BF · AfricaSL · Africa
Burkina Faso vs Sierra Leone: tax rates compared
Sierra Leone's income tax rate is 5pp higher than Burkina Faso's (30% vs 25%). The 200-country average is 28%: Burkina Faso sits below it, Sierra Leone sits above it. Burkina Faso's figure is dated 2023-01-01 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 | BF | SL | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | SL +5 pp |
| Corporate Tax | 27.5% | 25% | BF +2.5 pp |
| VAT | 18% | 15% | BF +3 pp |
| Capital Gains Tax | 10% | 25% | SL +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Burkina Faso | 25% | Source: Direction Générale des Impôts (DGI), Burkina Faso — Code Général des Impôts 2023 · as of 2023-01-01 |
| 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 |
|---|---|---|
| Burkina Faso | 27.5% | 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 | +2.5 pp | Burkina Faso higher |
Burkina Faso's corporate tax rate is 2.5pp higher than Sierra Leone's (27.5% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Burkina Faso | 18% | Source: Direction Générale des Impôts (DGI), Burkina Faso — Code Général des Impôts · as of 2023-01-01 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +3 pp | Burkina Faso higher |
Burkina Faso's VAT rate is 3pp higher than Sierra Leone's (18% vs 15%). The 181-country average is 15%: Burkina Faso sits above it, Sierra Leone matches the world average. Burkina Faso's figure is dated 2023-01-01 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Burkina Faso | 10% | Source: Direction Générale des Impôts (DGI), Burkina Faso — Code Général des Impôts 2023 · as of 2023-01-01 |
| 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 | −15 pp | Sierra Leone higher |
Sierra Leone's capital gains tax rate is 15pp higher than Burkina Faso's (25% vs 10%). The 175-country average is 10.3%: Burkina Faso sits below it, Sierra Leone sits above it. Burkina Faso's figure is dated 2023-01-01 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Burkina Faso | 0% | Source: ATAF — "Burkina Faso evaluates wealth tax options through ATAF Engagement" · as of 2026-03-15 |
| 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 |
Burkina Faso'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.