CV · AfricaSL · Africa
Cape Verde vs Sierra Leone: tax rates compared
Between the two, Sierra Leone's income tax rate (30%) tops Cape Verde's (27.5%) by 2.5pp. The 200-country average is 28%: Cape Verde sits below it, Sierra Leone sits above it. Cape Verde's figure is dated 2026-05-29 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 | CV | SL | Difference |
|---|---|---|---|
| Income Tax | 27.5% | 30% | SL +2.5 pp |
| Corporate Tax | 21.4% | 25% | SL +3.6 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 1% | 25% | SL +24 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Cape Verde | 27.5% | Source: PWC Worldwide Tax Summaries — Cabo Verde (Individual, Taxes on personal income) · as of 2026-05-29 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −2.5 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cape Verde | 21.4% | 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 | −3.6 pp | Sierra Leone higher |
Between the two, Sierra Leone's corporate tax rate (25%) tops Cape Verde's (21.4%) by 3.6pp. The 201-country average is 22.6%: Cape Verde sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Cape Verde | 15% | Source: PWC Worldwide Tax Summaries — Cabo Verde (Corporate, Other taxes) · as of 2026-05-29 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Cape Verde and Sierra Leone both post a VAT rate of 15%. The 181-country average is 15%: Cape Verde matches the world average, Sierra Leone matches the world average. Cape Verde's figure is dated 2026-05-29 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Cape Verde | 1% | Source: PWC Worldwide Tax Summaries — Cabo Verde (Individual, Income determination) · as of 2026-05-29 |
| 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 | −24 pp | Sierra Leone higher |
Between the two, Sierra Leone's capital gains tax rate (25%) tops Cape Verde's (1%) by 24pp. The 175-country average is 10.3%: Cape Verde sits below it, Sierra Leone sits above it. Cape Verde's figure is dated 2026-05-29 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Cape Verde | 0% | Source: PWC Worldwide Tax Summaries — Cabo Verde (Individual, Other taxes) · 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 |
There's no gap here — Cape Verde and Sierra Leone both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.