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Colombia vs Sierra Leone: tax rates compared
Colombia has an income tax rate of 39%, 9pp above Sierra Leone's 30%. The 200-country average is 28%: both sit above it. Colombia'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 | CO | SL | Difference |
|---|---|---|---|
| Income Tax | 39% | 30% | CO +9 pp |
| Corporate Tax | 35% | 25% | CO +10 pplargest gap |
| VAT | 19% | 15% | CO +4 pp |
| Capital Gains Tax | 15% | 25% | SL +10 pp |
| Wealth Tax | 1.5% | 0% | CO +1.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 39% | 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 | +9 pp | Colombia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 35% | 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 | +10 pp | Colombia higher |
Colombia has a corporate tax rate of 35%, 10pp above Sierra Leone's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Colombia | 19% | Source: PWC Worldwide Tax Summaries — Colombia (Corporate, Other taxes) · as of 2026-01-23 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +4 pp | Colombia higher |
Colombia has a VAT rate of 19%, 4pp above Sierra Leone's 15%. The 181-country average is 15%: Colombia sits above it, Sierra Leone matches the world average. Colombia's figure is dated 2026-01-23 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 15% | Source: PWC Worldwide Tax Summaries — Colombia (Individual, Other taxes) · as of 2026-01-23 |
| 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 | −10 pp | Sierra Leone higher |
Sierra Leone has a capital gains tax rate of 25%, 10pp above Colombia's 15%. The 175-country average is 10.3%: both sit above it. Colombia's figure is dated 2026-01-23 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 1.5% | Source: PWC Worldwide Tax Summaries — Colombia (Individual, Other taxes) · as of 2026-01-23 |
| Sierra Leone | 0% | Source: Sierra Leone National Revenue Authority — Tax Laws & Regulations (official index) · as of 2026-07-18 |
| Difference | +1.5 pp | Colombia higher |
Colombia has a wealth tax rate of 1.5%, 1.5pp above Sierra Leone's 0%. The 193-country average is 0.1%: Colombia sits above it, Sierra Leone sits below it.
Not covered for both countries yet: Crypto Tax.