CF · AfricaSL · Africa
Central African Republic vs Sierra Leone: tax rates compared
Between the two, Central African Republic's income tax rate (40%) tops Sierra Leone's (30%) by 10pp. The 200-country average is 28%: both sit above it. Central African Republic'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 four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CF | SL | Difference |
|---|---|---|---|
| Income Tax | 40% | 30% | CF +10 pp |
| Corporate Tax | 30% | 25% | CF +5 pp |
| VAT | 19% | 15% | CF +4 pp |
| Capital Gains Tax | 40% | 25% | CF +15 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | +10 pp | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 30% | 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 | +5 pp | Central African Republic higher |
Between the two, Central African Republic's corporate tax rate (30%) tops Sierra Leone's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 19% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +4 pp | Central African Republic higher |
Between the two, Central African Republic's VAT rate (19%) tops Sierra Leone's (15%) by 4pp. The 181-country average is 15%: Central African Republic sits above it, Sierra Leone matches the world average. Central African Republic's figure is dated 2019-01-01 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · 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 | Central African Republic higher |
Between the two, Central African Republic's capital gains tax rate (40%) tops Sierra Leone's (25%) by 15pp. The 175-country average is 10.3%: both sit above it. Central African Republic's figure is dated 2023-01-01 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.