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Chile vs Sierra Leone: tax rates compared
Chile's income tax rate is 10pp higher than Sierra Leone's (40% vs 30%). The 200-country average is 28%: both sit above it. Chile's figure is dated 2025-01-01 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 | CL | SL | Difference |
|---|---|---|---|
| Income Tax | 40% | 30% | CL +10 pp |
| Corporate Tax | 27% | 25% | CL +2 pp |
| VAT | 19% | 15% | CL +4 pp |
| Capital Gains Tax | 10% | 25% | SL +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | +10 pp | Chile higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 27% | 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 pp | Chile higher |
Chile's corporate tax rate is 2pp higher than Sierra Leone's (27% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Chile | 19% | Source: PWC Worldwide Tax Summaries — Chile (Corporate, Other taxes) · as of 2025-12-19 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +4 pp | Chile higher |
Chile's VAT rate is 4pp higher than Sierra Leone's (19% vs 15%). The 181-country average is 15%: Chile sits above it, Sierra Leone matches the world average. Chile's figure is dated 2025-12-19 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 10% | Source: Chile Ministry of Finance — Ley sobre Impuesto a la Renta (Decreto Ley 824), Article 107, consolidated text via Biblioteca del Congreso Nacional (LeyChile) · as of 2022-02-04 |
| 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 Chile's (25% vs 10%). The 175-country average is 10.3%: Chile sits below it, Sierra Leone sits above it. Chile's figure is dated 2022-02-04 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 0% | Source: PWC Worldwide Tax Summaries — Chile (Individual, Other taxes) · as of 2025-12-19 |
| 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 |
Chile'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. Chile's figure is dated 2025-12-19 and Sierra Leone's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.