BN · AsiaSL · Africa
Brunei vs Sierra Leone: tax rates compared
Sierra Leone has an income tax rate of 30%, 30pp above Brunei's 0%. The 200-country average is 28%: Brunei sits below it, Sierra Leone sits above it. Brunei's figure is dated 2026-01-22 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 | BN | SL | Difference |
|---|---|---|---|
| Income Tax | 0% | 30% | SL +30 pplargest gap |
| Corporate Tax | 18.5% | 25% | SL +6.5 pp |
| VAT | 0% | 15% | SL +15 pp |
| Capital Gains Tax | 0% | 25% | SL +25 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Taxes on personal income) · as of 2026-01-22 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −30 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | 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 | −6.5 pp | Sierra Leone higher |
Sierra Leone has a corporate tax rate of 25%, 6.5pp above Brunei's 18.5%. The 201-country average is 22.6%: Brunei sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | −15 pp | Sierra Leone higher |
Sierra Leone has a VAT rate of 15%, 15pp above Brunei's 0%. The 181-country average is 15%: Brunei sits below it, Sierra Leone matches the world average. Brunei's figure is dated 2026-01-22 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22 |
| 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 has a capital gains tax rate of 25%, 25pp above Brunei's 0%. The 175-country average is 10.3%: Brunei sits below it, Sierra Leone sits above it. Brunei's figure is dated 2026-01-22 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Net wealth/worth tax rates) · as of 2026-01-22 |
| 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 |
Brunei 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.