated 2026-01-09 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 25% | Source: PWC Worldwide Tax Summaries — Botswana (Individual, Other taxes) · as of 2026-01-09 |
| 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 | 0 pp | displayed rates match |
Botswana and Sierra Leone share the same capital gains tax rate: 25%. The 175-country average is 10.3%: both sit above it. Botswana's figure is dated 2026-01-09 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-09 |
| 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 |
Botswana 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.